The table below depicts the additional fees applicable in different scenarios for the corporates pertaining to the annual filing of following forms i. Forms MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS under Section 92 (Annual Return) or 137 (Annual Financial Statement) of the Companies Act, 2013 ii. Form 23AC, 23ACA, 23AC XBRL, 23ACA XBRL, 20B, 21A under Companies Act, 1956.

Institute of Company Secretaries of India

Dear Professional Colleagues

14th June, 2018

Subject: Filing of forms under section 92 or 137 before 30th June, 2018

The Institute of Company Secretaries of India had in its mail dated 8th May, 2018 communicated the notification of Companies [Registered Office and Fees) Second Amendment Rules, 2018 by the Ministry of Corporate Affairs along with providing relaxation for the Additional Fees payable in the event of delay wherein the due date of filing of Forms falls prior to 30th June, 2018.

The table below depicts the additional fees applicable in different scenarios for the corporates pertaining to the annual filing of forms:

Particulars Additional Fees
Due date after 30th June, 2018 Due date prior to
30th June, 2018
Forms MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS under Section 92 (Annual Return) or 137 (Annual Financial Statement) of the Companies Act, 2013 Rs.100 per day Additional fee as per applicable
slab for the period of delay up to 30th June, 2018PlusAdditional fee @ Rs. 100 per day with effect from 1st July, 2018
Form 23AC, 23ACA, 23AC XBRL, 23ACA XBRL, 20B, 21A under Companies Act, 1956 Not Applicable Additional fee as per applicable
slab for the period of delay up to 30th June, 2018PlusAdditional fee @ Rs. 100 per day with effect from 1st July, 2018

In light of the above table, the additional fee leviable in the event of default and to avoid any last minute rush and to reiterate the ultimate goal of good governance through better compliance, we sincerely advise all the members to take steadfast steps towards assisting their companies concerned in timely filing of forms and avoiding levy of additional fees.

Thanking you,

Regards,

CS Dinesh Chandra Arora

Secretary, ICSI

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