The MCA, by its Notifications dated January 11, 2022, has appointed July 1, 2022, as the date of commencement of the second and third proviso to Clause (i) of Section 80 of the Companies (Amendment) Act, 2017, and Section 56 of the Companies (Amendment) Act, 2020, which read together amend Section 403(1) of the Companies Act, 2013 and provide that in case of delay in filing, submitting, registering, or recording of any document, fact, or information within the prescribed time period as required under any Section of the Companies Act, 2013, other than under Section 92 or 137 (i.e., excluding forms MGT-7, MGT-7A, MGT.8., AOC-4 CFS and AOC-4) would attract payment of additional fee as prescribed. Further, if such default subsists for two or more occasions (including if the default relates to filings under Sections 92 or 137), it would attract payment of a higher additional fee as prescribed. The MCA, by another Notification on the same date (January 11, 2022), also amended a part of the Annexure to Companies (Registration Offices and Fees) Rules, 2014, wherein it has prescribed the additional fee and higher additional fee applicable for delay in filing of various forms (other than those for increase in nominal share capital, forms under Sections 92 and 137 of the Companies Act, 2013, and forms for filing charges).