The annual return of the Company should be filed with registrar of companies within 60 days from the date of annual General Meeting. where annual General meeting has not been held for the year, then within 60 days from the date on which AGM should have been held.
This session contains the normal fees that every company is required to pay while filing annual return with registrar of companies and penalty that comes along with delay in filing or or failure to file the annual return of the Company. Normal fees to be paid for filing the annual return of the company.
Calculation of Normal fees based on company’s authorised share capital:
Normal fee applicable on filing of return shown below :
NORMAL SHARE CAPITAL OF THE COMPANY NORMAL FEE PAID FOR FILING
LESS THAN Rs. ONE LAKH 200
Rs. 100000 to Rs. 499999 300
Rs. 500000 to Rs. 2499999 400
Rs. 2500000 to Rs. 9999999 500
Rs. 10000000 or more 600
ADDITIONAL PAYMENT OF FEES PAID FOR DELAY IN FILING OF ANNUAL RETURN
Additional fees paid when company has crossed the due date of filing annual return i.e. 60 days from the date of AGM.
ADDITIONAL FEE OR PENALTY APPLICABLE ON DELAY FILING OF RETURN SHOWN BELOW :
PERIOD OF DELAY ADDITIONAL FEES OR PENALTY
DELAY UPTO 30 DAYS 2 TIMES OF NORMAL FEES
UPTO 30 DAYS & UPTO 60 DAYS 4 TIMES OF NORMAL FEES
60 DAYS & UTPO 90 DAYS 6 TIMES OF NORMAL FEES
90 DAYS & UPTO 180 DAYS 10 TIMES OF NORMAL FEES
FURTHERMORE 180 DAYS 12 TIMES OF NORMAL FEES
PENALTY FOR FAILURE TO FILE ANNUAL RETURN
As per section 92 (5) of companies Act, 2013 if a company fails to file its return under sub-section (4), before the expiry of the period (270 days after the specified time as per section 403), then the company shall be punishable with a fine which shall not be less than Rs. 50000 but which may extend to Rs. 5 lakhs. Also. Every officer who is in default shall be punishabel with imprisonment for a term which may extend six months or a fine which shall not be less than Rs. 50000 but which may extend to Rs. 5 lakhs, or both.