Companies Act 2013 – Table of Fees

The Ministry of Corporate Affairs has published the Table of Fees pursuant to Rule 12 of the Companies (Registration of Offices and Fees) Rules, 2014. Accordingly, the fees payable for registration of documents at the MCA portal are as follows:

For company having nominal share capital

1) of upto Rs.100,000                                                            Rs.200/-

2) above Rs.1 lakh but less than Rs.5 lakhs                          Rs.300/-

3) Rs. 5 lakhs or more but less than Rs.25 lakhs                   Rs.400/-

4) Rs.25 lakhs or more but less than Rs.1 crore                    Rs.500/-

5) Rs.1 crore and above                                                        Rs.600/-

In case of delays in filing documents, the following would be applicable:

Delay of

1) upto 15 days (in case of section 93, 139 & 157               ONE TIME

2) more than 15 days to 30 days ( in case of section 93,

139 & 157) and upto 30 days in case of other forms           TWO TIMES of normal filing fee

3) More than 30 days and upto 60 days                              FOUR TIMES of normal filing fee

4) More than 60 days and upto 90 days                              SIX TIMES of normal filing fee

5) More than 90 days and upto 180 days                            TEN TIMES of normal filing fee

6) More than 180 days and upto 270 days                           TWELVE TIMES of normal filing fee

Where the documents were supposed to be filed under the old regime i.e. under the Companies Act, 1956 and are being filed now, the above filing fee schedule will become applicable.

Where there is a delay in filing of more than 270 days then second proviso to section 403(1) will become applicable.

The second proviso to section 403(1) and section 403(2) states as follows;

Provided further that any such document, fact or information may, without prejudice to any other legal action or liability under the Act, be also submitted, filed, registered or recorded, after the first time specified in first proviso on payment of fee and additional fee specified under this section.
(2) Where a company fails or commits any default to submit, file, register or record any document, fact or information under sub-section (1) before the expiry of the period specified in the first proviso to that sub-section with additional fee, the company and the officers of the company who are in default, shall, without prejudice to the liability for payment of fee and additional fee, be liable for the penalty or punishment provided under this Act for such failure or default.

What this means is that the document will be accepted for registration with maximum additional fees possible i.e. 12 times of the normal filing fee, but the company and the officers in default will also be liable for the penalty or punishment provided under the Act for such failure or default. 

So, effectively companies have been given leeway of upto 300 days i.e. 30 days normal filing period and 270 days additional filing period within which the documents to be filed failing which the prosecution will kick off and the company and officers are liable to receive show cause notices in this regard.