The Companies (Registration Offices and Fees) Second Amendment Rules 2018 has been notified on *7th May 2018*. Accordingly, in case the due date of filings under Section 92 (Annual Return) or 137 (Annual Financial Statement) of the Companies Act, 2013 expires after *30/06/2018*, the additional fee *@Rs.100 per day* shall become payable in respect of *MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS.*
In all other cases where the belated annual returns or balance sheet/financial statement which were due to be filed whether under the Companies Act,1956 *(23AC,23ACA,23AC XBRL,23ACA XBRL,20B,21A)* or the Companies Act, 2013 *(MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS)* _additional fee as per the applicable slab for the period of delay up to 30th June 2018_ plus *@Rs.100 per day w.e.f 1st July 2018 shall become payable*. Stakeholders are advised to take note and plan accordingly.
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