Non filing penalty

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One client got a pvt Ltd company registered in Rajasthan in February 2012 but till date has not filled his annual returns with roc ....now he wishes to close that company and open a new company in Maharashtra.. I is that possible.. Or should he file his annual roc returns and transfer that company from Rajasthan to Maharashtra....
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It is better to make the filing complete and then transfer it from Rajasthan to Maharashtra.
But what will be the charges for late filing or non filing

Dear arpit

If filing has not done yet, then 9 times of filing fees as per the authorised capital of the company

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