Sandeep Ahuja & Co.

Established in the year 1986, we are a leading chartered accountancy firm based in Delhi & NCR rendering comprehensive professional services which include statutory audit, internal audit, direct tax, transfer pricing, GST, bank audit, propriety audit, cost accounting, internal financial controls and risk advisory.

Tuesday, April 15, 2014

Fees to be Paid to Registrar of Companies

A summary of the various fees to be paid to the ROC for filing of documents or information required to be submitted and registered under the Companies Act, 2013 is given as under.

1. Fees for Filing u/s 403 of the Companies Act, 2013

1.1 In respect of a company having share capital (NSC: Nominal Share Capital)

Particulars
Other than OPCs and Small Cos.
OPC and Small Company
For OPC and small companies whose NSC < Rs. 10 lakhs
-
2000
For every increase of Rs 10000 NSC or its part after Rs. 10 lakhs upto Rs. 50 lakhs
-
200
For registration of a company Whose NSC < Rs.1 lakh
5000
-
For registration of a company whose NSC > Rs. 1 lakh: Rs. 5000 + for every increase of Rs 10000 NSC or its part, as follows
After Rs. 1 lakh upto Rs. 5 lakhs
400
-
After Rs. 5 lakhs upto Rs. 50 lakhs
300
150
After Rs. 50 lakhs upto Rs.1 crore
100
-
After Rs.1 crore

Maximum limit of additional fees would be Rs. 2.50 crore
75
-
For filing a notice of any increase NSC 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 of notice.
The fees for registration of any existing company is  the same fee as charged for registering a new company Except such companies are exempted from payment of fees for registration under this Act.
For submitting, filing, registering or recording any document by this Act and for making a record of or registering any fact by this Act in respect of a company having
A NSC of upto Rs.1 lakh
200
-
A NSC of Rs. 1 Lakh or more but < Rs.5 Lakhs
300
-
A NSC of Rs. 5 lakhs or more but < Rs.25 lakhs
400
-
A NSC of Rs 25 Lakhs or more but < Rs 1Crore or more
500
-
A NSC of Rs 1 crore or more
600
-



1.2 In respect of a company not having share capital

Particulars
Other than OPCs and Small Cos.
OPC and Small Company
For registration of a company whose number of members as stated in the articles of association
does not exceed 20
2000
Exceeds 20 but does not exceed 200
5000
Exceeds 200 but is not stated to be unlimited, Rs 5000+Rs. 10 for every member after first 200
5000 + Rs. 10 for every member after first 200
Is unlimited
10000
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:
Maximum fees is Rs 10000, taking into account the fee paid on the first registration of the company.
The fees for registration of any existing company is  the same fee as charged for registering a new company, except such companies are exempted from payment of fees for registration under this Act.
For filing or registering any document by this Act and for making a record of or registering any fact by this Act
200
-

(1) For the applicability of the above table one Person Company and small company shall remain as said class of company for a period of at least one year from its incorporation.
(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, filing of notice of appointment of auditors or Secretarial Auditor or Cost Auditor.
(3) The above table of fee and calculation of fee as applicable for increase in authorized capital shall be applicable for revised capital, (after setting off fee paid by the transferor company on its authorized capital prior to its merger or amalgamation with the transferee company).
(4) The above table of fee shall be applicable for filing revised financial statement or board report.

2. Table of Additional fees which shall be applicable for delays in filing of the forms other than for increase in Nominal Share Capital

Period of Delays
Forms including charge documents
Up to 15 days (sections 93, 139 and 157)

One time

More than 15 days and upto 30 days (Sections 93, 139 and 157) and upto 30 days in remaining forms.

2 times of normal filing fees

More than 30 days and upto 60 days

4 times of normal filing fees

More than 60 days and upto 90 days

6 times of normal filing fees

More than 90 days and upto 180 days

10 times of normal filing fees

More than 180 days and upto 270 days

12 times of normal filing fees


(1)The additional fee shall also applicable to revised financial statement or board’s report and secretarial audit report filed by the company secretary in practice
(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 or 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 of section 403(1) of the Act may be referred.

3. Table of Rates of Additional fees which shall be applicable for Increase in Authorized capital

Delay upto 6 months
Delay beyond 6 months
2.5 % per month on the fees payable under Para I.3 or II.12 of FEE STRUCTURE TABLE above as the case may be.
3% per month on the fees payable under Para I.3 or II.12 of FEE STRUCTURE TABLE 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 233 of the Act.

4. 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 Cos.
OPC and Small Companies

(i)

By a company having an authorized share capital of:
a) Upto Rs. 25 lakhs
b) Rs.25 lakhs to Rs.50 lakhs
c) Rs. 50 lakhs to Rs. 5 crore
d) Rs. 5 crore to Rs. 10 crore
e) More than Rs. 10 crore


2000
5000
10000
15000
2000


1000
2500
---
---
---


(ii)

By a company limited by guarantee but not having a share capital
2000
---
(iii)
       By an Association or proposed company for issue of license under section 8 of the Act

2000
---
(iv)

By a company having a valid license issued under section 8 of the Act

2000
---
(v)
By a foreign company
5000
---
(vi)
Application for allotment of Director Identification Number (DIN) under section 153 of the Act
500
---

(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.

The separate fee schedule shall be prescribed under sub-section (2) of section 459 of the Act for applications to be filed before Tribunal.

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

For Application made
Other than OPCs and Small Cos.
OPC and Small Companies
By a company having an authorized share capital of:
a) Upto Rs. 25 lakhs

b) More thanRs.25 lakhs and upto Rs.50 lakhs

c) More than 50 lakhs and upto Rs. 5 crore

d) More than Rs. 5 crore and upto Rs. 10 crore
e) More than Rs. 10 crore



2000

5000

10000

15000
20000



1000

2500

-

-
-
By a company limited by guarantee but not having a share capital
2000
-

6. Fee for Inspection and providing certified copies of documents kept by the Registrar

(i) Fee for inspection of documents is Rs.100/- [Section 399(1) (a)]

(ii) Fee for obtaining copy of Certificate of Incorporation is Rs. 100 and that for obtaining copy or extract of other documents including hard copy of such document on computer readable media is Rs.25 per page [Section 399(1) (b)]

7. Fee for registration of documents under section 385 of the Act: Rs.6000 for each document.

8. Fees for Removal of Names of Companies from the Registrar of Companies under section 248 (2) of the Act: Rs.5000/-


Contributed by Ms. Tanya Gagneja (Article Assistant)

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