Section 403 Fee for filing – Companies Act 2013

Amended and updated notes on section 403 of Companies Act 2013. Detail discussion on provisions and rules related to fee for filing, etc.

Amended and updated notes on section 403 of Companies Act 2013. Detail discussion on provisions and rules related to fee for filing, etc.

Chapter XXIV (Section 396404) of the Companies Act, 2013 (CA 2013) deals with the provisions related to registration offices and fees. Section 403 of CA 2013 provides for fee for filing, etc.

Recently, we have discussed in detail section 402 (Application of provisions of Information Technology Act, 2000) of CA 2013. Today, we learn the provisions of section 403 of the Companies Act 2013.

The provisions of section 403 are effective from 1st April, 2014. You may refer Notification No. S.O. 902(E) issued dated 27-03-2014 and S.O. 148(E), published dated 11.01.2022. In this article, you will learn detail of the provisions of section 403 the Companies Act 2013.

Name of ActThe Companies Act 2013
Enacted byParliament of India
Administered byMinistry of Corporate Affairs (MCA)
Number of Chapters29
Number of Sections484 (470-43+57)
Number of Schedules7
You are reading:
Chapter No.XXIV
Chapter NameRegistration offices and fees
Section No.403
Section NameFee for filing, etc.
Monthly Updated EditionCompany Law PDF

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

Section 403 shall come into force on 1st April, 2014 vide Notification No. S.O. 902(E) issued dated 27.03.2014.

Sub-section (1) of Section 403

Section 403(1): 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:

Provided that where any document, fact or information required to be submitted, filed, registered or recorded, as the case may be, under section 92 or 137 is not submitted, filed, registered or recorded, as the case may be, within the period provided in those sections, without prejudice to any other legal action or liability under this Act, it may be submitted, filed, registered or recorded, as the case may be, after expiry of the period so provided in those sections, on payment of such additional fee as may be prescribed, which shall not be less than one hundred rupees per day and different amounts may be prescribed for different classes of companies:

[First proviso of sub-section (1) of section 403 was substituted by the Companies (Amendment) Act, 2017 w.e.f. 7th May, 2018 vide Notification S.O. 1833(E), dated 07.05.2018.]

Provided further that where the document, fact or information, as the case may be, in cases other than referred to in the first proviso, is not submitted, filed, registered or recorded, as the case may be, within the period provided in the relevant section, it may, without prejudice to any other legal action or liability under this Act, be submitted, filed, registered or recorded as the case may be, on payment of such additional fee as may be prescribed and different fees may be prescribed for different classes of companies:

[Second proviso of sub-section (1) of section 403 was substituted by the Companies (Amendment) Act, 2017 w.e.f. 1st July, 2022 vide Notification S.O. 147(E), dated 11.01.2022]

Provided also that where there is default on two or more occasions in submitting, filing, registering or recording of such document, fact or information, as may be prescribed, it may, without prejudice to any other legal action or liability under this Act, be submitted, filed, registered or recorded, as the case may be, on payment of such higher additional fee, as may be prescribed.

[Third proviso of sub-section (1) of section 403 was substituted by the Companies (Amendment) Act, 2020 w.e.f. 1st July, 2022 vide Notification S.O. 148(E), dated 11.01.2022]

Sub-section (2) of Section 403

Section 403(2): Where a company fails or commits any default to submit, file, register or record any document, fact or information under sub-section (1) before the expiry of the period specified in the relevant section, the company and the officers of the company who are in default, shall, without prejudice to the liability for the payment of fee and additional fee, be liable for the penalty or punishment provided under this Act for such failure or default.

Exception/ Modification/ Adaptation:

Section 403 shall apply to Nidhis with the modification that the filing fees in respect of every return of allotment 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. – Notification No. G.S.R. 465(E) dated 5th June, 2015.


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