MCA: Prescribes higher additional fees for delay in filing certain e-forms w.e.f. July 1, 2022

MCA notifies the Companies (Registration Offices and Fees) Amendment Rules, 2022, w.e.f. July 1, 2022, prescribing a higher additional fee as a multiple of the normal fees (for certain cases).

This shall be applicable for delay in filing of forms other than for increase in Nominal share capital or forms u/s 92/137 of the Companies Act (Annual Return, Financial Statements), or forms for filing charges; States that in case of delay of more than 15 days upto 30 days (Sec. 139 and Sec. 157) and upto 30 days in remaining forms, a higher additional fee 3 times of normal filing fees shall be leviable;

Further, for a delay – (i) of more than 30 days and upto 60 days, higher additional fee shall be 6 times of normal filing fees, (ii) of 60-90 days, it shall be 9 times of normal filing fees, (iii) of 90-180 days, 15 times of normal filing fees and (iv) beyond 180 days, 18 times of the normal filing fees;

Specifies that “Higher additional fees shall be payable, if there is a delay in filing e-form INC-22, or e-form PAS-3….on two or more occasions, within a period of 365 days from the date of filing of the last such belated e-form for which affectional fee or higher additional fee…was payable.”;

Clarifying that wherever higher additional fee is payable, additional fee shall not be charged, adds that E-form INC-22 or e-form PAS-3, 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: MCA

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