⌖ Utility / Companies & LLP
ROC Fee Structure.
Incorporation, name reservation, alteration and additional fee structure under the 2013 Act.
As of
Companies (Incorporation) Rules, 2014 — current notifications
⌖ Context
Registration and incorporation fees under the Companies (Registration Offices and Fees) Rules, 2014. The Government of India waived the basic registration fee (Schedule I — Section 403) for OPCs and companies with authorised capital up to ₹15 lakh under SPICe+ (effective 18 March 2020). The fees below are payable in addition to professional charges, stamp duty (state-specific) and DSC issuance costs.
Name reservation — RUN / Part A of SPICe+
| Service | Fee (₹) |
|---|---|
| RUN (Reserve Unique Name) — one name proposal, one re-submission | 1,000 |
| Name reservation through Part A of SPICe+ at incorporation | 1,000 |
| Reservation of name for change of name (existing co.) | 1,000 |
| Reservation of name for foreign company — FORM FC-1 | 5,000 |
Incorporation — SPICe+ (INC-32) — nominal share capital
| Nominal share capital (₹) | Fee (₹) |
|---|---|
| Up to 15,00,000 (OPC and Pvt. Ltd. only) | Nil |
| 15,00,001 – 50,00,000 | Capital + 36,000 — see scale below |
| 50,00,001 – 1,00,00,000 | Capital + 1,56,000 — see scale below |
| Above 1,00,00,000 | Capital + 2,06,000 — see scale below |
Per-rupee scale: ₹400 for every ₹10,000 up to first 10L; ₹300 for next 40L; ₹100 for next 50L; ₹75 for next 9 Cr; ₹50 for remainder. Maximum capped under SPICe+. Companies without share capital — ₹2,000 per 1,000 members (max ₹20,000).
Increase in authorised capital — Form SH-7
| Increase in authorised capital (₹) | Fee (₹) |
|---|---|
| Up to 1,00,000 | 5,000 |
| 1,00,001 – 5,00,000 | Above 1L: ₹4,000 + ₹400 per ₹10,000 |
| 5,00,001 – 50,00,000 | Above 5L: ₹20,000 + ₹300 per ₹10,000 |
| 50,00,001 – 1,00,00,000 | Above 50L: ₹1,55,000 + ₹100 per ₹10,000 |
| Above 1,00,00,000 | Above 1Cr: ₹2,05,000 + ₹75 per ₹10,000 |
Other event-based fees
| Event | Fee (₹) |
|---|---|
| Change of name (INC-24) — application to Central Government | 1,000 |
| Conversion of public to private (RD application — INC-27) | 1,000 |
| Shifting of registered office — within state (INC-23) | 1,000 |
| Shifting of registered office — inter-state (INC-23) | 10,000 |
| Removal of name (STK-2) — strike off | 10,000 |
| Revival under Section 252 — to NCLT | 1,000 |
| Compounding application (Form GNL-1) | 1,000 |
Stamp duty — state-specific
Stamp duty on Memorandum and Articles is payable in addition through SPICe+. It is state-specific and computed on authorised capital. Common rates: Delhi (0.15% of capital + ₹10 on MOA), Maharashtra (0.2% capped at ₹50,000), Karnataka (₹500 on MOA + 0.5% on AOA, capped), Tamil Nadu (₹200 on MOA + ₹300 on AOA).
For LLPs, stamp duty on the LLP Agreement is payable separately within 30 days of incorporation and is also state-specific.
⌖ Related in Companies & LLP
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Form-wise filing fees with the Registrar of Companies, banded by authorised capital.
LLP Fees
Filing and incorporation fees under the LLP Act, 2008 — banded by contribution.