Executive Summary:
This notification, titled the Companies Registration Offices and Fees Third Amendment Rules, 2019, amends the Companies Registration Offices and Fees Rules, 2014. It primarily concerns fees for filing under Section 403 of the Companies Act, 2013, specifically related to charge documents. The rules came into force on the date of their publication in the Official Gazette, April 30, 2019 and include deadlines for filing charges with varied additional fees based on the delay.
Key Points / Main Content:
* **Amendment Overview:**
* The rules amend the Companies Registration Offices and Fees Rules, 2014.
* **Fees for Filing Charge Documents:**
* **Charges Created/Modified Before November 2, 2018:** Additional fees apply for filing within 300 days of creation or six months from November 2, 2018, based on the delay period, ranging from 2 to 12 times the normal fees.
* **Charges Created/Modified On or After November 2, 2018 (Up to July 31, 2019):** Additional fees apply based on the delay period, ranging from 2 to 6 times the normal fees.
* **Charges Created/Modified On or After November 2, 2018 (Effective August 1, 2019):** Different additional/ad valorem fees apply for Small Companies/One Person Companies versus other companies, based on the delay period.
Impact Analysis:
Companies:
* Impact: Companies are subject to revised fee structures for filing charge documents, with variations based on company size and the timing of charge creation or modification.
* Action Required: Companies must comply with the new fee structure and filing deadlines to avoid increased costs.
Central Government:
* Impact: The Central Government, through the Ministry of Corporate Affairs, is responsible for implementing and enforcing these amended rules.
* Action Required: Ensure the amended rules are effectively communicated and applied by the relevant registration offices.
Key Entities Referenced
Companies Act, 2013: A law enacted by the Parliament of India, which governs company incorporation, regulation, and winding up in India.
Companies Registration Offices and Fees Rules, 2014: A set of rules established under the Companies Act, 2013, that govern the registration of companies and the associated fees.
Ministry of Corporate Affairs: A ministry in the Government of India responsible for regulating corporate affairs.
New Delhi: The capital of India, where the notification was issued.
Official Gazette: A public journal and legal newspaper of the Government, publishing official notifications and legal documents.
Central Government: The executive authority of India responsible for implementing laws and policies.
G.S.R. 340E: The gazette notification number assigned to the notification.
K. V. R. Murty: Joint Secretary, potentially of the Ministry of Corporate Affairs, as indicated by the document.
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ककककााााररररपपपपोोोोररररेेेेटटटट ककककाााायययय (cid:10)(cid:10) (cid:10)(cid:10)ममममं(cid:13)ं(cid:13)ं(cid:13)ं(cid:13)ााााललललयययय
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 30 अ(cid:13)लै , 2019
ससससाााा....ककककाााा....ििििनननन.... 333344440000((((अअअअ))))....– क(cid:19)(cid:20)ीय सरकार, कंपनी अिधिनयम, 2013 (2013 का 18) क! धारा 396, 398, 399, 403
और 404 के साथ प’ठत धारा 469 क! उपधारा (1) और उपधारा (2) +ारा (cid:13)द, शि.य/ का (cid:13)योग करते 2ए, कंपनी
(रिज56ीकरण कायाल8 य और फ!स) िनयम, 2014 का और संशोधन करने के िलए िन:िलिखत िनयम बनाती ह,ै अथात8 ्:-
1. (1) इन िनयम/ का संि@A नाम कंपनी (रिज56ीकरण कायाल8 य और फ!स) तीसरा सशं ोधन िनयम, 2019 ह।ै
(2) अBयथा उपबिं धत के अलावा, ये राजपD म(cid:19) उनके (cid:13)काशन क! तारीख से (cid:13)वृ, ह/गे।
2. कंपनी (रिज56ीकरण काया8लय और फ!स) िनयम, 2014 म(cid:19), उपाबंध क!, मद सं. I म,(cid:19) “(कंपनी अिधिनयम, 2013
क! धारा 403 के अतं ग8त फाइल करन ेके िलए फ!स)”,-
i) उप-मद (ख) म,(cid:19) अित’र. श(cid:6)ु क क! सारणी म,(cid:19) तीसरे 5तIभ म(cid:19), 5तIभ शीष8 के 5थान पर “(cid:13)भार द5तावेज/ के अलावा
अBय (cid:13)Lप” 5तIभ शीष 8रख ेजाएंगे;
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(क) 00002222 ननननववववबबंंबबंं रररर,,,, 2222000011118888 सससस ेेेे पपपपववूूववूू (cid:30)(cid:30)(cid:30)(cid:30) सृिजत या उपातं ’रत (cid:13)भार, और ऐस े सृजन के तीन सौ (cid:4)दन क! अविध के भीतर या 00002222
ननननववववंबंबंबंबरररर,,,, 2222000011118888 स ेछह माह के भीतर फाइल (cid:4)कए जान ेक! अनमु ित, के िलए िन:िलिखत अित’र. फ!स दये होगी:-
R.स.ं िवलंब क! अविध लाग ूअित’र. फ!स
1. 30 (cid:4)दन तक साधारण फ!स का 2 गुना
2. 30 (cid:4)दन स ेअिधक और 60 (cid:4)दन तक साधारण फ!स का 4 गुना
2308 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
3. 60 (cid:4)दन स ेअिधक और 90 (cid:4)दन तक साधारण फ!स का 6 गुना
4. 90 (cid:4)दन स ेअिधक और 180 (cid:4)दन तक साधारण फ!स का 10 गुना
5. 180 (cid:4)दन स ेअिधक साधारण फ!स का 12 गुना
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हो, दये होगी :-
R.स.ं िवलंब क! अविध लाग ूअित’र./यथामू(cid:6)य फ!स
1. 30 (cid:4)दन तक साधारण फ!स का 2 गुना
2. 30 (cid:4)दन स ेअिधक और 60 (cid:4)दन तक साधारण फ!स का 4 गुना
3. 60 (cid:4)दन स ेअिधक और 90 (cid:4)दन तक साधारण फ!स का 6 गुना
(ख) 00001111 अअअअगगगग(cid:7)(cid:7)(cid:7)(cid:7)तततत,,,, 2222000011119999 स ेिन:िलिखत अित’र. फ!स या यथामू(cid:6)य फ!स, जैसा भी मामला हो, दये होगी :-
R.स.ं िवलंब क! अविध छोटी कंपिनया ं और एकल Uि. छोटी कंपिनय/ और एकल Uि.
कंपिनया ं कंपिनय/ स ेिभV
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तक +ारा (cid:13)ितभतू धनरािश के 0.025 (cid:13)भार +ारा (cid:13)ितभूत धनरािश के
(cid:13)ितशत. का यथा-मू(cid:6)य शु(cid:6)क, एक 0.05 (cid:13)ितशत. का यथा-मू(cid:6)य शु(cid:6)क,
लाख Xपये क! अिधकतम रािश के पांच लाख Xपये क! अिधकतम रािश
अYयधीन के अYयधीन”
[फा. सं. 01/16/2013 सीएल-V (पाट8-I)]
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(cid:29)कािशत कए गए थे और उसके प%ात् िन(िलिखत अिधसूचना+ (cid:16)ारा संशोिधत कए गए :–
..सं. अिधसूचना सं0या अिधसूचना क2 तारीख
1. सा.का.िन.297(अ) 28.04.2014
2. सा.का.िन.122(अ) 24.02.2015
3. सा.का.िन.438(अ) 29.05.2015
4. सा.का.िन.493(अ) 06.05.2016
5. सा.का.िन.48(अ) 20.01.2018
6. सा.का.िन. 435(अ) 07.05.2018
7. सा.का.िन. 616(अ) 05.07.2018
8. सा.का.िन. 797(अ) 21.08.2018
9. सा.का.िन. 905(अ) 20.09.2018
10. सा.का.िन. 143(अ) 21.02.2019
11. सा.का.िन. 329(अ) 24.04.2019¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 30th April, 2019
G.S.R. 340(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) Third Amendment Rules, 2019.
(2) Save as otherwise provided, 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, in the Annexure, in item “I (Fee for filing
under section 403 of the Companies Act, 2013)”,-
i) in sub-item B, in the Table of additional fee, in third column, for the column heading, the column heading
“Forms excluding charge documents”, shall be substituted;
ii) after sub-item ‘D’, the following sub- item shall be inserted, namely:-
“E. Fees for filing charge documents.
(a) charges created or modified before the 2nd November, 2018, and allowed to be filed within a period of three
hundred days of such creation or six months from the 2nd November, 2018, as the case may be, the following additional
fees shall be payable:-
Sl.No. Period of delay Additional Fee applicable
1. Up to 30 days 2 times of normal fees
2. More than 30 days and up to 60 days 4 times of normal fees
3. More than 60 days and up to 90 days 6 times of normal fees
4. More than 90 days and up to 180 days 10 times of normal fees
5. More than 180 days 12 times of normal fees
(b) For the charges created or modified on or after the 2nd November, 2018:-
(A) The following additional fees or advalorem fees, as the case may be, shall be payable up to 31st July,
2019, by all companies:-
Sl.No. Period of delay Additional/Advalorem Fees applicable
1. Up to 30 days 2 times of normal fees
2. More than 30 days and up to 60 days 4 times of normal fees
3. More than 60 days and up to 90 days 6 times of normal fees
(B) the following additional fees or advalorem fees as the case may be, shall be payable with effect from
1st August, 2019:-
Sl.No. Period of delay Small Companies and One Other than Small Companies and One
Person Company Person Company
1. Up to 30 days 3 times of normal fees 6 times of normal fees
2. More than 30 days and 3 times of normal fees plus an 6 t i m es of normal fees, plus an ad
up to 90 days ad valorem fee of 0.025 per valorem fee of 0.05 per cent. of the
cent. of the amount secured by amount secured by the charge, subject to
the charge, subject to the the maximum of five lakh rupees”.
maximum of one lakh rupees.
[F. No. 01/16/2013 CL-V (Pt-I)]
K. V. R. MURTY, Jt. Secy.
Note: The principal rules were published in the Gazette of India, Part II, Extraordinary, Section 3, Sub-section (i)
vide number G.S.R. 268(E), dated the 31st March, 2014 and subsequently amended by:-4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Serial Notification Number Notification Date
Number
1. G.S.R. 297(E) 28-04-2014
2. G.S.R. 122(E) 24-02-2015
3. G.S.R. 438(E) 29-05-2015
4. G.S.R. 493(E) 06-05-2016
5. G.S.R. 48(E) 20-01-2018
6. G.S.R. 435(E) 07-05-2018
7. G.S.R. 616(E) 05-07-2018
8. G.S.R. 797(E) 21-08-2018
9. G.S.R. 905(E) 20-09-2018
10. G.S.R. 143(E) 21-02-2019
11. G.S.R. 329(E) 24-04-2019
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.