WHAT IS THE PENALTY FOR NON FILLING OR LATE FILLING OF ROC FORMS?

WHAT IS THE PENALTY FOR NON FILLING OR LATE FILLING OF ROC FORMS?

Period of delays

Forms including charge documents

upto 15 days (sections 93,139 and 157)

 

One time

More than 15 days and upto 30 days (Sections 93, 139 and 157) and upto 30 days in remaining forms.

 

2 times of normal filing fees

More than 30 days and upto 60 days

 

4 times of normal filing fees

More than 60 days and upto 90 days

 

6 times of normal filing fees

More than 90 days and upto 180 days

10 times of normal filing fees
More than 180 days and upto 270 days 12 times of normal filing fees

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