It is proposed to amend shortly, the Companies (Registration Offices and Fees) Rules 2014 to levy additional fee @Rs.100 per day for filings under Section 92 (Annual Return) or 137 (Annual Financial Statement) of the Companies Act, 2013. Once notified, the additional fee @Rs.100 per day (beyond the normal date of filing) shall become payable in respect of:-

23AC – Filing balance sheet and other documents with the Registrar 2.(a)

23ACA- Filing Profit and Loss account and other documents with the Registrar

23AC XBRL – Form for filing XBRL document in respect of balance sheet and other documents with the Registrar.

23ACA XBRL- Form for filing XBRL document in respect of Profit and Loss account and other documents with the Registrar.

MGT-7 –  Form for filing annual return by a company.

AoC-4- Form for filing financial statement and other documents with the Registrar

AoC-4 XBRL- Form for filing XBRL document in respect of financial statement and other documents with the Registrar

AoC-4 CFS- Form for filing consolidated financial statements and other documents with the Registrar

Stakeholders are advised to take note and plan accordingly.

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3 Comments

  1. SANJAY says:

    Our company has not filed fianancial since last 8 years company strike off we appealed to NCLT for revival till today NCLT has not give any dicision what would be impact on our company if additional fees 100@per day rule notify.

  2. Arun Kumar says:

    This late fee is applicable for pending filing also, bcoz our company hasn’t filed balance sheet for the last 3 financial year, only annual return has been filed

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