Fee for filing, etc. (Section 403 of the Companies Act, 2013) :

According to this section any documents may be filed with the registrar with the specified fees in the following conditions:

(i) Submission within time: Any document, required to be submitted, filed, registered or recorded, or any fact or information required or authorised to be registered under this Act, shall be submitted, filed, registered or recorded within the time specified in the relevant provision on payment of such fee as may be prescribed.

(ii) Submission after the time specified in relevant provision: Any document, fact or information may be submitted, filed, registered or recorded, after the time specified in relevant provision for such submission, filing, registering or recording, within a period of 270 days from the date by which it should have been submitted, filed, registered or recorded, as the case may be, on payment of such additional fee as may be prescribed as per the rule 12 and 13 of the Companies (Registration Offices and Fees) Rules, 2014

(iii) Submission after the expiration of above 270 days also: Any such document, fact or information may, without prejudice to any other legal action or liability under the Act, be also submitted, filed, registered or recorded, after the first time specified in the expiration of above mentioned 270 days, on payment of fee and additional fee specified under this section.

(iv) Penalty or punishment on submission after the expiration of above 270 days also: Where a company fails or commits any default to submit, file, register or record any document, fact or information within 270 days from the date by which it should have been submitted, filed, registered or recorded, as the case may be under sub-section (1) before the expiry of the period specified in the first proviso to that sub-section with additional fee, the company and the officers of the company who are in default, shall, without prejudice to the liability for payment of fee and additional fee, be liable for the penalty or punishment provided under this Act for such failure or default.

In case of Nidhis, section 403 shall apply, with the modification that the filing fees in respect of every return of allotment made under sub-section 9 of section 42 shall be calculated at the rate of one rupee for every one hundred rupees or parts thereof on the face value of the shares included in the return but shall not exceed the amount of normal filing fee payable.