The Ministry of Corporate Affairs vide Circular Number 14/2012 dated 21.06.2012 had imposed fees on certain forms which were charged Nil fees earlier. This circular will come into effect from 22nd July, 2012.
Anyway, the last date for filing the Form 23B without fee has been extended upto 4th August, 2012. Fee shall be charged on any eForm 23B filed on or after 5th August, 2012.

Particulars of the Forms and Applicable fee as per the Circular are given below:

I. For the following forms fees will be applicable as per Schedule X to the Act.
1. Form 1 of Investor Education protection Fund Rule – Statement of amounts credited to Investor Education and Protection Fund.
2. Form 23B – Information by statutory auditor to the Registrar of companies Act, 1956 pursuant to section 224(1)(a) of the Companies Act, 1956.
3. Form 36 – Receiver’s or manager’s abstract of receipts and payments (charge related form)
4. Form 62 – Form for submission of misc. documents under the below mentioned rules:
(a) Form 154 of the companies (Court) Rules, 1959
(b) Form 157 of the companies (Court) Rules, 1959
(c) Form 158 of the Companies (Court) Rules, 1959

II. For the following forms fees will be applicable as per Companies (Fee on Application) Rules, 1999
1. Form 24A – Application to RD:
(a) For Appointment of Auditors under section 224(3)
(b) Others
2. Form 61 – Application to ROC:
(a) Compounding of Offences u/s 621A
(b) Application for extension of Annual General Meeting upto 3months u/s 166
of the Act
(c) Application for extension of time for preparation of Annual Accounts upto 18 months u/s 220 of the Act.
(d) Others
3. Form 65 – Application to the Central Govt (HQ):
(a) Application pursuant to rule 2 of the Companies (Application for Extension of Time or Exemption under Subsection (8) of Section 58A)
(b) Others
(c) No fees will be charged for Form 65 Application to the Central Govt (HQ) filed for Information and explanation on Reservations and Qualification contained in the cost audit report by a company.