Ministry of Corporate affairs has vide its General Circular No. 14/2012, dated 21-6-2012 imposed fees on various forms which were free of cost. One such form was E-form-23B which in an Intimation to ROC by statutory auditors regarding their appointment. So now fee shall be payable based on Authorised Capital of the Company. Additional fee provisions shall also apply in case of delay. It shall be applicable from 21st July 2012.
Imposing fees on certain e-forms filed with ROC, RD or MCA (HQ) under MCA-21 where at present no fee is prescribed
General Circular No. 14/2012, dated 21-6-2012
The Ministry of Corporate Affairs has decided that fees shall be applicable on the following forms at the rates indicated in the table below:-
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| S. No. | Form No. | Particulars of the Form | Applicable fee |
| 1. | Form 1 ofInvestor EducationprotectionFundRule | Statement of amounts credited to Investor Education and Protection Fund. | As per Schedue X to the Act. |
| 2. | Form 23B | Information by statutory auditor to the Registrar of companies Act, 1956 pursuant to section 224(1)(a) of the Companies Act, 1956. | As per Schedule X to the Act. |
| 3. | Form 24A | Application to RD(a) For Appointment of Auditors under section 224(3)(b) Others | As per Companies (Fee on Application) Rules, 1999 |
| 4. | Form 36 | Receiver’s or manager’s abstract of receipts and payments (charge related form) | As per Schedule X to the Act. |
| 5. | Form 61 |
Application to RoC-(a) Compounding of Offences u/s 621A(b) Application for extension of Annual General Meeting upto 3 months u/s 166 of the Act(c) Application for extension of timefor preparation of Annual Accounts upto 18 months u/s 220 of the Act.
(d) Others
| (a) As per Companies (Fee on Application) Rules, 1999(b) -Do-(c) -Do-(d) -Do- |
| 6. | Form 62 | Form for submission of misc. documents under the below mentioned rules:(a) Form 154 of the companies (Court) Rules, 1959(b) Form 157 of the companies (Court) Rules, 1959(c) Form 158 of the Companies (Court) Rules, 1959 | As per Schedule X to the Act. |
| 7. | Form 65 | Application to the Central Govt. (HQ)-(a) Application pursuant to rule 2 of the Companies (Application for Extension of Time orExemption under sub-section (8) of section 58A) Rules, 1979.(b) Information and explanation on reservations and qualification contained in the cost audit report by a company(c) Others | (a) as per Companies (Fee on Application) Rules, 1999(b) Nil(c) as per Companies (Fee on Application) Rules, 1999 |
3. This circular will come into effect from 22nd July, 2012
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