Companies Registration Offices and Fees Amendment Rules 2022 [CS Tanveer Singh Saluja]



The MCA vide a notification dtd. 11th January, 2022, has amended the Companies (Registration Offices and Fees) Rules, 2014. The said amended provisions shall come into force w.e.f. 1st July, 2022.

In the Annexure, in item I (Fee for filings under section 403 of the Companies Act, 2013), for sub-item B, the following shall be substituted:

“Following table of additional fees and higher additional fees (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)

(2)

(3)

(4)

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 normal filing fees

4

More than 60 days and upto 90 days

6 times of normal filing fees

9 times of normal filing fees

5

More than 90 days and upto 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


Note 1: Higher additional fees shall be payable, if there is a delay in filing e-form INC-22, or e-form PAS-3, as the case may be, on two or more occasions, within 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.

Note 2: 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 Companies (Registration Offices and Fees) Amendment Rules, 2022 shall not be reckoned for the purpose of determining higher additional fees.

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