Vide General Circular No: 4/2010, Dated the 22nd November, 2010 , MCA had changed the structure of Additional Fees to be levied for delay in filing E Forms over the companies while filing their Balance Sheet and Annual Returns with concerned Registrar of Companies through MCA Portal. Such change of Additional Fee Structure encouraged the Corporate to file their returns as early as possible so that they can avoid the heavy additional fees. That has resulted in increase the percentage of filing within the due time. The structure of Additional Fees which had been applicable from 5-12-2010 is elaborated with an example as follows:

  Companies having Authorised Capital Rs. 1 Lakh to Rs. 4, 99, 999 Companies having Authorised Capital Rs. 5 lakh to Rs. 24, 99, 999 Companies having Authorised Capital Rs. 25 Lakh or more Let the AGM date be Sep. 30. So, Due date for E- Form 23 AC, ACA and Form 66 is Oct. 30 and For E Form 20 B is Nov. 29
If filed in month of October (Oct. 30)

E Form 66

E Form 23 AC,ACA

E Form 20B

 

 

 

 

 

N.A.

Rs. 200

 

Rs. 200

 

 

 

 

 

Rs. 300

Rs. 300

 

Rs. 300

 

 

 

 

Rs. 500

Rs. 500

 

Rs. 500

 

 

 

 

Normal Fees

Normal Fees

 

Normal Fees

If filed in month of November (Nov. 29)

E Form 66

E Form 23 AC,ACA

E Form 20B

 

 

 

 

N.A.

200+400=600

 

200

 

 

 

 

300+600=900

300+600=900

 

300

 

 

 

 

500+1000=1500

500+1000=1500

 

500

 

 

 

 

Normal+ Double the Normal Fees

 

Normal Fees

If filed in month of December (Dec. 29)

E Form 66

E Form 23 AC,ACA

E Form 20B

 

 

 

 

N.A. 200+800=1000

 

200+400=600

 

 

 

 

300+1200=1500

300+1200=1500

 

300+600=900

 

 

 

 

500+2000=2500

500+2000=2500

 

500+1000=1500

 

 

 

 

Normal + Four times of Normal

 

Normal+ Double the Normal Fees

If filed in month of January (Jan. 28)

E Form 66

E Form 23 AC,ACA

E Form 20B

 

 

 

 

N.A.

200+1200=1400

 

200+800=1000

 

 

 

 

 

300+1800=2100

300+1800=2100

 

300+1200=1500

 

 

 

 

500+3000=3500

500+3000=3500

 

500+2000=2500

 

 

 

 

Normal+ Six times of Normal

 

Normal + Four times of Normal

If filed in month of February (Feb. 27)

E Form 66

E Form 23 AC,ACA

E Form 20B

 

 

 

 

N.A. 200+1600=1800

 

200+1200=1400

 

 

 

 

 

300+2400=2700

300+2400=2700

 

300+1800=2100

 

 

 

 

500+4000=4500

500+4000=4500

 

500+3000=3500

 

 

 

 

Normal+ Eight times of Normal

 

Normal+ Six times of Normal

If filed in month of March (Mar. 28)

E Form 66

E Form 23 AC,ACA

E Form 20B

 

 

 

N.A. 200+1800=2000

 

200+1600=1800

 

 

 

 

300+2700=3000

300+2700=3000

 

300+2400=2700

 

 

 

500+4500=5000

500+4500=5000

 

500+4000=4500

 

 

 

Normal+ Nine Times of Normal

 

Normal+ Eight times of Normal

If filed in month of April (Apr. 27)

E Form 66

E Form 23 AC,ACA

E Form 20B

 

 

 

N.A. 200+1800=2000

 

200+1800=2000

 

 

 

 

300+2700=3000

300+2700=3000

 

300+2700=3000

 

 

 

500+4500=5000

500+4500=5000

 

500+4500=5000

 

 

 

Normal+ Nine Times of Normal

 

Normal+ Nine Times of Normal

 

Note: After the Month of April, The Additional Fees will remain the Nine times of the Normal Fees, no matter when ever the Filing is being Done.

Conclusion: The above Heavy structure of Additional Fees surely has pressurised the corporate to file their documents within the due time resulted in saving hard earned money of Corporates and percentage of increase in filing of Returns by the Corporates.

Hope the above Additional Fees Structure will help all the viewers in estimating the additional fees to be imposed while filing E Forms.

Author:-

CS Mohit Saluja

Jalandhar, Punjab

99145-58709

csmohitsaluja@gmail.com

Author Bio

Qualification: CS
Company: Mohit Saluja & Associates
Location: JALANDHAR, Punjab, IN
Member Since: 13 May 2017 | Total Posts: 45
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3 responses to “Company Law – Structure of Additional Fees In Respect of Annual Filing of Private/ Public Limited Companies”

  1. VIKAS TIWARI says:

    what will be the additional fee if a company has to file its 23AC for the FY 2004-05 in year of 2016 ?

  2. ASWANI says:

    THE NORMAL FILING FEE FOR COMPANIES HAVING AN AUTHORISED CAPITAL ABOVE/= 500000,WILL BE 500/-

  3. Lekhraj Gupta says:

    Thanks a lot for the useful information with example.

    Regards
    Lekhraj

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