The Companies (Registration Offices and Fees) Second Amendment Rules, 2018

MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 7th May, 2018

G.S.R. 435(E).—In exercise of the powers conferred by sections 396,398,399, 403 and 404 read with subsections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the
following rules further to amend the Companies (Registration Offices and Fees) Rules, 2014, namely:—
1. (1) These rules may be called the Companies (Registration Offices and Fees) Second Amendment Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the
Official Gazette.
2. In the Companies (Registration Offices and Fees) Rules, 2014, (herein after refer to as the principal rules), for proviso
to sub-rule (3) of rule 10, the following proviso shall be substituted.
“Provided that Registrar shall allow fifteen days’ time for re-submission in case of reservation of a name through web
service – RUN for rectifications of defects if any.”
3. In the Principal rules, in the Annexure, in item I (Fee for filing under section 403 of the Companies Act, 2013,-
(a), for sub-item B, the following sub-item shall be substituted:-
“B. Following Table of additional fee 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.
TABLE
Sl. No. Period of delays Forms including charge documents
01 upto 15 days (sections 139 and 157) One time
02 More than 15 days and upto 30 days (Sections 139
and 157) and upto 30 days in remaining forms.
2 times of normal filing fees
03 More than 30 days and upto 60 days 4 times of normal filing fees
04 More than 60 days and upto 90 days 6 times of normal filing fees
05 More than 90 days and upto 180 days 10 times of normal filing fees
06 Beyond 180 days 12 times of normal filing fees
Note.- The belated filing of documents/forms (including increasing in nominal capital and delay caused thereon) which
were due to be filed whether in Companies Act, 1956 Act or the Companies Act, 2013 Act i.e due for filing prior to
notification of these fee rules , the fee payable at the time of actual filing shall be applicable”.
(b), after sub-item C, the following sub-item shall be inserted, namely:–
“D. 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:-
TABLE
Sl. No. Period of delay 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
(ii) In all other cases where the belated annual returns or balance sheet/financial statement which were due to be filed
whether in the Companies Act, 1956 or the Companies Act, 2013 the following additional fee mentioned in Table shall
be payable:-
4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
TABLE
Sl. No. Period of delay Additional fee payable (in Rs.) up to
30/06/2018

plus Rs. 100 per day with
effect from 01/07/2018
1 Up to 30 days 2 times of normal filing fees
2 More than 30 days and up to
60 days
4 times of normal filing fees
3 More than 60 days and up to
90 days
6 times of normal filing fees
4 More than 90 days and up to
180 days
10 times of normal filing fees
5 Beyond 180 days 12 times of normal filing fees
Note: (1) The additional fee shall also be applicable to revised financial statement or board’s report under section 130
and 131 of the Act and secretarial audit report filed by the company secretary in practice under section 204 of the Act.
(2) The belated filing of documents/forms (including increasing in nominal capital and delay caused thereon) which were
due to be filed whether in Companies Act, 1956 Act or the Companies Act, 2013 Act i.e due for filing prior to
notification of these fee rules, the fee payable at the time of actual filing shall be applicable”.

[F. No. 01/16/2013 CL-V (Pt-I)]
K.V.R. MURTY, Jt. Secy.