Late filing of annual filing form pertaining to f.y. 2013-14

Hitesh Sharma (Student CA Final ) (77 Points)

27 September 2015  

I need to file Form 23AC-ACA, Form 20B of a public (unlisted) company for F.Y. 2013-14. AGM is held on 30.09.2014. 

Now if we file these forms when 270 days have already been expired is there any liability other than additional fees?????

 (Section 403 specifies that we need to file these forms within 270 days and if there is any default in submitting these forms the company and the officers in default shall be liable for the penalty or punishment and section 92(5) specifies fine of Rs. 50000 to 500000 and every officer in default shall be punishable with imprisonment for a term which may extend to 6 months).

Please reply as soon as possible...