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The statutory fee for filing is based on the authorized capital of the Company as follows:
For submitting, filing, registering, or recording any document Rs. by this Act required or authorised to be submitted, filed, registered, or recorded | Rs. |
In case a company having a nominal share capital of up to Rs. 1,00,000 | Rs.200 |
If a company having a nominal share capital of Rs. 1,00,000 or more but less than Rs.5,00,000. | Rs.300 |
In case a company having a nominal share capital of Rs. 5,00,000 or more but less than Rs. 25,00,000 | Rs.400 |
If respect of a company having a nominal share capital of Rs.25,00,000 or more but less than Rs. 1 crore or more. | Rs.500 |
In case a company having a nominal share capital of Rs. 1 crore or more. | Rs.600 |
Number of Days Default | Current Penalty | Proposed Penalty |
Up to 15 days | Rs.400 | Upto Rs.3,000 |
More than 15 days and up to 30 days | Rs.800 | Upto Rs.6,000 |
More than 30 days and up to 60 days | Rs.1600 | Upto Rs.12,000 |
More than 60 days and up to 90 days | Rs.2400 | Upto Rs.18,000 |
More than 90 days and up to 180 days | Rs.4000 | Upto Rs.36,000 |
More than 180 days and up to 270 days | Rs.4800 | Upto Rs.54,000 |
More than 270 days | Rs.100 per day penalty | Rs.200 per day penalty |
Note: The above chart has been worked for a company with a capital of share capital of Rs.1,00,000. The new penalty proposed by the MCA from the year 2018 for late filing of annual return is Rs.100 per day per filing. Since a company will have to file MGT-7 and AOC-4, the penalty for a day of default would be Rs.200.
The MCA announcement about the upcoming changes to the penalty structure has been published on the website as under:
“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 KYC, 23AC,23ACA,23AC XBRL,23ACA XBRL,20B,21A, MGT-7, AoC-4,AoC-4 XBRL and AoC-4 CFS. Stakeholders are advised to take note and plan accordingly.”
Know more about the increase in the penalty for late filing annual returns.
Delay Period | applicable Fees |
Up to 30 days | two times of normal fees |
More than thirty days and up to Sixty days | Four times of normal fees |
More than Sixty days and up to Ninty days | Six times of normal fees |
More than ninety days and up to one-eighty days | Ten times of normal fees |
More than one-eighty days and up to two Seventy days | Twelve times of normal fees |
To avoid penalties get started with ROC Annual Filings with rajput Jain and Associates.
The Filling fee for e filling Form AOC -4 based on annual turnover/the share capital of a company are as follows:
The below filling fees is apply if the delay in filing a financial statement or the annual ROC Returns:
duration of Delay period | applicable Additional fee payable |
(Deadline dates to file AOC 4 is within 30 days from date of an AGM ) (Deadline dates to file AOC 4 is within 30 days from date of an AGM) | Rs 100 per day, max of Rs 10,00,000/- |
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