As per Section 92(4) of the Companies Act 2013, Every company shall file with the Registrar a copy of the annual return, within sixty days from the date on which the annual general meeting is held or where no annual general meeting is held in any year within sixty days from the date on which the annual general meeting should have been held together with the statement specifying the reasons for not holding the annual general meeting, with such fees or additional fees as may be prescribed, within the time as specified, under section 403.
As per Section 92(5) of the Companies Act 2013, If a company fails to file its annual return under 92(4), before the expiry of the period specified under section 403 with additional fee, the company shall be punishable with fine which shall not be less than fifty thousand rupees but which may extend to five lakhs rupees and every officer of the company who is in default shall be punishable with imprisonment for a term which may extend to six months or with fine which shall not be less than fifty thousand rupees but which may extend to five lakh rupees, or with both.
As per Section 403 of the Companies act 2013, the company shall submit any document after the time specified in relevant provision within a period of two hundred and seventy days from the date by which it should have been submitted on payment of such additional fee as may be prescribed
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