ROC Fee Structure (Cos Act, 2013)

The Registrar of Companies (ROC) fee structure under the Companies Act, 2013, includes various fees related to the incorporation of companies, filing of documents, and other services provided by the ROC. Below is a general overview of the fee structure:

1. Incorporation Fees

For Private Company:
- Up to ₹1 lakh: ₹3,000
- ₹1 lakh to ₹5 lakhs: ₹5,000
- ₹5 lakhs to ₹10 lakhs: ₹7,500
- ₹10 lakhs to ₹50 lakhs: ₹10,000
- Above ₹50 lakhs: ₹15,000
For Public Company:
- Up to ₹1 lakh: ₹5,000
- ₹1 lakh to ₹5 lakhs: ₹10,000
- ₹5 lakhs to ₹10 lakhs: ₹15,000
- ₹10 lakhs to ₹50 lakhs: ₹20,000
- Above ₹50 lakhs: ₹25,000

2. Filing Fees for Documents

Annual Return (Form MGT-7):
- ₹50,000 or less: ₹200
- ₹50,000 to ₹1 crore: ₹300
- More than ₹1 crore: ₹400
Financial Statements (Form AOC-4):
- ₹1 crore or less: ₹200
- ₹1 crore to ₹5 crores: ₹300
- More than ₹5 crores: ₹400

3. Other Fees

Late Filing Fees:
- If filed after the due date, a penalty of ₹100 per day is applicable, subject to a maximum limit.
Fees for Conversion of Companies:
- Fees for converting from a private to public company or vice versa are based on the authorized capital.

4. Additional Fees

Fees for various forms such as:
- Form DIR-3 (Application for Director Identification Number)
- Form INC-22 (Notice of Registered Office)
- Form SPICe (Simplified Proforma for Incorporating Company Electronically)

5. Payment and Other Charges

Payments can typically be made online through the MCA portal.
Service charges may also apply for various services.

Detailed ROC Fee Structure

1. Incorporation Fees

These fees are applicable when forming a new company, based on the authorized capital.

For Private Companies:

Up to ₹1 lakh: ₹3,000
₹1 lakh to ₹5 lakhs: ₹5,000
₹5 lakhs to ₹10 lakhs: ₹7,500
₹10 lakhs to ₹50 lakhs: ₹10,000
Above ₹50 lakhs: ₹15,000

For Public Companies:

Up to ₹1 lakh: ₹5,000
₹1 lakh to ₹5 lakhs: ₹10,000
₹5 lakhs to ₹10 lakhs: ₹15,000
₹10 lakhs to ₹50 lakhs: ₹20,000
Above ₹50 lakhs: ₹25,000

2. Filing Fees for Documents

These are fees applicable for various annual filings and compliance documents.

Annual Return (Form MGT-7):

For Companies with Share Capital:
- Up to ₹1 crore: ₹200
- More than ₹1 crore but up to ₹5 crores: ₹300
- More than ₹5 crores: ₹400

Financial Statements (Form AOC-4):

For Companies with Share Capital:
- Up to ₹1 crore: ₹200
- More than ₹1 crore but up to ₹5 crores: ₹300
- More than ₹5 crores: ₹400

3. Late Filing Fees

If any document is filed after the due date, a penalty of ₹100 per day is charged for delays, subject to a maximum limit:
1. For Annual Returns:
  - Maximum fee is capped at ₹1 lakh.
2. For Other Forms:
  - Generally capped at ₹50,000.

4. Fees for Other Forms

Form DIR-3 (Director Identification Number): ₹500
Form INC-22 (Notice of Registered Office): ₹200
Form SPICe (Incorporation of Company): ₹1,000
Form LLP-2 (Incorporation of LLP): ₹1,200
Form SH-7 (Alteration of Share Capital): ₹200

5. Fees for Company Conversion

From Private to Public: Based on the authorized capital as per the fee structure mentioned above.
From Public to Private: Similarly, it follows the authorized capital structure.

6. Fees for Resignation or Appointment of Directors

Form DIR-12 (Appointment of Directors): ₹200
Form DIR-11 (Resignation of Directors): ₹200

7. Miscellaneous Fees

Form CHG-1 (Charge Registration): ₹300
Form CHG-4 (Satisfaction of Charge): ₹300
Form INC-6 (Application for Conversion): ₹3,000
Form AOC-4 CFS (Consolidated Financial Statements): ₹400

Important Considerations

Payment Methods: Fees can be paid online through the MCA portal using various payment methods, including debit/credit cards and net banking.
Revised Fee Structure: The fee structure is subject to periodic revision; always refer to the latest updates on the MCA website.
Professional Fees: In addition to ROC fees, there may be professional fees for legal or company secretary services.

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ROC Fee Structure (Cos Act, 2013)