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The MCA had previously issue the Companies (Registration Offices and Fees) Rules. 2014 (“the Companies Rules, 2014”) by the Notification No. G.S.R. 268(E) dated 31, March 2014, in order to prescribe certain rules relating to fees & forms for registration under Companies Act, 2013.
MCA revised additional fees for delay filings under notification of Companies (Registration Offices and Fees) Amendment Rules, 2022, now it will go upto 18 times (other than annual filings) w.e.f. 1st July 2022. this Amendment is made in Section 403 of the Companies Act, 2013.
| Serial Number. | delays Period | The Additional fee as a multiple of normal fees | New applicable Higher additional fee as a multiple of normal fees (for specified cases) |
| 1 | upto Fifteen days (section 139 and section 157 of the Companies Act) | 1 time | – |
| 2 | For applicable Sections 139 & 157 of the Companies Act fee if More than Fifteen days and thirty days and upto Similarly thirty days in remaining forms. | Two times of normal filing fees | Three times of applicable normal filing fees |
| 3 | More than thirty days and upto Sixty days | Four times of normal filing fees | Six times of applicable normal filing fees |
| 4 | More than Sixty days and upto Ninety days | Six times of normal filing fees | Nine times of applicable normal filing fees |
| 5 | More than Ninety days and upto One eighty days | Ten times of normal filing fees | Fifteen times of applicable normal filing fees |
| 6 | Beyond One eighty days | Twelve times of normal filing fees | Eighteen times of applicable normal filing fees |
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