Applicability of additional fee under Section 92 or 137 of the Companies Act, 2013

The Ministry of Corporate Affairs (MCA) vide press release dated April 9, 2018 has provided the details of amendment proposed in Companies (Registration Offices and Fees) Rules 2014 w.r.t applicability of additional fee @Rs.100 per day for filings under Section 92 (Annual Return) or 137 (Annual Financial Statement) of the Companies Act, 2013
Once notified, the additional fee @Rs.100 per day (beyond the normal date of filing) shall become payable in respect of Form 23AC, 23ACA, 23AC XBRL, 23ACA XBRL, MGT-7, AOC-4, AOC-4 XBRL and AOC-4 CFS.