Annual returns

12 times penelty plus normal filing fee (per Form)

There is no penalty only there is an additional fee in form of penalty:  12 times additional filing fee + normal filing fee (Per form)

As per section 92(5) of Companies Act, 2013, If a company fails to file its annual return under sub section 4, before the expiry of the period i.e. 270 days from the date by which it should have been filled with the additional fee the company shall be punishable with fine which shall not be less than 50,000/- but which may exceed to 5,00,000/- and every officer of the company who is in default shall be punishable with imprisonment for a term which may extend to 6 months or with fine which shall not be less than 50,000/- but which may extend to 5,00,000/- or with both.