⌖ 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.
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