Additional ROC Fees to be levied if ROC filing for year 17-18 is done after 31/12/2018

Additional ROC Fees to be levied if ROC filing for year 17-18 is done after 31/12/2018 General Circular No. 10/2018 has relaxed the additional fees offorms MGT-7 (Annual Return) and AOC-4 (Financial Statement) for Financial Year ending 31st March 2018, if they are filed upto 31^st December 2018. But ifMGT-7 (Annual Return) and AOC-4 (Financial Statement) are filed after 31^st December 2018, the Additional ROC fees will be levied. Through this article we have discussed quantum of ROC filing fees, which may be levied ifROC filing for year 17-18 is done after 31/12/2018 Legal Text As per Section 92(4) of Companies Act 2013 (For Submission of copy of Annual Return) Every company shall file with the Registrar a copy of the annual return, withinsixtydays from the date on which the annual general meeting is held or where no annual general meeting is held in any year withinsixtydays from the date on which the annual general meeting should have been held together with the statement specifying the reasons for not holding the annual general meeting, with such fees or additional feesas may be prescribed As per Section 137(1) of Companies Act 2013 (For Submission of financial statements, including consolidated financial statement, if any) A copy of the financial statements, including consolidated financial statement, if any, along with all the documents which are required to be or attached to such financial statements under this Act, duly adopted at the annual general meeting of the company, shall be filed with the Registrar within thirty days of the date of annual general meeting insuch manner, with such fees or additional feesas may be prescribed Table of Fees for Forms under section 92 or 137 pursuant to rule 12 of the Companies (Registration of Offices and Fees) Rules, 2014) is given below for your reference: "For Forms under section 92 or 137:- (i) In case the period within which a document required to be submitted under section 92 or \137 of the Act expires after 30/06/2018, the additional fee mentioned in Table shall be payable -

Sl no	Period of delays	Additional fee payable (in Rs)
01	Delay beyond period provided under Section 92(4) of the Act	One Hundred per day
02	Delay beyond period provided under Section 137 (1) of the Act	One Hundred per day

Additional ROC Fees to be levied if ROC filing for year 17-18 is done after 31/12/2018

Discussion General Circular No. 10/2018 has relaxed the additional fees offorms MGT-7 (Annual Return) and AOC-4 (Financial Statement) if they are filed upto 31^st December 2018. This would mean Additional fees will be again levied from the original due date of filingas provided in Section 92(4) of Companies Act 2013 and Section 137(1) of Companies Act 2013 if the ROC Annual Filing is not completed till 31^st of December 2018. For Example due date of Filing MGT7 and AOC4 of a company was 31^st October 2018. If the Company completes its annual filing till 31^st December 2018 no additional fees will be levied But if the filing is done after 31.12.2018 say on 1^st January 2019 then below mentioned additional fees will be levied along with the normal filing fees:

Form AOC-4	For Annual filing of Financial statements for year ending 31.3.2018	Rs 6,100/- (Rs 100 per day for 61 days i.e. for 30 days of November and 31 days of December)
Form MGT-7	For Annual filing of Annual Returns for year ending 31.3.2018	Rs 3,100/- (Rs 100 per day for 31 days i.e. for 31 days of December)

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