Extension 31-12-2020
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The Ministry of Corporate Affairs ( MCA ) notified the Companies (Registration Offices and Fees) Second Amendment Rules 2018 has been on 7th May 2018. |
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. |
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. |
Due Date | Forms | Additional Fee |
After 30th June 2018 | MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS | Rs. 100 per day after the expiry of due date
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Before 30th June 2018 | 23AC, 23ACA, 23AC XBRL, 23ACA XBRL, 20B, 21A under Companies Act, 1956 and
MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS under Companies Act, 2013 |
Slab for the period of delay up to 30th June 2018
and Rs. 100 per day from 01st July 2018 |