Second ammendment was introduced by MCA on 7th may 2018.
As last date for filling annual return and annual financial statements expires after 30/06/2018. the additional fee for rs 100 per day will be levied by MCA in respect of MGT-7, AOC-4 , AOC-4XBRL and AoC-4 CFS.
In all other cases where the belated annual returns or balance sheet/financial statement which were due to be filed whether under the Companies Act,1956 (23AC,23ACA,23AC XBRL,23ACA XBRL,20B,21A) or the Companies Act, 2013 (MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS) additional fee as per the applicable slab for the period of delay up to 30th June 2018 plus @Rs.100 per day w.e.f 1st July 2018 shall become payable.
Complete all the pending documents of your companies, if any.