{"id":39293,"date":"2022-01-14T11:58:44","date_gmt":"2022-01-14T06:28:44","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=39293"},"modified":"2022-01-14T11:58:47","modified_gmt":"2022-01-14T06:28:47","slug":"mca-increases-additional-fees-for-delay-filing-of-form-w-e-f-july-1-2022","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/mca-increases-additional-fees-for-delay-filing-of-form-w-e-f-july-1-2022\/","title":{"rendered":"MCA Increases Additional Fees for Delay Filing of Form w.e.f July 1, 2022"},"content":{"rendered":"\n<p class=\"has-drop-cap\">Central Government has revised the entire structure relating to the additional fees applicable for delay form filing. The government has done the said amendment in view of the powers granted by the 396, 398, 399, 403 &amp; 404 with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013).\u00a0<\/p>\n\n\n\n<p>The said amendment seeks to revise the fee structure listed in the <strong>Companies (Registration Offices and Fees) Rules, 2014<\/strong><sup><a href=\"https:\/\/www.mca.gov.in\/Ministry\/pdf\/tableoffee_01042014.pdf\"><strong>[1]<\/strong><\/a><\/sup>, under item I (Fee for filing under section 403 of the Companies Act, 2013).\u00a0<\/p>\n\n\n\n<p>The\ntable below specifies the revised fee, which shall be applicable for delay in\nfiling forms except for an increase in Nominal Share capital or form u\/s 92\/137\nof the Act or forms for filing charges.<\/p>\n\n\n\n<table class=\"table table-bordered\">\n<tbody>\n<tr>\n<td width=\"154\">\n<p><strong>SI No<\/strong><\/p>\n<\/td>\n<td width=\"154\">\n<p><strong>Delay duration<\/strong><\/p>\n<\/td>\n<td width=\"154\">\n<p><strong>Additional fee as a multiple of standard fees<\/strong><\/p>\n<\/td>\n<td width=\"154\">\n<p><strong>Higher additional fee as a multiple of standard fees (for certain circumstances)<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"154\">&nbsp;<\/td>\n<td width=\"154\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"154\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"154\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"154\">\n<p>1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<\/p>\n<\/td>\n<td width=\"154\">\n<p>Upto fifteen days (section 139 &amp; 157)<\/p>\n<\/td>\n<td width=\"154\">\n<p>1x of standard fees<\/p>\n<\/td>\n<td width=\"154\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"154\">\n<p>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<\/p>\n<\/td>\n<td width=\"154\">\n<p>More than fifteen days and up to thirty days (section 139 &amp; 157) &amp; thirty days in remaining forms<\/p>\n<\/td>\n<td width=\"154\">\n<p>2 x of standard filing fees<\/p>\n<\/td>\n<td width=\"154\">\n<p>3 x of standard filing fees<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"154\">\n<p>3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<\/p>\n<\/td>\n<td width=\"154\">\n<p>More than 30 days &amp; upto 60 days<\/p>\n<\/td>\n<td width=\"154\">\n<p>4x of standard filing fees<\/p>\n<\/td>\n<td width=\"154\">\n<p>6x of standard filing fees<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"154\">\n<p>4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<\/p>\n<\/td>\n<td width=\"154\">\n<p>More than 60 days &amp; upto 90 days<\/p>\n<\/td>\n<td width=\"154\">\n<p>6x of standard filing fees<\/p>\n<\/td>\n<td width=\"154\">\n<p>9x of standard filing fees<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"154\">\n<p>5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<\/p>\n<\/td>\n<td width=\"154\">\n<p>More than 90 days &amp; upto 180 days<\/p>\n<\/td>\n<td width=\"154\">\n<p>10x of standard filing fees<\/p>\n<\/td>\n<td width=\"154\">\n<p>15x of standard filing fees<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"154\">\n<p>6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<\/p>\n<\/td>\n<td width=\"154\">\n<p>Above 180 days<\/p>\n<\/td>\n<td width=\"154\">\n<p>12 x of standard filing fees<\/p>\n<\/td>\n<td width=\"154\">\n<p>18x of standard filing fees<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<p><strong><em>Note 1:<\/em><\/strong><strong> Companies shall pay the<\/strong><strong>&nbsp;<\/strong>higher\nadditional fees in case there is a delay in filing form such as INC-22. or\nPAS-3, as the case may be, on two or more instances, within a duration of 365\ndays from the filing date of the last such belated form for which additional or\nhigher additional fee (depending on the case) was payable<\/p>\n\n\n\n<p><strong><em>Note 2:<\/em><\/strong><strong> in the case where<\/strong><strong>&nbsp;<\/strong>a higher\nadditional fee is applicable, an additional fee shall not be levied.&nbsp;<\/p>\n\n\n\n<p><strong><em>Note 3:<\/em><\/strong> E-form PAS-3,\nor INC-22, as the case may be, filed before the starting the companies\nCompanies (Registration Offices and Fees) Amendment Rules, 2022 shall not be\ndeemed for the purposes of figuring put higher additional fee.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What\nis the purpose of INC-22 and PAS-3 e-form?<\/h2>\n\n\n\n<p>Answer: INC-22 is usually filed in\ncase where companies aim to shift their register office. Whereas, PAS-3 is a\nMCA-based e-form that primarily deals with private placement of shares. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">&nbsp;Conclusion&nbsp;<\/h2>\n\n\n\n<p>The considerable increment of the additional fees for delay form filing would compel companies abides by fees-based compliances in a timely manner. For the most part, this decision would likely minimize the chances of delayed filing and keep the companies on their toes as far as the timely fulfilment of fees-based compliances is concerned. <\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/mca-update-the-last-date-of-filing-form-8-llp-is-now-30-12-2021\/\">MCA Update \u2013 The last date of filing Form 8 LLP is now 30.12.2021<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Central Government has revised the entire structure relating to the additional fees applicable for delay form filing. The government has done the said amendment in view of the powers granted by the 396, 398, 399, 403 &amp; 404 with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013).\u00a0 The [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":39295,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[153],"tags":[2076],"acf":{"service_id":"215"},"authorName":"Pankaj Tyagi","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2022\/01\/MicrosoftTeams-image-42.jpg","authorDescription":"Pankaj has a diverse experience of writing research papers, blog, and articles during his college time. Earlier, he was working as a tax consultant in a financial firm, but his interest in writing drives him to pursue a career in the writing field.","postViews":4671,"readingTime":2,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/39293"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=39293"}],"version-history":[{"count":6,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/39293\/revisions"}],"predecessor-version":[{"id":39302,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/39293\/revisions\/39302"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/39295"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=39293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=39293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=39293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}