The Ministry of Corporate Affairs has amended the Companies (Registration Offices and Fees) Rules, 2014 wherein new fee table has been inserted for filing of charge related documents under the Companies Act, 2013. The additional fees and no. of days allowed for belated filing of the charge document has been differentiated on the basis of whether the charge document is created before 2nd November, 2018 or on and after 2nd November, 2018. Further, w.e.f. 1st August, 2019, the new slab has been introduced. W.e.f. 1st August, 2019, if the delay in filing of the charge document is upto 30 days then in case of the small companies and OPC, 3 times of the normal fees shall be levied as an additional fees which is 6 times in case of other companies (other than small companies and OPC). If the delay is more than 30 days and upto 90 days, in addition to the delayed penalty of 3 times and 6 times for the respective companies as mentioned, an ad-valorem fee of 0.025 % of the amount secured by the charge subject to a maximum of one lakh rupee shall also be levied for the small companies and OPC and in case of other companies, the ad valorem fee of 0.05% of the amount secured by the charge subject to a maximum of five lakh rupees shall be levied.
For reading the notification, please click here. Accordingly, the Ministry has also amended the Companies (Registration of Charges) Rules, 2014 vide a notification dated 30th April, 2019. Rule 3, 4 and 12 have been modified. Form Nos. CHG-1, CHG-8 and CHG-9 shall also be substituted with new forms with effect from 1st August, 2019. For reading the said notification, please click here.