The MCA has vide its notification dated 7th May, 2018 amended the Companies (Registration Offices and Fees) Rules, 2014 wherein w.e.f. 1st July, 2018 the additional fee structure would be Rs.100 per day instead of the slab wise additional fees that was applicable. In fact the slab wise additional fees will still be applicable in respect of the specified forms upto 30th June, 2018. Therefore if the event date of the form is before 30th June, 2018, then the slab wise additional fee structure will be applicable upto 30th June, 2018 and thereafter it will go up by Rs.100 per day. However, if the event date of the form is after 30th June, 2018 then additional fee structure will be straightaway Rs.100 per form.
This additional fee structure is applicable only for the statutory annual e-forms like AOC-4 (annual audited accounts), MGT-7 (annual return of shareholders/ directors/ debts etc.), AOC-4 XBRL and AOC-4 (CFS). It is not applicable for event based forms like MGT-14, PAS-3, CHG-1, CHG-4 etc.
The additional fee structure is also applicable in respect of old version of the annual e-forms under the previous Companies Act, 1956 i.e. forms 23AC, 23ACA, 20B, 23AC (XBRL), 21A etc.
So in case you have any annual e-forms still to be filed, the period upto June is the best time to file and upload the same as otherwise from 1st July, 2018 the additional fees will be Rs.100 per day.
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