COMPANY LAW
UPDATES
Rs.100 PER DAY FINE SHALL BECOME PAYABLE IN RESPECT OF MGT-7,
AOC-4, AOC-4 XBRL AND AOC-4 CFS IF FILED BEYOND DUE DATE.
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.
FORMS
PERTAINING TO COMPANIES ACT ,1956 WILL ATTRACT RS 100/= PER DAY AFTER 1ST JULY
2018.
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.
Its hardly request that will you explain why is there due date is 30/06/2018 instead of 30/09/2018.
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