On January 20, 2018, the Ministry of Corporate Affairs, Government of India, issued a notification amending the Companies (Registration Offices and Fees) Rules, 2014.
The Central Government, 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), made certain rules further to amend the Companies (Registration Offices and Fees) Rules, 2014 and termed the amended rules as the “Companies (Registration Offices and Fees) Amendment Rules, 2018.”
Notably, according to the notification, the amended rules, which is to be published in the Gazette of India, Extraordinary, part II, Section 3, sub-section (i), came into effect from January 26, 2018.
The amendments made are as follows:
In the Companies (Registration Offices and Fees) Rules, 2014 (hereinafter referred to as the Principal Rules), in rule 10, in sub-rule (3), the following proviso shall be inserted:
"provided that no re-submission of the application is allowed in the case of reservation of a name through web service - RUN".
In the Principal Act, in the Annexure, in item I (Fee for filings etc. under Section 403 of the Companies Act, 2013), the notification substituted the “Table of Fees to be paid to the Registrar” with another relevant table which provides amendments in fees to be paid to the Registrar.
According to the notification,
(1) The new 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(61) 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 new 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 new Table of Fee and calculation of fee as applicable for increase in authorized capital shall be applicable for revised capital in accordance with sub-section (11) of 233 of the Act (after setting off the fee paid by the transferor company on its authorized capital prior to its merger or amalgamation with the transferee company).
(4) The new Table of Fee shall be applicable for filing revised financial statement or board report under Sections 130 and 131 of the Act.
To view the Official Notification (which also comprises the full updated Table), please check the attached PDF.