Fee for filing, etc

(1)

Any document, required to be submitted, filed, registered or recorded, or any fact or information required or authorised to be registered under this Act, shall be submitted, filed, registered or recorded within the time specified in the relevant provision on payment of such fee as may be prescribed:

Proviso

Provided that where any document, fact or information required to be submitted, filed, registered or recorded, as the case may be, under section 92 or 137 is not submited, filed, registered or recorded, as the case may be, within the period provided in those sections, without prejudice to any other legal action or liability under this Act, it may be submitted, filed, registered or recorded, as the case may be, after expiry of the period so provided in those sections, on payment of such additional fee as may be prescribed, which shall not be less than one hundred rupees per day and different amounts may be prescribed for different classes of companies:

Proviso

Provided further that where the document, fact or information, as the case may be, in cases other than referred to in the first proviso, is not submitted, filed, registered or recorded, as the case may be, within the period provided in the relevant section, it may, without prejudice to any other legal action or liability under this Act, be submitted, filed, registered or recorded as the case may be, on payment of such additional fee as may be prescribed and different fees may be prescribed for different classes of companies

Proviso

Provided also that where there is default on two or more occasions in submitting, filing, registering or recording of such document, fact or information, as may be prescribed, it may, without prejudice to any other legal action or liability under this Act, be submitted, filed, registered or recorded, as the case may be, on payment of such higher additional fee, as may be prescribed.

Proviso

Provided also that where there is default on two or more occasions in submitting, filing, registering or recording of the document, fact or information, it may, without prejudice to any other legal action or liability under this Act, be submitted, filed, registered or recorded, as the case may be, on payment of a higher additional fee, as may be prescribed and which shall not be lesser than twice the additional fee provided under the first or the second proviso as applicable.

Proviso

Provided that any document, fact or information may be submitted, filed, registered or recorded, after the time specified in relevant provision for such submission, filing, registering or recording, within a period of two hundred and seventy days from the date by which it should have been submitted, filed, registered or recorded, as the case may be, on payment of such additional fee as may be prescribed:

Proviso

Provided further that any such document, fact or information may, without prejudice to any other legal action or liability under the Act, be also submitted, filed, registered or recorded, after the first time specified in first proviso on payment of fee and additional fee specified under this section.

(2)

Where a company fails or commits any default to submit, file, register or record any document, fact or information under sub-section (1) before the expiry of the period specified in the relevant section, the company and the officers of the company who are in default, shall, without prejudice to the liability for the payment of fee and additional fee, be liable for the penalty or punishment provided under this Act for such failure or default.

(2)

Where a company fails or commits any default to submit, file, register or record any document, fact or information under sub-section ( 1 ) before the expiry of the period specified in the first proviso to that sub-section with additional fee, the company and the officers of the company who are in default, shall, without prejudice to the liability for payment of fee and additional fee, be liable for the penalty or punishment provided under this Act for such failure or default.

Notes, amendments & references (11)

For Nidhi Companies shall apply, with the modification that the filing fees in respect of every return of allotment under sub-section (9) of section 42 shall be calculated at the rate of one rupee for every one hundred rupees or parts thereof on the face value of the shares included in the return but shall not exceed the amount of normal filing fee payable, vide notification G.S.R 465(E). To view the notification, Click Here

Refer rule 12, 13 and Table annexed to the Companies (Registration Offices and Fees) Rules, 2014. To view the rule, Click Here

Provided that Substituted vide Companies (Amendment) Act, 2017 dated 03.01.2018, Effective from 7th May,2018

To view commencement notification, Click Here

To view the notification of Companies Amendment Act,2017 Click Here

Provided further that Notified vide Commencement Notification S.O. 147(E). dated 11.01.2022 for Section 56 of Companies (Amendment) Act, 2020 w.e.f. 01.07.2022. To view the commencement notification, Click Here .

Substituted vide Companies (Amendment) Act, 2017 dated 03.01.2018 not yet notified. To view the notification, Click Here

Commencement Notification S.O. 148(E). dated 11.01.2022 for Section 80 of Companies (Amendment) Act, 2020 w.e.f. 01.07.2022. To view the commencement notification, Click Here .

Substituted vide Companies (Amendment) Act, 2020 dated 28.09.2020, yet to be notified. To view the notification Click Here

Provided also that Notified vide Commencement Notification S.O. 147(E). dated 11.01.2022 for Section 56 of Companies (Amendment) Act, 2020 w.e.f. 01.07.2022. To view the commencement notification, Click Here .

Substituted vide Companies (Amendment) Act, 2017 dated 03.01.2018, Effective from 7th May,2018.