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 :-
A. TABLE OF FEES TO BE PAID TO THE REGISTRAR
[(I) In respect of a company having a share capital : |
Other than OPCs and Small Companies |
*OPC and Small Companies |
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1. (a) For registration of OPC and small companies whose nominal share capital is less than or equal to Rs. 10,00,000. |
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(b) For registration of OPC and small companies whose nominal share capital exceeds Rs. 10,00,000, the fee of Rs 2000 with the following additional fees regulated according to the amount of nominal capital: |
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200 |
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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. |
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(b) For registration of a company (other than OPC and small companies) whose nominal share capital exceeds Rs. 10,00,000, the fee of Rs 36,000 with the following additional fees regulated according to the amount of nominal capital: |
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(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 |
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(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 |
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(iii) for every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 1 crore. |
75 |
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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. |
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(a) For OPC and small companies whose nominal share capital does not exceeds Rs. 10,00,000 |
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Rs.2000 |
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(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. |
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Rs.200 |
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(c) For increase in nominal capital of a company whose nomional share capital does not exceeds Rs 1,00,000. |
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Rs.5000 |
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(d) For increase in nominal capital of a company whose nominal share capital exceeds Rs 1,00,000,the above fees of Rs 5,000 with the following additional fees regulated according to the amount of nominal capital: |
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(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 |
Rs.400 |
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(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 |
Rs.300 |
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(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 1 crore. |
Rs.100 |
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(iv) for every Rs. 10,000 of nominal share capital 75 __ or part of Rs. 10,000 after the first Rs. 1 crore: |
Rs.75 |
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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. |
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5. For submitting, filing, registering or recording any document by this Act required or authorised to be submitted, filed, registered or recorded |
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(a) in respect of a company having a nominal share capital of upto 1,00,000. |
200 |
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(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 |
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(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 |
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(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 |
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(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 |
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6. For making a record of or registering any fact by this Act required or authorised to be recorded or registered by the Registrar - |
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(a) in respect of a company having a nominal share capital of upto 1,00,000. |
200 |
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(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 |
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(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 |
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(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 |
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(e) in respect of a company having a nominal share capital of Rs. 1 crore or more. |
600 |
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(II) In respect of a company not having a share capital : |
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7. For registration of a company whose number of members as stated in the articles of association, does not exceed 20 |
2000 |
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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 |
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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. |
200 |
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10. For registration of a company in which the number of members is stated in the articles of association to be unlimited. |
10000 |
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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. |
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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. |
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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 membersas stated in the articles of association,does not exceeds 20,fee shall not be payable. |
200 |
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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 |
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B. 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 delays | Forms including charge documents |
1 | upto 15 days (Section 139 and 157) | One time |
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 fees |
3 | More than 30 days and upto 60 days | 4 times of normal filing fees |
4 | More than 60 days and upto 90 days | 6 times of normal filing fees |
5 | More than 90 days and upto 180 days | 10 times of normal filing fees |
6 | Beyond 180 days | 12 times of normal filing fees |
C. For increase in authorised capital, the additional fees shall be applicable at the following rates:-
Delay upto 6 months | Delay beyond 6 months | |
slab | 2.5 % 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. |
The above fee table shall also be applicable for delay in filing application with Registrar under sub-section (11) of section 233of the Act.
D. "For Forms under section 92 or 137:- (i) In case the period within which a document required to be submitted under section 92 or \137 of the Act exprres after 30/06/2018, the additional fee mentioned in Table shall be payable -
Sl no | Period of delays | Additional fee payable (in Rs) |
01 | Delay beyond period provided under Section 92[4) ofthe Act | One Hundred per day |
02 | Delay beyond period provided under Section 737 (t) 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 delays | Forms including charge documents |
01 | upto 30 Days | 2 times of normal filing fees |
02 | More than 30 days and upto 60 days | 4 times of normal filing fees |
03 | More than 60 days and upto 90 days | 6 times of normal filing fees |
04 | More than 90 days and upto 180 davs | 10 times of normal filing fees |
05 | Beyond 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 ofthe 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"]
II. FEE ON APPLICATIONS (including Appeal) made to Central Government under sub-section (2) of Section 459 of the Companies Act, 2013.
1 | For Application made | Other than OPCs and Small Companies | OPC and Small Companies |
(i) | By a company having an authorized share capital of: a) Upto Rs. 25,00,000 b) More than Rs.25,00,000 and upto Rs.50,00,000 c) More than 50,00,000 and upto Rs. 5,00,00,000 d) More than Rs. 5,00,00,000 and upto Rs. 10 crores e) More than Rs. 10 crores |
2,000 5,000 10,000 15,000 20,000 |
1000 2500 --- --- --- |
(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 Act | 2,000 | --- |
(iv) | By a company having a valid license issued under section 8 of the Act | 2000 | --- |
(v) | By a foreign company | 5,000 | --- |
(vi) | Application for allotment of Director Identification Number (DIN) under section 153 of the Act | 500 | 500 |
(vii) | For surrender of Director Identification Number under rule 11(f) of the Companies (Appointment and Qualification of Directors) Rules 2014 |
1000 | 1000 |
(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 sub- section (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.
1 | For Application made | Other than OPCs and Small Companies | OPC and Small Companies |
(i) | By a company having an authorized share capital of: a) Upto Rs. 25,00,000 b) More than Rs.25,00,000 and upto Rs.50,00,000 c) More than 50,00,000 and upto Rs. 5,00,00,000 d) More than Rs. 5,00,00,000 and upto Rs. 10 crores e) More than Rs. 10 crores |
2,000 5,000 10,000 15,000 20,000 |
1000 2500 --- --- --- |
(ii) | By a company limited by guarantee but not having a share capital | 2,000 | --- |
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 385of 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.
VII. FEE FOR FILING e- Form DIR-3 KYC under rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014.
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. |
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ii) Fee payable (in delayed case). |
Rs.5000 |