valid as on 21/11/2024

403. Fee for filing, etc
Effective from 01-04-2014

(1) Any document, required to be submitted, filed, registered or recorded, or any fact or information required or authorised to be registered under this Act, shall be submitted, filed, registered or recorded within the time specified in the relevant provision as may be

where any document, fact or information required to be submitted, filed, registered or recorded, as the case may be, under section 92 or 137 is not submited, filed, registered or recorded, as the case may be, within the period provided in those sections, without prejudice to any other legal action or liability under this Act, it may be submitted, filed, registered or recorded, as the case may be, after expiry of the period so provided in those sections, on payment of such additional fee as may be prescribed, which shall not be less than one hundred rupees per day and different amounts may be prescribed for different classes of companies:

  where the document, fact or information, as the case may be, in cases other than referred to in the first proviso, is not submitted, filed, registered or recorded, as the case may be, within the period provided in the relevant section, it may, without prejudice to any other legal action or liability under this Act, be submitted, filed, registered or recorded as the case may be, on payment of such additional fee as may be prescribed and different fees may be prescribed for different classes of companies

 

also that where there is default on two or more occasions in submitting, filing, registering or recording of such document, fact or information, as may be prescribed, it may, without prejudice to any other legal action or liability under this Act, be submitted, filed, registered or recorded, as the case may be, on payment of such higher additional fee, as may be prescribed.

 

  where there is default on two or more occasions in submitting, filing, registering or recording of the document, fact or information, it may, without prejudice to any other legal action or liability under this Act, be submitted, filed, registered or recorded, as the case may be, on payment of a higher additional fee, as may be prescribed and which shall not be lesser than twice the additional fee provided under the first or the second proviso as applicable.

Provided that any document, fact or information may be submitted, filed, registered or recorded, after the time specified in relevant provision for such submission, filing, registering or recording, within a period of two hundred and seventy days from the date by which it should have been submitted, filed, registered or recorded, as the case may be, on payment of such 

Provided further that any such document, fact or information may, without prejudice to any other legal action or liability under the Act, be also submitted, filed, registered or recorded, after the first time specified in first proviso on payment of fee and additional fee specified under this section.

(2) Where a company fails or commits any default to submit, file, register or record any document, fact or information under sub-section (1) before the expiry of the period specified in the first proviso to that sub-section with additional fee, the company and the of the company who are in default, shall, without prejudice to the liability for payment of fee and additional fee, be liable for the penalty or punishment provided under this Act for such failure or default.

For Nidhi Companies shall apply, with the modification that the filing fees in respect of every return of allotment under sub-section (9) of section 42 shall be calculated at the rate of one rupee for every one hundred rupees or parts thereof on the face value of the shares included in the return but shall not exceed the amount of normal filing fee payable, vide notification G.S.R 465(E). To view the notification,Click Here
Refer rule 12, 13 and Table annexed to the Companies (Registration Offices and Fees) Rules, 2014. To view the rule,Click Here
Substituted vide Companies (Amendment) Act, 2017 dated 03.01.2018, Effective from 7th May,2018
To view commencement notification,Click Here
To view the notification of Companies Amendment Act,2017 Click Here
  1. Notified vide Commencement Notification S.O. 147(E). dated 11.01.2022 for Section 56 of Companies (Amendment) Act, 2020 w.e.f. 01.07.2022. To view the commencement notification, Click Here.
  2. Substituted vide Companies (Amendment) Act, 2017 dated 03.01.2018 not yet notified. To view the notification,Click Here
  1. Commencement Notification S.O. 148(E). dated 11.01.2022 for Section 80 of Companies (Amendment) Act, 2020 w.e.f. 01.07.2022. To view the commencement notification, Click Here.
  2. Substituted vide Companies (Amendment) Act, 2020 dated 28.09.2020, yet to be notified. To view the notification Click Here
  1. Notified vide Commencement Notification S.O. 147(E). dated 11.01.2022 for Section 56 of Companies (Amendment) Act, 2020 w.e.f. 01.07.2022. To view the commencement notification, Click Here.
  2. Substituted vide Companies (Amendment) Act, 2017 dated 03.01.2018 not yet notified. To view the notification,Click Here
Refer rule 12, 13 and Table annexed to the Companies (Registration Offices and Fees) Rules, 2014. To view the rule,Click Here
Substituted vide Companies (Amendment) Act, 2017 dated 03.01.2018, Effective from 7th May,2018.
To view commencement notification,Click Here
To view the notification of Companies Amendment Act,2017 Click Here
2(59) Officer includes any director, manager or key managerial personnel or any person in accordance with whose directions or instructions the Board of Directors or any one or more of the directors is or are accustomed to act

24.1.12- Companies (Registration Offices and Fees) Rules, 2014

12. Fees:-

(1) The documents required to be submitted, filed, registered or recorded or any fact or information required or authorised to be registered under the Act shall be submitted, filed, registered or recorded on payment of the fee or on payment of such additional fees as applicable, as mentioned in Table annexed to these rules.

(2) For the purpose of filing the documents or applications for which no e-form is prescribed under the various rules prescribed under the Act,the document or application shall be filed through  or along with fees as applicable and in case a single form is prescribed for multiple purpose, the fee shall be paid for each of the purposes contained in the single form.

(3) For the purpose of filing information to sub-clause(60) of section 2 of the Act, such information shall be filled in along with fee as applicable.

Annexure

Table of Fees (pursuant to rule 12 of the Companies (Registration of Offices and Fees) Rules, 2014)

I. Fee for filings etc. under section 403 of the Companies Act, 2013

Table of fees for the documents required to be submitted, filed, registered or recorded or for any fact or information required or authorized to be registered under the Act, shall be submitted filed, registered or recorded within the time specified in the relevant provision on payment of fee as prescribed hereunder :-

 

(I) In respect of a company having a share capital :Other than OPCs
and Small
Companies (in
rupees)
OPC and Small
Companies (in
rupees)
1. (a) For registration of OPC and small companies whose nominal share capital is less than or equal to Rs.10,00,000.----
(b) For registration of OPC and small companies whose nominal share capital exceed Rs. 10,00,000, , the fee of Rs. 2000 with the following additional fees regulated according to the amount of nominal capital: For every Rs.10,000 of nominal share capital or part of Rs.10,000 after the first Rs.10,00,000 and up to Rs. 50,00,000.--200
2. (a) For registration of a company (other than OPC and small companies) whose nominal share capital is less than or equal to Rs. 10,00,000 at the time of incorporation.----
(b) For registration of a company (other than OPC and small companies) whose nominal share capital exceed Rs. 10,00,000, the fee of Rs.36,000 with the following additional fees regulated according to the amount of nominal capital :----
(i) for every Rs. 10,000 of nominal share capital or part of Rs 10,000 after the first Rs. 10,00,000 upto Rs. 50,00,000.300--
(ii) for every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 50,00,000 upto Rs. one crore.100--
iii) for every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 1 crore.75--
Provided further that where the additional fees, regulated according to the amount of the nominal capital of a company, exceed a sum of rupees two crore and fifty lakh, the total amount of additional fees payable for the registration of such company shall not, in any case, exceed rupees two crore and fifty lakhs.
3. For filing a notice of any increase in the nominal share capital of a company, the difference between the fees payable on the increased share capital on the date of filing the notice for the registration of a company and the fees payable on existing authorized capital, at the rates prevailing on the date of filing the notice:
(a) For OPC and small companies whose nominal share capital does not exceed Rs. 10,00,000.--2000
(b) For OPC and small companies, for every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 10,00,000 and upto Rs. 50,00,000.--200
Other than OPC and small companies
(c) For increase in nominal capital of a company whose nominal share capital does not exceed Rs. 1,00,000.
5000--
(d) For increase in nominal capital of a company whose nominal share capital exceed Rs. 1,00,000, the above fee of Rs. 5,000 with the following additional fees regulated according to the amount of nominal capital :
(i) for every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 1,00,000 upto Rs. 5,00,000.400--
(ii) for every Rs. 10,000 of nominal share capital or part of Rs 10,000 after the first Rs. 5,00,000 upto Rs. 50,00,000.300--
(iii) for every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 50,00,000 upto Rs. one crore. 100--
(iv) for every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 1 crore.75--
Provided further that where the additional fees, regulated according to the amount of the nominal capital of a company, exceed a sum of rupees two crore and fifty lakh, the total amount of additional fees payable for the registration of such company shall not, in any case, exceed rupees two crore and fifty lakhs.
4. For registration of any existing company, except such companies as are by this Act exempted from payment of fees in respect of registration under this Act, the same fee is charged for registering a new company.
5. For submitting, filing, registering or recording any document by this Act required or authorised to be submitted, filed, registered or recorded:
(a) in respect of a company having a nominal share capital of less than Rs. 1,00,000. 200
(b) in respect of a company having a nominal share capital of Rs. 1,00,000 or more but less than Rs.5,00,000.300
(c) in respect of a company having a nominal share capital of Rs. 5,00,000 or more but less than Rs.25,00,000.400
(d) in respect of a company having a nominal share capital of Rs. 25,00,000 or more but less than Rs. 1 crore or more. 500
(e) in respect of a company having a nominal share capital of Rs. 1 crore or more.
Provided that in case of companies to be incorporated with effect from 26.01.2018 with a nominal capital which does not exceed rupees ten lakhs fee shall not be payable.
600
6. For making a record of or registering any fact by this Act required or authorised to be recorded or registered by the Registrar:
(a) in respect of a company having a nominal share capital of less than Rs. 1,00,000. 200
(b) in respect of a company having a nominal share capital of Rs. 1,00,000 or more but less than Rs.5,00,000.300
(c) in respect of a company having a nominal share capital of Rs. 5,00,000 or more but less than
Rs.25,00,000.
400
(d) in respect of a company having a nominal share capital of Rs. 25,00,000 or more but less than Rs. 1 crore or more. 500
(e) in respect of a company having a nominal share capital of Rs. 1 crore or more. 600
(II) In respect of a company not having a share capital :
7. For registration of a company whose number of members as stated in the articles of association, does not exceed 20. --
8. For registration of a company whose number of members as stated in the articles of association, exceeds 20 but does not exceed 200.5000
9. For registration of a company whose number of members as stated in the articles of association, exceeds 200 but is not stated to be unlimited, the above fee of Rs.5,000 with an additional Rs. 10 for every member after first 200.
10. For registration of a company in which the number of members is stated in the articles of association to be unlimited. 10000
11. For registration of any increase in the number of members made after the registration of the company, the same fees as would have been payable in respect of such increase, if such increase had been stated in the articles of association at the time of registration :
Provided that no company shall be liable to pay on the whole a greater fee than Rs. 10,000 in respect of its number of members, taking into account the fee paid on the first registration of the company.
12. For registration of any existing company except such companies as are by this Act exempted from payment of fees in respect of registration under this Act, the same fee as is charged for registering a new company.
13. For filing or registering any document by this Act required or authorized to be filed or registered with the Registrar.
Provided that in case of companies to be incorporated with effect from 26.01.2018 whose number of members as stated in the articles of association, does not exceed 20, fee shall not be payable.
200
14. For making a record of or registering any fact by this Act required or authorised to be recorded or registered by the Registrar.]200
(I) In respect of a company having a share capital :Other than OPCs and Small Companies*OPC and Small Companies
1. (a) For OPC and small companies whose nominal share capital does not exceeds Rs. 10,00,000.----2000
(b)For every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 10,00,000 and upto Rs. 50,00,000 ----200
(c) For registration of a company whose nominal share capital does not exceeds Rs. 1,00,000.5000---
2. For registration of a company whose nominal share capital exceeds Rs. 1,00,000, the above fee of Rs. 5,000 with the following additional fees regulated according to the amount of nominal capital :
(a) for every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 1,00,000 upto Rs. 5,00,000
400---
(b) for every Rs. 10,000 of nominal share capital or part of Rs 10,000 after the first Rs. 5,00,000 upto Rs. 50,00,000 300---
(c) for every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 50,00,000 upto Rs. one crore 100---
(d) for every Rs. 10,000 of nominal share capital or part of Rs.10,000 after the first Rs. 1 crore.
Provided that where the additional fees, regulated according to the amount of the nominal capital of a company, exceeds a sum of rupees two crore and fifty lakh, the total amount of additional fees payable for the registration of such company shall not, in any case, exceed rupees two crore and fifty lakhs.
75---
3. For filing a notice of any increase in the nominal share capital of a company, the difference between the fees payable on the increased share capital on the date of filing the notice for the registration of a company and the fees payable on existing authorized capital, at the rates prevailing on the date of filing the notice.
4. For registration of any existing company, except such companies as are by this Act exempted from payment of fees in respect of registration under this Act, the same fee is charged for registering a new company.
5. For submitting, filing, registering or recording any document by this Act required or authorised to be submitted, filed, registered or recorded
(a) in respect of a company having a nominal share capital of up to 1,00,000.
200---
(b) in respect of a company having a nominal share capital of Rs. 1,00,000 or more but less than Rs.5,00,000. 300---
(c) in respect of a company having a nominal share capital of
Rs. 5,00,000 or more but less than Rs. 25,00,000
400---
(d) in respect of a company having a nominal share capital of Rs.25,00,000 or more but less than Rs. 1 crore or more. 500---
(e) in respect of a company having a nominal share capital of Rs. 1 crore or more. 600---
6. For making a record of or registering any fact by this Act required or authorised to be recorded or registered by the Registrar -
(a) in respect of a company having a nominal share capital of up to 1,00,000.
200---
(b) in respect of a company having a nominal share capital of Rs. 1,00,000 or more but less than Rs.5,00,000. 300---
(c) in respect of a company having a nominal share capital of Rs. 5,00,000 or more but less than Rs. 25,00,000400---
(d) in respect of a company having a nominal share capital of Rs. 25,00,000 or more but less than Rs. 1 crore or more.500---
(e) in respect of a company having a nominal share capital of Rs. 1 crore or more.600---
(II) In respect of a company not having a share capital :
7. For registration of a company whose number of members as stated in the articles of association, does not exceed 202000
8. For registration of a company whose number of members as stated in the articles of association, exceeds 20 but does not exceed 200
9.For registration of a company whose number of members as stated in the articles of association, exceeds 200 but is not stated to be unlimited, the above fee of Rs.5,000 with an additional Rs. 10 for every member after first 200.
5000
10. For registration of a company in which the number of members is stated in the articles of association to be unlimited.
11. For registration of any increase in the number of members made after the registration of the company, the same fees as would have been payable in respect of such increase, if such increase had been stated in the articles of association at the time of registration Provided that no company shall be liable to pay on the whole a greater fee than Rs. 10,000 in respect of its number of members, taking into account the fee paid on the first registration of the company.
12. For registration of any existing company except such companies as are by this Act exempted from payment of fees in respect of registration under this Act, the same fee as is charged for registering a new company.
10000
13. For filing or registering any document by this Act required or authorized to be filed or registered with the Registrar.200
14. For making a record of or registering any fact by this Act required or authorized to be recorded or registered by the Registrar.200

The above table prescribed for small companies (as defined under section 2(85) of the Act) and one person companies defined under Rule related to Chapter II read with section 2(62) of the Act shall be applicable provided the said company shall remain as said class of company for a period not less than one year from its incorporation.

(1) The above table prescribed for small companies (as defined under section 2(85) of the Act) and one person companies defined under Rule related to Chapter II r/w 2(62) of the Act shall be applicable provided the said company shall remain as said class of company for a period not less than one year from its incorporation.

The above table of fee shall be applicable for any such intimation to be furnished to the Registrar or any other officer or authority under section 159 of the Act, filing of notice of appointment of auditors or Secretarial Auditor or Cost Auditor.

(2) The above table of fee shall be applicable for any such intimation to be furnished to the Registrar or any other officer or authority under section 159 of the Act, filing of notice of appointment of auditors or Secretarial Auditor or Cost Auditor.

The above table of fee and calculation of fee as applicable for increase in authorised capital shall be applicable for revised capital in accordance with sub-section (11) of 233 of the Act, (after setting off fee paid by the transferor company on its authorised capital prior to its merger or amalgamation with the transferee company).

(3) The above table of fee and calculation of fee as applicable for increase in authorised capital shall be applicable for revised capital in accordance with sub-section (11) of 233 of the Act, (after setting off fee paid by the transferor company on its authorised capital prior to its merger or amalgamation with the transferee company).

The above table of fee shall be applicable for filing revised financial statement or board report under section 130 and 131 of the Act.

(4) The above table of fee shall be applicable for filing revised financial statement or board report under section 130 and 131 of the Act.

Following Table of additional fee and higher additional fee (in certain cases) shall be applicable for delay in filing of forms other than for increase in Nominal share capital or forms under section 92/137 of the Act or forms for filing charges.

TABLE

Sl. No.Period of delaysAdditional fee as a multiple of normal feesHigher additional fee as a
multiple of normal fees (for
certain cases)
(1)(2)(3)(4)
1.Upto 15 days (sections 139 and 157)One time of normal fees
2.More than 15 days and upto 30 days (Section 139 and 157) and upto 30 days in remaining forms.2 times of normal filing fees3 times of normal filing fees
3.More than 30 days and
upto 60 days
4 times of normal filing fees6 times of normal filing fees
4.More than 60 days and
upto 90 days
6 times of normal filing fees9 times of normal filing fees
5.More than 90 days and
upto 180 days
10 times of normal filing
fees
15 times of normal filing fees
6.Beyond 180 days12 times of normal filing
fees
18 times of normal filing fees

Note 1: Higher additional fees shall be payable, if there is a delay in filing e-form INC-22, or e-form PAS-3, as the case may be, on two or more occasions, within a period of three hundred and sixty five days from the date of filing of the last such belated e-form for which additional fee or higher additional fee, as the case may be, was payable.

Note 2: Wherever higher additional fee is payable, additional fee shall not be charged.

Note 3: E-form INC-22, or e-form PAS-3, as the case may be, filed prior to the commencement of the Companies (Registration Offices and Fees) Amendment Rules, 2022 shall not be reckoned for the purposes of determining higher additional fee.

Following Table of additional fee shall be applicable for delay in filing of forms other than for increase in Nominal Share capital or forms under section 92/ 137 of the Act.

Sl. No.Period of delaysForms excluding charge documents (Substituted vide the Companies (Registration Offices and Fees) Third Amendment Rules, 2019 dated 30.04.2019) Forms including charge documents
01upto 15 days (sections 139 and
157)
One time
02More than 15 days and upto 30
days (Sections 139 and 157) and
upto 30 days in remaining forms.
2 times of normal filing fees
03More than 30 days and upto 60
days
4 times of normal filing fees
04More than 60 days and upto 90
days
6 times of normal filing fees
05More than 90 days and upto 180
days
10 times of normal filing fees
06Beyond 180 days 12 times of normal filing fees

Note- The belated filing of documents/forms (including increasing in nominal capital and delay caused thereon) which were due to be filed whether in Companies Act, 1956 Act or the Companies Act,2013 Act i.e due for filing prior to notification of these fee rules , the fee payable at the time of actual filing shall be applicable.

B. Following table of additional fees shall be applicable for delays in filing of the forms other than for increase in Nominal Share Capital

Sl NoPeriod of delaysForms including charge documents
01up to 15 days (sections 93,139 and 157)One time
02More than 15 days and up to 30 days (Sections 93, 139 and 157) and up to 30 days in remaining forms2 times of normal filing fees
03More than 30 days and up to 60 days4 times of normal filing fees
04More than 60 days and up to 90 days6 times of normal filing fees
05More than 90 days and up to 180 days10 times of normal filing fees
06More than 180 days and up to 270 days12 times of normal filing fees

Note;- (1)The additional fee shall also applicable to revised financial statement or board’s report under sections 130 and 131 of the Act and secretarial audit report filed by the company secretary in practice under section 204 of the Act.

(2) The belated filing of documents/forms (including increasing in nominal capital and delay caused thereon) which were due to be filed whether in Companies Act, 1956 Act or the Companies Act, 2013 Act i.e due for filing prior to notification of these fee rules , the fee applicable at the time of actual filing shall be applicable. (3) Delay beyond 270 days, the second proviso to sub-section (1) of section 403 of the Act may be referred.

C. For increase in authorised capital, the additional fees shall be applicable at the following rates:-

Delay upto 6 monthsDelay beyond 6 months
slab2.5 % per month on the fees payable under para I.3 or II.12 of Table A above as the case may be.3% per month on the fees payable under para I.3 or II.12 of Table A above as the case may be.

(1) The above fee table shall also be applicable for delay in filing application with Registrar under sub-section (11) of section 233 of the Act.

For Forms under section 92 or 137:- (i) In case the period within which a document required to be submitted under section 92 or \37 of the Act expires after 30/06/2018, the additional fee mentioned in Table shall be payable –

Sl. No.Period of delayAdditional fee payable fin Rs.')
01Delay beyond period provided
under Section 92(4) of the Act
One Hundred per day
02Delay beyond period provided
under Section 137 (1) of the Act
One Hundred per day

(ii) In all other cases where the belated annual returns or balance sheet/financial statement which were due to be filed whether in the companies Act, 1956 or the companies Act, 2013 the following additional fee mentioned in Table shall be payable:-

Sl. No.
Period of delayAdditional fee payable (in Rs.) upto
30/06/2018
plus Rs. 100 per
day with effect
from
1/07 /2018
1upto 30 days 2 times of normal filing
fees
2More than 30 days
and upto 60 days
4 times of normal filing
fees
3More than 60 days
and upto 90 days
6 times of normal filing
fees
4More than 90 days
and upto 180 days
10 times of normal filing
fees
5Beyond 180 days 12 times of normal filing
fees

Note:(1)The additional fee shall also be applicable to revised financial statement or board’s report under section 130 and 131 of the Act and secretarial audit report filed by the company secretary in practice under section 204 of the Act.

(2) The belated filing of documents/forms (including increasing in nominal capital and delay caused thereon) which were due to be filed whether in Companies Act, 1956 Act or the Companies Act, 2013 Act i.e due for filing prior to notification of these fee rules, the fee payable at the time of actual filing shall be applicable.

 

(a) charges created or modified before the 2nd November, 2018, and allowed to be filed within a period of three hundred days of such creation or six months from the 2nd November, 2018, as the case may be, the following additional fees shall be payable:-

Sl.No.Period of delayAdditional Fee applicable
1.Up to 30 days2 times of normal fees
2.More than 30 days and up to 60 days4 times of normal fees
3.More than 60 days and up to 90 days6 times of normal fees
4.More than 90 days and up to 180 days10 times of normal fees
5.More than 180 days12 times of normal fees

(b) For the charges created or modified on or after the 2nd November, 2018:-

(A) The following additional fees or advalorem fees, as the case may be, shall be payable up to 31st July, 2019, by all companies:-

Sl.No.Period of delayAdditional/Advalorem Fees applicable
1.Up to 30 days2 times of normal fees
2.More than 30 days and up to 60 days4 times of normal fees
3.More than 60 days and up to 90 days6 times of normal fees

(B) the following additional fees or advalorem fees as the case may be, shall be payable with effect from 1st August, 2019:-

Sl.No.Period of delaySmall Companies and One Person CompanyOther than Small Companies and One Person Company
1.Up to 30 days3 times of normal fees6 times of normal fees
2.More than 30 days and up to 90 days3 times of normal fees plus an ad valorem fee of 0.025 per cent. of the amount secured by the charge, subject to the maximum of one lakh rupees.6 times of normal fees, plus an ad valorem fee of 0.05 per cent. of the amount secured by the charge, subject to the maximum of five lakh rupees.

II. FEE ON APPLICATIONS (including Appeal) made to Central Government under sub-section (2) of Section 459 of the Companies Act, 2013.

1For Application madeOther than OPCs and Small CompaniesOPC and Small
Companies
(i)By a company having an authorized share capital of:
(a) Upto Rs.25,00,000

2,000

1,000
b) More than Rs.25,00,000 and upto Rs.50,00,0005,0002,500
c) More than 50,00,000 and upto Rs. 5,00,00,00010,000---
d) More than Rs. 5,00,00,000 and upto Rs. 10 crores15,000---
e) More than Rs. 10 crores20,000---
(ii)By a company limited by guarantee but not having a
share capital
2,000---
(iii)By an Association or proposed company for issue of license under section 8 of the Act2,000---
(iv)By a company having a valid license issued under section 8 of the Act2,000---
(v)By a foreign company5,000---
(vi)Application for allotment of Director Identification Number (DIN) under section 153 of the Act500500 [inserted vide Companies (Registration Offices and Fees)
Second Amendment Rules, 2016. dated 07/11/2016]
(vii)[inserted vide Companies (Registration Offices and Fees)
Second Amendment Rules, 2016. dated 07/11/2016]
For surrender of Director Identification Number under rule 11(f) of the Companies (Appointment and Qualification of Directors) Rules 201410001000

(1) Every application to the Registrar of Companies filed by any person for reservation of name under sub-section (4) of section 4 of the Companies Act, 2013 shall be accompanied with the fee of Rs. 1,000/-.

(2) For every application made to Regional Director (including appeal) or Registrar of Companies (except specifically stated elsewhere), Table of fees as above shall be applicable. Note: The separate fee schedule shall be prescribed under subsection (2) of section 459 of the Act for applications to be filed before Tribunal.

III. Annual Fee payable by a dormant company under sub-section (5) of section 455 of the Companies Act, 2013.

1For Application madeOther than OPCs and Small CompaniesOPC and Small Companies
(i)By a company having an authorized share capital of
(a) Upto Rs.25,00,000
20001000
(b) More than Rs.25,00,000 and upto Rs.50,00,00050002500
(c) More than 50,00,000 and upto Rs.5,00,00,00010,000---
d) More than Rs. 5,00,00,000 and upto Rs. 10 crores15,000---
e) More than Rs. 10 crores20,000---
(ii)By a company limited by guarantee but not having a share capital2,000---

IV. Fee for Inspection and providing certified copies of documents kept by the Registrar under section 399 of the Act.

(i) Under clause (a) of sub-section (1) of section 399 of the Act – Rs.100/-

(ii) Under clause (b) of sub-section (1) of section 399 of the Act

(a) For copy of Certificate of Incorporation – Rs.100/-

(b) For copy or extract of other documents including hard copy of such document on computer readable media – Rs.25 per page.

V. Fee for registration of documents under section 385 of the Act.

Rs.6000/- for each document.

VI. Fees for Removal of Names of Companies from the Registrar of Companies under section 248 (2) of the Act.

Rs.5000/-

i) Fee payable till the 30th April of every financial year in respect of e-form DIR-3 KYC as at the 31st March of immediate previous year.----
ii) Fee payable (in delayed case).Rs.5000

Note:

For the current financial (2018-2019), no fee shall be chargeable till , the 31 st August, 2018 and fee of Rs.5000 shall be payable on or after the 1st September, 2018

(i) Subject to serial number (iii) below, fee payable till the 30th September of every financial year in respect of e-form DIR-3 KYC or DIR-3 KYC-WEB through web service, as the case may be, for the immediate previous financial year.------
(ii) Fee payable (in delayed case).Rs.5000
(iii) Fee payable if the individual failed to file e-form DIR-3 KYC or DIR-3 KYC-WEB through web service,as the case may be, for the immediate previous financial year (in delayed case).Rs.5000
(i) Fee payable till 15.06.2019 on e -form ACTIVE (Substituted vide the Companies (Registration Offices and Fees) Second Amendment Rules, 2019 dated 25.04.2019)

Note: For the financial year ended on 31st March, 2019, no fee shall be payable in
respect of e-form DIR-3 KYC or DIR-3 KYC-WEB through web service till 14th
October, 2019. ( Inserted vide the Companies (Registration Offices and Fees) Fifth Amendment Rules, 2019 dated 30.09.2019.)
---- (Substituted vide the Companies (Registration Offices and Fees) Second Amendment Rules, 2019 dated 25.04.2019)
(ii) Fee payable (in delayed case). (Substituted vide the Companies (Registration Offices and Fees) Second Amendment Rules, 2019 dated 25.04.2019)Rs.10,000 (Substituted vide the Companies (Registration Offices and Fees) Second Amendment Rules, 2019 dated 25.04.2019)

 

(i) Fee payable till 25.04.2019 on e - form ACTIVE----
(ii) Fee payable (in delayed case).Rs. 10,000

INSTRUCTIONS

1.Payment of fees – Except as otherwise provided elsewhere, the table of fees annexed to the Companies (Registration Offices and Fees), Rules 2014, shall be payable in the following head. (1) fees payable to the Registrar in pursuance of the Act or any rule or regulation made or notification issued thereunder shall be paid to the Registrar on any authorized bank by the Ministry of Corporate Affairs and acting as the agent of the Reserve Bank of India for credit under the following head, namely : –

Major HeadAlphanumeric code descriptionAccount CodeSerial CodeSource category
check digit
1475Other general Economic service Regulation of joint stock companies14750010514750006113
(a) Registration fees1475001059914750032114
(b) Filing fees1475001059814750033117
(c) inspection and copying fee1475001059714750034112
(d) other fees1475001059614750035119

(2) Where application is filed through electronic media or through any other computer readable media, the user may choose any one of the following payment options namely, (i) Credit Card; or (ii) Internet Banking; or (iii) Remittance at the Bank Counter or (iv) any other mode as approved by the Central Government. The requisite fee as specified in Companies (Registration Offices and Fees), Rules 2014 shall be payable through any of the accredited branches of the following Banks.

(a) Punjab National Bank

(b) State Bank of India

(c) Indian Bank

(d) ICICI Bank

(e) HDFC Bank

(f) Union Bank of India

(3) The fees payable to the Registrars may be paid bank drafts payable at drawn on banks, located at the same city or town as the office of the Registrar :

(4) Where a fee payable to the Registrar is paid through bank drafts as, aforesaid it shall not be deemed to have been paid unless and until the relevant drafts are cashed and the amount credited.

To view the return,Click Here
  1. The Form GNL-2 is revised vide MCA Notification dated 20.01.2023. To view the Notification, Click here. To view the revised Return, Click here.
  2. The Form GNL-2 is modified to enable filings under the Insolvency and Bankruptcy Code, 2016 vide the Companies (Registration Offices and Fees) Second Amendment Rules, 2020 dated 12.03.2020. To view the Notification, Click Here.
  3. Form GNL-2 is amended vide Companies (Registration Office and Fees) Amendment Rules, 2020 notification dated 18.02.2020. To view the notification and amended return, Click Here.
  4. To view the older return,Click Here.
  1. The Form GNL-3 is revised vide MCA Notification dated 20.01.2023. To view the Notification, Click here. To view the revised Return, Click here.
  2. To view the return,Click Here
Substituted vide the Companies (Registration Offices and Fees) Amendment Rules, 2018 dated 20.01.2018 to be effective from 26.01.2018. To view the Notification, Click Here
Substituted vide the Companies (Registration Offices and Fees) Amendment Rules, 2018 dated 20.01.2018 to be effective from 26.01.2018. To view the Notification, Click Here
Substituted vide the Companies (Registration Offices and Fees) Amendment Rules, 2018 dated 20.01.2018 to be effective from 26.01.2018. To view the Notification, Click Here
Substituted vide the Companies (Registration Offices and Fees) Amendment Rules, 2018 dated 20.01.2018 to be effective from 26.01.2018. To view the Notification, Click Here
Substituted vide the Companies (Registration Offices and Fees) Amendment Rules, 2018 dated 20.01.2018 to be effective from 26.01.2018. To view the Notification, Click Here
Substituted vide the Companies (Registration Offices and Fees) Amendment Rules, 2022 dated 11.01.2022 w.e.f.,01.07.2022. To view the notification, Click Here.
Substituted vide companies (Registration offices and Fees) Second Amendment Rules, 2018 dated 07.05.2018 . To view the notification, Click Here
Inserted vide companies (Registration offices and Fees) Second Amendment Rules, 2018 dated 07.05.2018 . To view the notification, Click Here
Inserted vide the Companies (Registration Offices and Fees) Third Amendment Rules, 2019 dated 30.04.2019. To view the Notification, Click Here.
Inserted vide the Companies (Registration Offices and Fees) Third Amendment Rules, 2018 dated 5.07.2018 w.e.f., 10.07.2018. To view the Notification, Click Here
Substituted vide companies (Registration Offices and Fees ) Fifth Amendment Rules, 2018 dated 20.09.2018. To view the notification,Click Here
Substituted vide the Companies (Registration Offices and Fees) Fourth Amendment Rules, 2018 dated 21.08.2018. To view the Notification, Click Here
Substituted vide Companies (Registration Offices and Fees) Fourth Amendment Rules, 2019 dated 25th July,2019. To view the notification Click Here
Inserted vide the companies (Registration offices and Fees) Amendment Rules, 2019 dated 21.02.2019 w.e.f., 25.02.2019. To view the Notification, Click Here.

24.1.13- Companies (Registration Offices and Fees) Rules,2014

13.Mode of Payment.-

The fees, charges or other sums payable for filing any application, form, return or any other document in pursuance of the Act or any rule made thereunder shall be paid by means of credit card; or internet banking; or remittance at the counter of the authorised banks or any other mode as approved by the Central Government.


Commencement Notification dated 07/05/2018


Commencement Notification S.O. 147(E). dated 11.01.2022 for Section 56 of Companies (Amendment) Act, 2020 w.e.f. 01.07.2022


Commencement Notification S.O. 148(E). dated 11.01.2022 for Section 80 of Companies (Amendment) Act, 2017 w.e.f. 01.07.2022


Companies (Amendment) Act, 2020 dated 28.09.2020


Companies (Registration Offices and Fees) Amendment Rules, 2020 dated 18.02.2020


Companies (Registration Offices and Fees) Amendment Rules, 2022 dated 11.01.2022 w.e.f. 01.07.2022


Companies (Registration offices and Fees) Second Amendment Rules, 2018 dated 07/05/2018


Companies (Registration Offices and Fees) Second Amendment Rules, 2020 dated 12.03.2020


Companies (Registration offices and fees) Second Amendment Rules,2016 [GSR 1049(E)] dated 07/11/2016


Enforcement Notification S.O. 902(E) dated 26/03/2014


Exemption to Nidhi Companies [G.S.R 465(E)] dated 05/06/2015


The Companies (Amendment) Act, 2017 (Effective from 03.01.2018)


The Companies (Registration Offices and Fees) Amendment Rules, 2018 dated 20.01.2018 [effective from 26.01.2018]


Form GNL-2 amended wef 19-02-2020


Form No. GNL 2 Form for submission of documents with the Registrar


Form No. GNL 3 Particulars of person(s) or Key Managerial personnel charged or specified for the purpose of sub clause (iii) or (iv) of clause 60 of section 2


FORM NO. GNL-1 Form for filing an application with Registrar of Companies


CAIRR PLUS on Google Playsecretarial automation?Subscribe for Updates