Increase
in late filing fees for AOC-4/AOC-4 XBRL &
MGT-7 w.e.f. July 1, 2018.
LATE
FILING FEES @ 100 PER DAY FOR DELAYED PERIOD :
i.
The Companies (Registration Offices and Fees)
Second Amendment Rules 2018 has been notified on 7th May 2018.
ii.
In case of delay in filing Annual Returns (MGT-7) and Annual
Financial Statements (AOC-4) on or
after July 1, 2018, then additional late fees @ Rs. 100 per day shall become
payable.
iii.
Belated
Annual Returns or Annual Financial Statements under Companies Act , 1956 & Companies
Act, 2013: In such cases, additional fee as applicable for the period
of delay up to 30th June 2018 plus
Rs.100 per day w.e.f 1st July 2018 shall be payable.
iv.
Stakeholders
are advised to take note and plan accordingly.
