The Ministry of Corporate Affairs on 11th January 2022 has published the Companies (Registration offices and fees) Amendment Rules, 2022 to further amend the Companies (Registration offices and fees) Rules, 2014 which shall come into force with effect from 1st July 2022.
Section 403 of Companies Act deals with fees for filing of any document with the Registrar and shifting of the additional fees from a slab based structure to a day based defaulting structure.
Through this amendment, the additional fee on forms has been increased to 18 times from existing 12 times of normal fees this excludes annual filling which are charged at Rs.100 per day without any upper limit.
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 365days from the date of filing of the last such belated e-form for which additional fee or higher additional fee, as the case may be, was payable.
Further E-form INC-22 or e-form PAS-3 as the case may be filed prior to the commencement of the Companies (Registration offices and fees) Amendment Rules, 2022 shall not be reckoned for the purpose of determining higher additional fee.
