The MCA has notified Companies (Registration offices and Fees) Second Amendment Rules, 2018 whereby additional fee late filing of ROC Annual forms has been prescribed in following manner:
1. In case Companies whose due date for Annual forms (i.e. AOC-4 , MGT-7) filling is 30th June, 2018 and such companies file forms after 30th June, 2018 additional fees shall be Rs. 100/- per day from 1st July, 2018 without any upper cap.
2. In case Companies fails to file pending Annual filling forms for any Previous Financial Years whether under Companies Act,1956 /2013 till 30th June, 2018 the such companies are required to pay additions fees of Rs. 100/- per day from 1st July, 2018 in addition to Existing fees (i.e. 12 times of normal).