MCA notifies “Companies (Registration Offices and Fees) Amendment Rules, 2018: Table of ROC Filing Fees u/s 403 amended/ substituted (zero registration fee of all companies having nominal share capital upto Rs. 10 lakhs)
The MCA has notified the Companies (Registration Offices and Fees) Amendment Rules, 2018, applicable w.e.f. 26 Jan. 2018, wherein the “Table of Fees to be paid to the Registrar” (ROC Filing Fee under section 403 of the Companies Act, 2013) has been amended/ substituted, to effect ‘zero registration fee’ of all companies having nominal share capital upto Rs. 10 lakhs, as under:
G.S.R. 48(E).— In exercise of the powers conferred by sections 396, 398, 399, 403 and 404 read with sub-sections (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) Amendment Rules, 2018. (2) They shall come into force from the 26th January 2018.
2. In the Companies (Registration Offices and Fees) Rules, 2014, (herein after refer to as the principal rules), in rule 10, in sub-rule (3), the following proviso shall be inserted, namely:-
“provided that no re-submission of the application is allowed in the case of reservation of a name through web service – RUN”.
3. in the principal Act, in the Annexure, in item I (Fee for filings etc. under section 403 of the Companies Act, 2013), for the Table of Fees to be paid to the Registrar, the following shall be substituted namely:-
(1) A.Table of Fees to be paid to the Registrar
(please refer above attachment for table of Fee)
(1) The above table prescribed for small companies (as defined under section 2(85) of the Act) and one person companies defined under Rule related to Chapter II read with section 2(62) of the Act shall be applicable provided the said company shall remain as said class of company for a period not less than one year from its incorporation.
(2) The above table of fee shall be applicable for any such intimation to be furnished to the Registrar or any other officer or authority under section 159 of the Act, filing of notice of appointment of auditors or Secretarial Auditor or Cost Auditor.
(3) The above table of fee and calculation of fee as applicable for increase in authorised capital shall be applicable for revised capital in accordance with sub-section (11) of 233 of the Act, (after setting off fee paid by the transferor company on its authorised capital prior to its merger or amalgamation with the transferee company).
(4) The above table of fee shall be applicable for filing revised financial statement or board report under section 130 and 131 of the Act.