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Companies Law - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Fee for filing, etc. - Amendments to bring more clarity with ...

Companies Law

January 20, 2018

Fee for filing, etc. - Amendments to bring more clarity with respect to late filings of documents under sections 89, 92, 117, 121, 137 and 157 and defaults in filings, consequences, etc. - Section 403 of the Companies Act, 2013

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  1. Levy of late filing fees u/s 234E - TDS returns - adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments...

  2. Application of Act to foreign companies - amendments to bring clarity with respect to applicability of provisions of the Act to foreign companies - Section 379 of the...

  3. Substantial expansion of industries - area based exemption - North Eastern Region - Filing of supporting documents is simply a procedure therefore late filing of...

  4. Benefit of Reduction of late fee in case of delayed filing of FORM GSTR-5A withdrawn.

  5. Levy of late fee charges - delay in filing the bill of entry - sufficient reason for delay in filing the bill of entry was shown or not - Since necessary amendments have...

  6. Late filing fee u/s 234E - if the TDS statements which have been filed earlier to 01.06.2015 then no fee is leviable u/s 234E

  7. Condonation of delay in filing an appeal - levy of Late filing fees u/s 234E - intimations issued u/s 200A - delay condoned.

  8. Levy of fees under section 234E - Fee for default in furnishing statements - late filing of TDS returns - levy of fee prior to 1.6.2015 deleted - AT

  9. Government waived the late fee for late filing of FORM GSTR-3B, for the month of July - Notification

  10. LATE FEE FOR FILING e- Form DIR-3 KYC - Annexure of the Companies (Registration Offices and Fees) Rules, 2014 - Relief granted for certain period.

 

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