MCA Revised Additional Fees for Delay in Filings

The Ministry of Corporate Affairs (MCA) revised the additional fees for delay in filing of forms. If the delay in filing is more than 90 days and up to 180 days then the Higher additional fees will be 15 times of normal filing fees.

Maximum, In case the delay in filing is beyond 180 days then the Higher additional fees will be 18 times of normal filing fees.

MCA Revised Additional Fees for Delay in Filings of Forms

Government of India
MINISTRY OF CORPORATE AFFAIRS

Notification

New Delhi, 11th January 2022

G.S.R. ……(E).—In exercise of the powers conferred by sections 396, 398, 399, 403 and 404 read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Registration Offices and Fees) Rules, 2014, namely:—

1. Short title and commencement. (1) These rules may be called the Companies (Registration Offices and Fees) Amendment Rules, 2022.

(2) They shall come into force with effect from 1^st July 2022.

2. In the Companies (Registration Offices and Fees) Rules, 2014, in the Annexure, in item I (Fee
for filing under section 403 of the Companies Act, 2013), for sub-item B, the following sub-item
shall be substituted, namely:-

“B. Following Table of additional fee and higher additional fee (in certain cases) shall be applicable for delay in filing of forms other than for increase in Nominal share capital or forms under section 92/137 of the Act or forms for filing charges.

MCA Revised Additional Fees for Delay in Filings

Note 1: Higher additional fees shall be payable, if there is a delay in filing e-form INC-22, or e-form PAS-3, as the case may be, on two or more occasions, within a period of three hundred and sixty five days from the date of filing of the last such belated e-form for which additional fee or higher additional fee, as the case may be, was payable.

Note 2: Wherever higher additional fee is payable, additional fee shall not be charged.

Note 3: E-form INC-22, or e-form PAS-3, as the case may be, filed prior to the commencement of the Companies (Registration Offices and Fees) Amendment Rules, 2022 shall not be reckoned for the purposes of determining higher additional fee.

[F. No. 01/16/2013 CL-V (Pt-I)]

(K.V.R. URGE)
Joint Secretary to the Government of India

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