Ministry vide circular number 14/2012 dated 21/06/2012 had imposed fees on Form 23B (Information by auditor to Registrar) w.e.f. 22/07/2012.
Kindly note that the Ministry vide circular number 22/2012 dated 03/08/2012 has further extended the last date for filing the Form 23B without fee. Fee shall be charged on any eForm 23B filed on or after 12th August, 2012. You are therefore advised to file the pending eForms within the time limit to avoid any last minute rush.
Source: MCA website