Companies (Registration Offices and Fees) Amendment Rule, 2022
The Central Government hereby makes the following rules in exercise of the powers conferred by sections 396, 398, 399, 403, and 404, read with subsections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), and in supersession of the Companies (Central Government's) General Rules and Forms, 1956, except as to things done or omitted to be done before such supersession, namely:
Short title and commencement.- (1) These rules may be called of the Companies (Registration Offices and Fees) Rules, 2014.
They shall come into force on the 1st day of April, 2014.
Fees
Following table of additional fees shall be applicable for delays in filing of the forms other than for increase in Nominal Share Capital:-
|
Sl No |
Period of Delay |
Additional Fees Applicable |
|
1 |
upto 15 days (sections 93,139 and 157) |
One time |
|
2 |
Up to 30 days (Sections 93, 139 and 157) and upto 30 days in remaining forms. |
2 times of the normal fees |
|
3 |
More than 30 days and upto 60 days |
4 times of normal fees |
|
4 |
More than 60 days and upto 90 days |
6 times of normal fees |
|
5 |
More than 90 days and up to 180 days |
10 times of normal fees |
|
6 |
More than180 days |
12 times of normal fees |
Note;- (1)The additional fee shall also applicable to revised financial statement or board’s report under sections 130 and 131 of the Act and secretarial audit report filed by the company secretary in practice under section 204 of the Act.
On 11th Jan 2022, government came up with amendment in the above rule may be called the companies (Registration offices and fees) Amendment Rule 2022, it will be effect from 1st July 2022.
The additional fees as per the table B (for delay in filing) has been revised, in the companies (Registration offices and Fees) Rule 2014 in following manner
In the companies (Registration Offices and Fees) Rule 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.
TABLE
|
Sl No |
Period of delays |
Additional fee as a multiple of normal fees |
Higher additional fee as a multiple of normal fees (for certain cases) |
|
1 |
Upto 15 days (section 139 and 157) |
One time of normal fees |
- |
|
2 |
More than 15 days and upto 30 days (section 139 and 157) and upto 30 days in remaining forms |
2 times of normal filing fees |
3 times of normal filing fees |
|
3 |
More than 30 days and upto 60 days |
4 times of normal filing fees |
6 times of filing fees |
|
4 |
More than 60 days and upto 90 days |
6 times of normal filing fees |
3 times of normal filing fees |
|
5 |
More than 90 days and upro 180 days |
10 times of normal filing fees |
15 times of normal filing fees |
|
6 |
Beyond 180 days |
12 times of normal filing fees |
18 times of normal filing fees |
Note1- higher additional fees shall be payable, if there is a delay in filing e-form INC-22, or e-formPAS-3, as the case may be, on two or more occasions, with a period of three hundred and sixty five days from the date of filing of the last such belated e-form for which additional fees or higher additional fees, as the case may be, was payable
Note2- Wherever higher additional fees is payable, additional fees 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 office and fees) amendment rule, 2022 shall not be reckoned for the purposed of determining higher additional fee.
