MCA has increased the additional filing fees for delay

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It shall come into force with effect from 1st July, 2022.

In the companies (Registration offices and fees) Rules, 2014, in the Annexure, in item I (Fee for filing under section 403 of the companies Act, 2013), for sub-item B, the following sub-item shall be sub-item shall be substituted, namely :-

“B. Following Table of additional fee and higher additional fee (in certain cases) shall be applicable for delay in filing of forms other than for increase in Nominal share capital or forms under section 92/137 of the Act or forms for filing charges.

SL. NO.Period of delaysAdditional fee as a multiple of normal feesHigher additional fee as a multiple of normal fees (for certain cases)
1.Upto 15 days (sections 139 and 157)One time of normal fees
2.More than 15 days and up to 30 days (section 139 and 157) and up to 30 days in remaining forms.2 times of normal filing fees3 times of normal filing fees
3.More than 30 days and upto 60 days4 times of normal filing fees6 times of normal filing fees
4.More than 60 days and upto 90 days6 times of normal filing fees9 times of normal filing fees
5.More than 90 days and upto 180 days10 times of normal filing fees15 times of normal filing fees
6.Beyond 180 days12 times of normal filing fees18 times of normal filing fees
MCA Late fees increased

Higher additional fees shall be payable, if there is a delay in filing e-form INC-22, or e-form PAS-3, as the case may be, on two or more occasions, within a period of three hundred and sixty five days from the date of filing of the last such belated e-form for which additional fee or higher additional fee, as the case may be, was payable.

Note 2: wherever higher additional fee is payable, additional fee shall not be charged.

Note 3: E-form INC-22, or e-form PAS-3, as the case may be, filed prior to the commencement of the companies (Registration offices and Fees) Amendment Rules, 2022 shall not be reckoned for the purposes of determining higher additional fee.


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