The MCA vide its notification dated 7 May 2018 has amended Rule 10 (3) of the Companies (Registration Offices and Fees) Rules, 2014 by the Companies (Registration Offices and Fees) Second Amendment Rules, 2018 providing that Registrar shall allow fifteen days’ time for re-submission in case of reservation of a name through web service – RUN for rectifications of defects if any and if such information is not provided or is furnished partially within the time allowed, the Registrar is to either reject or treat the application or e-Form or document as invalid. It is pertinent to note that only one chance of resubmission is provided. Where the Registrar has recorded any document as invalid, the applicant/company can only re-file the document by fresh filing along with payment of fee and additional fee as applicable at the time of fresh filing. In addition to this, The Companies (Registration Offices and Fees) Second Amendment Rules, 2018 significantly raises the penalty for not filing annual return of a company as follows:
| Period of Delay | Existing Penalty | New Penalty |
| Upto 15 days (sections 93,139 and 157) | Rs.400 | Upto Rs.3000 |
| More than 15 days and upto 30 days (Sections 93, 139 and 157) and upto 30 days in remaining forms. | Rs.800 | Upto Rs.6000 |
| More than 30 days and upto 60 days | Rs.1600 | Upto Rs.12000 |
| More than 60 days and upto 90 days | Rs.2400 | Upto Rs.18000 |
| More than 90 days and upto 180 days | Rs.4000 | Upto Rs.36000 |
| More than 180 days and upto 270 days | Rs.4800 | Upto Rs.54,000 |
| Delay beyond 270 days | Rs.100 per day | Rs. 100 per day per form |
Source: http://www.mca.gov.in/Ministry/pdf/CompaniesOfficesFeesRules_07052018.pdf