BLOG on Income Tax Management for - AY 2022-23 & 2023-24

Fees Payable to Registrar of Companies

1. Fees for Filings etc. under Section 403 of the Companies Act, 2013 in respect of a Company having a Share Capital

Table of fees for the documents required to be submitted, filed, registered or recorded or for any fact or information required or authorised 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:—

Table of Filing Fees for incorporation of a Private Limited Company [ Pursuant to Rule 12 of the Companies (Registration of Offices and Fees) Rules, 2014]

		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.	-	Rs. 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	-	Rs.200
(c)	For registration of a company whose nominal share capital does not exceeds Rs.1.00,000.	Rs.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 10,000 after the first Rs.1,00,000 upto Rs.5,00,000	Rs.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	Rs.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.1 crore	Rs.100	-
(d)	for every Rs.10,000 of nominal share capital or part of Rs.10,000 after the first Rs. 1 crore.	Rs.75	-
	Provided that where the additional fees, regulated according to the amount of the nominal capital of a company, exceeds a sum of rupees Rs. 2,50,00,000 (two crore and fifty lakh) , the total amount of additional fees payable for the registration of such company shall not, in any case, exceed Rs. 2,50,00,000 (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.
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 Rs.1,00,000	Rs. 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.	Rs.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	Rs.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.	Rs.500
(e)	in respect of a company having a nominal share capital of Rs. 1 crore or more.	Rs.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 Rs.1,00,000	Rs.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.	Rs.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	Rs.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.	Rs.500
(e)	in respect of a company having a nominal share capital of Rs. 1 crore or more.	Rs.600

2. Fees for Filings etc. under Section 403 of the Companies Act, 2013 for incorporation of a Private Limited 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	Rs.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	Rs.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 `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.	Rs. 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.	Rs. 200

Note :

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.
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.

3. Additional Fees for Delay in Filing of the Forms for incorporation of a Private Limited Company other than for increase in Nominal Share Capital

Sl No	Period of delays	Forms including charge documents
01	upto 15 days (sections 93,139 and 157)	Onetime
02	More than 15 days and up to 30 days (Sections 93. 139 and 157) and up to 30 days in remaining forms.	2 times of normal tiling fees
03	More than 30 days and up to 60 days	4 times of normal filing fees
04	More than 60 days and up 1090 days	6 times of normal filing fees
05	More than 90 days and up to 180 days	10 times of normal tiling fees
06	More than 180 days and up to 270 days	12 times of normal tiling fees

Note:—

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.
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.
Delay beyond 270 days, the second proviso to sub-section (1) of section 403 of the Act may be referred.

4. For Increase in Authorised Capital, the Additional Fees Payable to Registered of Companies shall be applicable at the following Rates

	Delay upto 6 months	Delay beyond 6 months
Slab	2.5% per month on the fees payable.	3% per month on the fees payable.

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

5. Fee On Applications (including Appeal) made to Central Government under subsection (2) of Section 459 of the Companies Act, 2013

	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	2,000	1000
(b)	More than Rs. 25,00,000 and upto Rs. 50,00,000	5,000	2500
(c)	More than Rs. 50,00,000 and upto Rs. 5,00,00,000	10,000	-
(d)	More than Rs. 5,00,00,000 and upto Rs. 10 crores	15,000	-
(e)	More than Rs. 10 crores	20,000	-
(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 Act	2,000	-
(iv)	By a company having a valid license issued under section 8 of the Act	2,000	-
(v)	By a foreign company	5,000	-
(vi)	Application for allotment of Director Identification Number (DIN) under section 153 of the Act	500	-

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.
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.

6. 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 Companies	OPC and Small Companies
(i)	By a company having an authorized share capital of:
(a)	Upto Rs. 25,00,000	2,000	1000
(b)	More than Rs. 25,00,000 and upto Rs. 50,00,000	5,000	2500
(c)	More than Rs. 50,00,000 and upto Rs. 5,00,00,000	10,000	-
(d)	More than Rs. 5,00,00,000 and upto Rs. 10 crores	15,000	-
(e)	More than Rs. 10 crores	20,000	-
(ii)	By a company limited by guarantee but not having a share capital	2,000	-

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

Under clause (a) of sub-section (1) of section 399 of the Act - Rs. 100
Under clause (b) of sub-section (1) of section 399 of the Act
1. For copy of Certificate of Incorporation - Rs. 100
2. For copy or extract of other documents including hard copy of such document on computer readable media - Rs. 25 per page.

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

Rs. 6,000 for each document

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

Rs. 5,000