The Ministry of Corporate Affairs (MCA) comes out with a Notification on 11th January 2021 for amendment in “Companies (Registration Offices and Fees) Rules, 2014”.

These rules may be called “Companies (Registration Offices and Fees) Amendment Rules, 2022”. It is to be noted that this notification is not made effective immediately. It shall be effective from 01st July 2022. In the said notification, the MCA has amended the Companies (Registration Offices and Fees) Rules, 2014 and substituted sub-item “B” (A Table reflecting how much additional fee 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) of “Companies (Registration Offices and Fees) Rules, 2014”. The amended norms prescribe a Higher additional fee and an additional fee in the time multiple of the normal fee for the period of delay as under:

(a) For a period of delay up to 15 days in filing of (Forms ADT-1, DIR-3C) an additional fee in the multiple of One time of normal fees shall be levied

(b) For delay of >15 days to 30 days in filing of (Forms ADT-1, DIR-3C) an additional fee in the multiple of 2 times of normal fees or a higher additional fee (as the case may be) of 3 times of normal fee shall be levied

For delay, up to 30 days in filing of (for other forms i.e. PAS-3 and INC-22) an additional fee in the multiple of 2 times of normal filing fees or a higher additional fee (as the case may be) of 3 times of normal filing fees shall be levied

(c) For delay of >30 days to 60 days, an additional fee of 4 times of normal filing fees or a higher additional fee (as the case may be) of 6 times of normal filing fees shall be levied

(d) For delay of > 60 days to 90 days, an additional fee of 6 times of normal filing fees or a higher fee (as the case may be) of 9 times of normal filing fees shall be levied

(e) For delay of > 90 days to 180 days an additional fee of 10 times of normal filing fees or a higher additional fee (as the case may be) of 15 time of normal filing fees

(f) For delays beyond 180 days and an additional fee (as the case may be) of 12 times of normal filing fees or a higher additional fee (as the case may be) of 18 times of normal filing fees shall be levied

2. Forms that are out of the purview of the amendment notification

The MCA has specified that the above-mentioned fee (Additional and Higher Additional fee) shall not be applicable on delay in filing of the following forms:

(a) SH-7:Form for increasing the Nominal Share Capital

(b) AOC-4: Form filed under Section 137 of the Act

(c) MGT-7: Form filed under section 92 of the Act

(d) CHG-1, CHG-4 etc.: Charges Form