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ROC Fees for Authorized Capital

ROC Fees for Authorized Capital (Detailed Guide)

Every company at the time of its inception is allowed to declare a set amount as its share capital. This is what makes the ROC decide the charges for filing the e-forms to give the incorporation certificate to the company. 

The companies can either have the capital or not. The company which has declared authorized capital is charged differently than the company without any share capital. 

In this article, you will get to know about incorporation fees, stamp duty rate for authorized share capital and also an increase in authorized share capital.

ROC Fees for Incorporation of Company

ROC fees for incorporation of the company are the amount a company is charged to get the company’s name registered in the ROC. After registration, the ROC issues a certificate known as the incorporation certificate and a CIN to the company.

The ROC fees for incorporation of a company are discussed in detail in this blog ROC filing Fees. Check it out!

ROC Fees for Incorporation of Private Limited Company

The charges to get an incorporation certificate for registering a private company were hefty. This discouraged entrepreneurs to start new companies. The higher cost of registration of companies in various states made the central government take crucial steps against it.

As a result in 2019, the ministry of corporate affairs reduced the charges to get the incorporation certificate for a private company. The entrepreneurs were encouraged to lay the foundation of new start-ups. 

However, the cost of registration of companies didn’t reduce significantly because it also includes other charges imposed to file company’s incorporation at ROC. The ROC fees for incorporation of a private company is dependent on the jurisdiction of ROC and other charges like registering documents, getting a copy, amount of authorized capital, fees charged by the professionals like CA, CS etc. 

Above the registration fee, the companies are also liable to pay stamp duty to the state government in which their company is located. Major metropolitan states have higher stamp duty charges than small states.   

What is the Stamp Duty Rate for Authorised Share Capital?

The stamp duty differs from state to state, as it is decided by the state government. 

The stamp duty is a fixed percentage of the property value. Since we are talking about respect to the registration of companies it is a fixed percentage of the authorized or the increase in the authorized capital of the company. 

However, this percentage also varies depending on the type of association and is not the same for all types of companies. The states have different stamp duty rates for e-forms for incorporations and increase in authorised share capital, Memorandum of association and articles of association. 

The variation altogether results in different rates of stamp duty throughout India. That’s why it is difficult to pinpoint a specific number indicating the stamp duty for authorized share capital.

What is Stamp Duty for Increase in Authorised Share Capital Under Companies Act 2013?

We won’t leave you hanging in despair and hence we have curated a list of stamp duties in different states for authorized and increase in authorized capital. 

STATE, UNION TERRITORIESAMOUNT IN INR 
INC 2, 7 and 6MOAAOASH-7REMARKS
DELHI 
Companies with share capital other than section 8102000.15% of Authorized capital share subject to a max. Stamp duty of INR 25 lakhs.Stamp Duty is 0.15% of the amount of increase in authorized capital subject to a maximum of Rs. 25 Lakhs.
Companies without share capital other than section 810200200NA
Companies under Section 8 10NANANA
HARYANA
Companies with share capital other than section 8156060 if authorized capital is less than or equal to  Rs. 1 lakh  120 if authorized capital is greater than Rs. 1 lakhNA
Companies without share capital other than section 8156060NA
Companies under Section 8 15NANANA
MAHARASHTRA
Companies with share capital other than section 81002001000 on every Rs. 5 lakh of authorized capital or part thereof subject to a maximum of 50 lakhs of stamp duty.  Stamp duty shall be Rs. 1000 on every Rs.5 Lakhs of increase in authorized capital or part thereof subject to a maximum of 50 Lakhs of stamp duty.  

For an increase of Authorized Capital beyond Rs. 2,50,00,00,000/-, No Stamp duty shall be payable.  
For eg- For SH-7, If auth. Capital is increased from Rs. 240 crores to Rs. 300 crores then stamp duty payable shall be calculated on Rs. 10 crores (i.e. Rs. 250 crores- Rs. 240 crores) and not on Rs. 60 crores (i.e. Rs. 300 crores- Rs.240 crores) as no stamp duty is payable beyond authorized capital of Rs. 250 crores.  
Companies without share capital other than section 8100NANA
Companies under Section 8 100NANA
ORISSA
Companies with share capital other than section 810300300NA
Companies without share capital other than section 810300300NA
Companies under Section 8 10300300NA
ANDHRA PRADESH
Companies with share capital other than section 8205000.15% of the authorized capital subject to a minimum of Rs.1000/- and a maximum of Rs.5 lakhs 0.15% of the amount of increase in authorized capital subject to a minimum of Rs. 1000/- and maximum of Rs. 5 Lakhs.   Stamp rule for SH-7 implies that the maximum limit of Rs. 5 Lakhs shall be calculated every time there is any increase in share capital, even if the company has already paid Rs. 5 Lakhs of stamp duty.
Companies without share capital other than section 82050010001000
Companies under Section 8 without capital share2050010001000  
TELANGANA
Companies with share capital other than section 8205000.15% of the authorized capital subject to a minimum of Rs.1000/- and a maximum of Rs.5 lakhs 0.15% of increase in authorized capital subject to a minimum of Rs. 1000/- and maximum of Rs. 5 Lakhs.  Stamp rule for SH-7 implies that the maximum limit of Rs. 5 Lakhs shall be calculated every time there is any increase in share capital, even if the company has already paid Rs. 5 Lakhs of stamp duty.  
Companies without share capital other than section 820500
Companies under Section 8 with capital share205000.15% of the authorized capital subject to a minimum of Rs.1000/- and a maximum of Rs.5 lakhs 0.15% of the amount of increase in authorized capital subject to a minimum of Rs. 1000/- and maximum of Rs. 5 Lakhs.  
Companies under Section 8 without capital share2050010001000
BIHAR
Companies with share capital other than section 8205000.15% of authorized capital or 1000, whichever is more subject to a maximum of 5 lakhs of stamp duty.Stamp duty shall be higher of (i) or (ii),  
(i) Rs. 1000/-   (ii) 0.15% of the amount of increased authorized capital subject to a maximum of Rs. 5 lakhs of stamp duty Less 0.15% of the amount of existing authorized capital subject to a maximum of Rs. 5 lakhs of stamp duty 
(iii) If 0.15% of the amount of existing authorized capital is Rs. 5 lakhs or more then no stamp duty shall be payable.
Companies without share capital other than section 8205001000NA
Companies under Section 8 20NANANA
JHARKHAND
Companies with share capital other than section 8563105NA
Companies without share capital other than section 8
Companies under Section 8 without capital share563105NA
Companies under Section 85NANANA
JAMMU and KASHMIR
Companies with share capital other than section 810150150  if authorized capital is less than equal to Rs.  1 lakh and 300 if authorized capital is greater than Rs. 1 lakh NA
Companies without share capital other than section 810150150NA
Companies under Section 810NANANA
TAMIL NADU
Companies with share capital other than section 820200300NA
Companies without share capital other than section 820200300NA
Companies under Section 820NANANA
PUDUCHERRY
Companies with share capital other than section 810200300NA
Companies without share capital other than section 810200300NA
Companies under Section 810NANANA
Companies under Section 8 without share capital10200300NA
ASSAM
Companies with share capital other than section 815200310NA
section 8 companies and companies not having share capital other than section 8 15200310NA
MEGHALAYA
Companies with share capital other than section 810100300NA
section 8 companies and companies not having share capital other than section 8  10100300NA
NAGALAND
Companies with share capital other than section 810100150NA
section 8 companies and companies not having share capital other than section 8  10100150NA
MANIPUR
Companies with share capital other than section 810100150NA
section 8 companies and companies not having share capital other than section 8  10100150NA
TRIPURA
Companies with share capital other than section 810100150NA
section 8 companies and companies not having share capital other than section 8  10100150NA
ARUNACHAL PRADESH
Companies with share capital other than section 810200500NA
section 8 companies and companies not having share capital other than section 8  10200500NA
MIZORAM
Companies with share capital other than section 810100150NA
section 8 companies and companies not having share capital other than section 8  10100150NA
KERALA
Companies having share capital other than section 8251000For Companies having Authorized Capital up to Rs. 10 Lakhs – Rs. 2,000/- 
For Companies having Authorized Capital above Rs. 10 Lakhs and up to Rs. 25 Lakhs- Rs. 5,000/- 
For Companies having Authorized Capital above Rs. 25  Lakhs – 0.5% of the Authorized Capital 
NA
Companies not having share capital other than  section 8251000NA
Section 8 companies not having share capital251000NA
LAKSHADWEEP
Companies with share capital other than section 8255001000NA
Section 8 companies and companies not having share capital other than section 8  255001000NA
MADHYA PRADESH
Companies with share capital other than section 85025000.15% of authorized capital subject to a minimum of rupees 5000 and maximum of Rupees 25 lakh of stamp duty.Stamp duty shall be 0.15% of the amount of increased authorized capital subject to a minimum of Rs. 5000 and a maximum of Rs. 25 lakhs of stamp duty less 0.15% of the amount of existing authorized capital subject to a minimum of Rs. 5000 and a maximum of Rs. 25 lakhs of stamp duty (in case the last capital increase occurred on or after 16th Sept 14) OR 0.15% of the amount of existing authorized capital subject to a minimum of Rs. 1000 and a maximum of Rs. 5 lakhs of stamp duty (in case the last capital increase occurred prior to 16th Sept 14) as the case may be. 
Companies not having share capital5025005000NA
CHATTISGARH
Companies with share capital other than section 8105000.15% of authorized capital or 1000, whichever is more subject to a maximum of 5 lakhs of stamp dutyStamp duty shall be higher of (i) or (ii),  (i) Rs. 1000/-   (ii) 0.15% of the amount of increased authorized capital subject to a maximum of Rs. 5 lakhs of stamp duty Less 0.15% of the amount of existing authorized capital subject to a maximum of Rs. 5 lakhs of stamp duty (iii) However, If 0.15% of the amount of existing authorized capital is Rs. 5 lakhs or more then no stamp duty shall be payable  
Companies not having share capital other than section 8105001000NA
Section 8 companies10NANANA
RAJASTHAN
Companies with share capital other than section 8105000.5%  of authorized capital  0.2% of the amount of increase in authorized capital subject to maximum stamp duty of Rs. 25 lakhs.The stamp rule for SH-7 implies that the maximum limit of Rs. 25 Lakhs shall be calculated every time there is any increase in share capital, even if the company has already paid Rs. 25 Lakhs of stamp duty. 
Companies not having share capital other than section 810500500NA
Section 8 companies having share capital105000.5%  of authorized capital  0.2% of the amount of increase in authorized capital subject to maximum stamp duty of Rs. 25 lakhs.
Section 8 companies not  having share capital10500500NA
PUNJAB
Companies not having share capital other than  section 82550005000NA
Section 8 companies25NANANA
HIMACHAL PRADESH
Companies having share capital other than section 836060  if authorized capital is less than equal to Rs.  1 lakh and 120 if authorized capital is greater than Rs. 1 lakh NA
Companies not having share capital other than section 836060NA
Section 8 companies3NANANA
CHANDIGARH
Companies having share capital other than section 835001000NA
Companies not having share capital other than section 835001000NA
Section 8 companies3NANANA
UTTAR PRADESH
Companies having share capital other than section 810500500NA
Companies not having a share capital (other than section 8) and to Section 8 companies having share capital 10500500NA
Section 8 companiesNANANANA
UTTARAKHAND
Companies having share capital other than section 810500500NA
Companies not having a share capital (other than section 8) and to Section 8 companies having share capital 10500500NA
Section 8 companiesNANANANA
WEST BENGAL
Companies having share capital other than section 81060300NA
Companies not having a share capital (other than section 8) 1060300NA
Section 8 companies10NANANA
KARNATAKA
Companies having share capital other than section 8201000500  on every Rs.10 lakhs of authorized  capital or part thereof 500 on every Rs.10 lakhs of amount of increase in authorized capital or part thereof, subject to a minimum of 500.  
Companies not having a share capital (other than section 8) 201000500NA
Section 8 companies20NANANA
GUJRAT
Companies having share capital other than section 8201000.5% of authorized capital subject to a maximum of 5 lakhsStamp duty shall be- 0.5% of amount of increased authorized capital subject to maximum of Rs. 5 lakhs of stamp duty  Less 0.5% of amount of existing authorized capital subject to maximum of Rs. 5 lakhs of stamp duty
Companies not having a share capital (other than section 8) 201001000NA
Section 8 companies20NANANA
DADRA and NAGAR HAVELI
Companies having share capital other than section 811525NA
Companies not having a share capital (other than section 8) 11525NA
Section 8 companies20NANANA
GOA
Companies having share capital other than section 850150Rs. 1000/- for every Rs. 5 lakhs or part thereof authorized capital.Rs. 1000/- for every Rs. 5 lakhs of amount of increase in authorized capital or part thereof. 
Companies not having a share capital (other than section 8) 501501000NA
Section 8 companies50NANANA
DAMAN and DIU
Companies having share capital other than section 820150Rs. 1000/- for every Rs. 5 lakhs or part thereof authorized capital.Rs. 1000/- for every Rs. 5 lakhs of amount of increase in authorized capital or part thereof. 
Companies not having a share capital (other than section 8) 201501000NA
Section 8 companies20NANANA
ANDAMAN and NICOBAR ISLAND
Companies having share capital other than section 820200300NA
Companies not having a share capital (other than section 8) 20200300NA
Section 8 companies20NANANA

FAQ: ROC Fees for Authorised Capital

What Are the Charges for Incorporation of a Company in India?

The Charges for the Incorporation of a Company in India depend on the following: filing of SPICe-AOA, MOA, SH-7, INC-2,3,5, and 7. The charges vary from state to state. To know more about the fees read this article. 

How Much Does it Cost for ROC?

The cost of ROC includes the filing charges for e-forms and the stamp duty charges. Both depend upon the nominal capital share declared by the company, members of the company, etc. read more about the hidden charges in this article.

Is ROC and Incorporation Same?

ROC refers to the Registrar of the company. The term however is used in terms of filing the e-forms at the ROC portal on the MCA website every year. On the other hand, Incorporation means the registration of the company, this term is often used to indicate the issuance of an Incorporation certificate by the ROC upon the company’s registration.

Conclusion

This article about ROC fees for authorized capital not just focuses on authorized capital but also on the stamp duty charges imposed on the companies by various states. It is important to calculate and include the stamp duty charges while calculating the final cost of registration of any company.  

For further details head to the recommended blogs section. If you have a question about ROC, write it in the comment section or you can also get in touch with our Instafiling professionals for assistance.

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