MCA announces additional fees of Rs. 100 per day after June 30, 2018 in case there is delay in filings under Section 92 (Annual Return) or 137 (Annual Financial Statement) of the Companies Act, 2013. The additional fees will be payable in respect of MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS. This rules has been incorporated under Companies (Registration Offices and Fees) Second Amendment Rules 2018 and was notified on 7th May 2018.
Further, MCA mentions that in cases there is delay in the filing of annual returns or balance sheet /financial statement either under 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 would be applicable. In addition Rs.100 per day would be payable w.e.f 1st July 2018.