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 TERRITORIES | AMOUNT IN INR | ||||
| INC 2, 7 and 6 | MOA | AOA | SH-7 | REMARKS | |
| DELHI | |||||
| Companies with share capital other than section 8 | 10 | 200 | 0.15% 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 8 | 10 | 200 | 200 | NA | |
| Companies under Section 8 | 10 | NA | NA | NA | |
| HARYANA | |||||
| Companies with share capital other than section 8 | 15 | 60 | 60 if authorized capital is less than or equal to Rs. 1 lakh 120 if authorized capital is greater than Rs. 1 lakh | NA | |
| Companies without share capital other than section 8 | 15 | 60 | 60 | NA | |
| Companies under Section 8 | 15 | NA | NA | NA | |
| MAHARASHTRA | |||||
| Companies with share capital other than section 8 | 100 | 200 | 1000 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 8 | 100 | NA | NA | ||
| Companies under Section 8 | 100 | NA | NA | ||
| ORISSA | |||||
| Companies with share capital other than section 8 | 10 | 300 | 300 | NA | |
| Companies without share capital other than section 8 | 10 | 300 | 300 | NA | |
| Companies under Section 8 | 10 | 300 | 300 | NA | |
| ANDHRA PRADESH | |||||
| Companies with share capital other than section 8 | 20 | 500 | 0.15% 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 8 | 20 | 500 | 1000 | 1000 | |
| Companies under Section 8 without capital share | 20 | 500 | 1000 | 1000 | |
| TELANGANA | |||||
| Companies with share capital other than section 8 | 20 | 500 | 0.15% 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 8 | 20 | 500 | |||
| Companies under Section 8 with capital share | 20 | 500 | 0.15% 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 share | 20 | 500 | 1000 | 1000 | |
| BIHAR | |||||
| Companies with share capital other than section 8 | 20 | 500 | 0.15% 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 8 | 20 | 500 | 1000 | NA | |
| Companies under Section 8 | 20 | NA | NA | NA | |
| JHARKHAND | |||||
| Companies with share capital other than section 8 | 5 | 63 | 105 | NA | |
| Companies without share capital other than section 8 | |||||
| Companies under Section 8 without capital share | 5 | 63 | 105 | NA | |
| Companies under Section 8 | 5 | NA | NA | NA | |
| JAMMU and KASHMIR | |||||
| Companies with share capital other than section 8 | 10 | 150 | 150 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 8 | 10 | 150 | 150 | NA | |
| Companies under Section 8 | 10 | NA | NA | NA | |
| TAMIL NADU | |||||
| Companies with share capital other than section 8 | 20 | 200 | 300 | NA | |
| Companies without share capital other than section 8 | 20 | 200 | 300 | NA | |
| Companies under Section 8 | 20 | NA | NA | NA | |
| PUDUCHERRY | |||||
| Companies with share capital other than section 8 | 10 | 200 | 300 | NA | |
| Companies without share capital other than section 8 | 10 | 200 | 300 | NA | |
| Companies under Section 8 | 10 | NA | NA | NA | |
| Companies under Section 8 without share capital | 10 | 200 | 300 | NA | |
| ASSAM | |||||
| Companies with share capital other than section 8 | 15 | 200 | 310 | NA | |
| section 8 companies and companies not having share capital other than section 8 | 15 | 200 | 310 | NA | |
| MEGHALAYA | |||||
| Companies with share capital other than section 8 | 10 | 100 | 300 | NA | |
| section 8 companies and companies not having share capital other than section 8 | 10 | 100 | 300 | NA | |
| NAGALAND | |||||
| Companies with share capital other than section 8 | 10 | 100 | 150 | NA | |
| section 8 companies and companies not having share capital other than section 8 | 10 | 100 | 150 | NA | |
| MANIPUR | |||||
| Companies with share capital other than section 8 | 10 | 100 | 150 | NA | |
| section 8 companies and companies not having share capital other than section 8 | 10 | 100 | 150 | NA | |
| TRIPURA | |||||
| Companies with share capital other than section 8 | 10 | 100 | 150 | NA | |
| section 8 companies and companies not having share capital other than section 8 | 10 | 100 | 150 | NA | |
| ARUNACHAL PRADESH | |||||
| Companies with share capital other than section 8 | 10 | 200 | 500 | NA | |
| section 8 companies and companies not having share capital other than section 8 | 10 | 200 | 500 | NA | |
| MIZORAM | |||||
| Companies with share capital other than section 8 | 10 | 100 | 150 | NA | |
| section 8 companies and companies not having share capital other than section 8 | 10 | 100 | 150 | NA | |
| KERALA | |||||
| Companies having share capital other than section 8 | 25 | 1000 | For 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 8 | 25 | 1000 | NA | ||
| Section 8 companies not having share capital | 25 | 1000 | NA | ||
| LAKSHADWEEP | |||||
| Companies with share capital other than section 8 | 25 | 500 | 1000 | NA | |
| Section 8 companies and companies not having share capital other than section 8 | 25 | 500 | 1000 | NA | |
| MADHYA PRADESH | |||||
| Companies with share capital other than section 8 | 50 | 2500 | 0.15% 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 capital | 50 | 2500 | 5000 | NA | |
| CHATTISGARH | |||||
| Companies with share capital other than section 8 | 10 | 500 | 0.15% 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) 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 8 | 10 | 500 | 1000 | NA | |
| Section 8 companies | 10 | NA | NA | NA | |
| RAJASTHAN | |||||
| Companies with share capital other than section 8 | 10 | 500 | 0.5% 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 8 | 10 | 500 | 500 | NA | |
| Section 8 companies having share capital | 10 | 500 | 0.5% 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 capital | 10 | 500 | 500 | NA | |
| PUNJAB | |||||
| Companies not having share capital other than section 8 | 25 | 5000 | 5000 | NA | |
| Section 8 companies | 25 | NA | NA | NA | |
| HIMACHAL PRADESH | |||||
| Companies having share capital other than section 8 | 3 | 60 | 60 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 8 | 3 | 60 | 60 | NA | |
| Section 8 companies | 3 | NA | NA | NA | |
| CHANDIGARH | |||||
| Companies having share capital other than section 8 | 3 | 500 | 1000 | NA | |
| Companies not having share capital other than section 8 | 3 | 500 | 1000 | NA | |
| Section 8 companies | 3 | NA | NA | NA | |
| UTTAR PRADESH | |||||
| Companies having share capital other than section 8 | 10 | 500 | 500 | NA | |
| Companies not having a share capital (other than section 8) and to Section 8 companies having share capital | 10 | 500 | 500 | NA | |
| Section 8 companies | NA | NA | NA | NA | |
| UTTARAKHAND | |||||
| Companies having share capital other than section 8 | 10 | 500 | 500 | NA | |
| Companies not having a share capital (other than section 8) and to Section 8 companies having share capital | 10 | 500 | 500 | NA | |
| Section 8 companies | NA | NA | NA | NA | |
| WEST BENGAL | |||||
| Companies having share capital other than section 8 | 10 | 60 | 300 | NA | |
| Companies not having a share capital (other than section 8) | 10 | 60 | 300 | NA | |
| Section 8 companies | 10 | NA | NA | NA | |
| KARNATAKA | |||||
| Companies having share capital other than section 8 | 20 | 1000 | 500 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) | 20 | 1000 | 500 | NA | |
| Section 8 companies | 20 | NA | NA | NA | |
| GUJRAT | |||||
| Companies having share capital other than section 8 | 20 | 100 | 0.5% of authorized capital subject to a maximum of 5 lakhs | Stamp 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) | 20 | 100 | 1000 | NA | |
| Section 8 companies | 20 | NA | NA | NA | |
| DADRA and NAGAR HAVELI | |||||
| Companies having share capital other than section 8 | 1 | 15 | 25 | NA | |
| Companies not having a share capital (other than section 8) | 1 | 15 | 25 | NA | |
| Section 8 companies | 20 | NA | NA | NA | |
| GOA | |||||
| Companies having share capital other than section 8 | 50 | 150 | Rs. 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) | 50 | 150 | 1000 | NA | |
| Section 8 companies | 50 | NA | NA | NA | |
| DAMAN and DIU | |||||
| Companies having share capital other than section 8 | 20 | 150 | Rs. 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) | 20 | 150 | 1000 | NA | |
| Section 8 companies | 20 | NA | NA | NA | |
| ANDAMAN and NICOBAR ISLAND | |||||
| Companies having share capital other than section 8 | 20 | 200 | 300 | NA | |
| Companies not having a share capital (other than section 8) | 20 | 200 | 300 | NA | |
| Section 8 companies | 20 | NA | NA | NA | |
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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ROC Fees for Authorised Capital
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 TERRITORIES | AMOUNT IN INR | ||||
| INC 2, 7 and 6 | MOA | AOA | SH-7 | REMARKS | |
| DELHI | |||||
| Companies with share capital other than section 8 | 10 | 200 | 0.15% 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 8 | 10 | 200 | 200 | NA | |
| Companies under Section 8 | 10 | NA | NA | NA | |
| HARYANA | |||||
| Companies with share capital other than section 8 | 15 | 60 | 60 if authorized capital is less than or equal to Rs. 1 lakh 120 if authorized capital is greater than Rs. 1 lakh | NA | |
| Companies without share capital other than section 8 | 15 | 60 | 60 | NA | |
| Companies under Section 8 | 15 | NA | NA | NA | |
| MAHARASHTRA | |||||
| Companies with share capital other than section 8 | 100 | 200 | 1000 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 8 | 100 | NA | NA | ||
| Companies under Section 8 | 100 | NA | NA | ||
| ORISSA | |||||
| Companies with share capital other than section 8 | 10 | 300 | 300 | NA | |
| Companies without share capital other than section 8 | 10 | 300 | 300 | NA | |
| Companies under Section 8 | 10 | 300 | 300 | NA | |
| ANDHRA PRADESH | |||||
| Companies with share capital other than section 8 | 20 | 500 | 0.15% 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 8 | 20 | 500 | 1000 | 1000 | |
| Companies under Section 8 without capital share | 20 | 500 | 1000 | 1000 | |
| TELANGANA | |||||
| Companies with share capital other than section 8 | 20 | 500 | 0.15% 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 8 | 20 | 500 | |||
| Companies under Section 8 with capital share | 20 | 500 | 0.15% 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 share | 20 | 500 | 1000 | 1000 | |
| BIHAR | |||||
| Companies with share capital other than section 8 | 20 | 500 | 0.15% 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 8 | 20 | 500 | 1000 | NA | |
| Companies under Section 8 | 20 | NA | NA | NA | |
| JHARKHAND | |||||
| Companies with share capital other than section 8 | 5 | 63 | 105 | NA | |
| Companies without share capital other than section 8 | |||||
| Companies under Section 8 without capital share | 5 | 63 | 105 | NA | |
| Companies under Section 8 | 5 | NA | NA | NA | |
| JAMMU and KASHMIR | |||||
| Companies with share capital other than section 8 | 10 | 150 | 150 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 8 | 10 | 150 | 150 | NA | |
| Companies under Section 8 | 10 | NA | NA | NA | |
| TAMIL NADU | |||||
| Companies with share capital other than section 8 | 20 | 200 | 300 | NA | |
| Companies without share capital other than section 8 | 20 | 200 | 300 | NA | |
| Companies under Section 8 | 20 | NA | NA | NA | |
| PUDUCHERRY | |||||
| Companies with share capital other than section 8 | 10 | 200 | 300 | NA | |
| Companies without share capital other than section 8 | 10 | 200 | 300 | NA | |
| Companies under Section 8 | 10 | NA | NA | NA | |
| Companies under Section 8 without share capital | 10 | 200 | 300 | NA | |
| ASSAM | |||||
| Companies with share capital other than section 8 | 15 | 200 | 310 | NA | |
| section 8 companies and companies not having share capital other than section 8 | 15 | 200 | 310 | NA | |
| MEGHALAYA | |||||
| Companies with share capital other than section 8 | 10 | 100 | 300 | NA | |
| section 8 companies and companies not having share capital other than section 8 | 10 | 100 | 300 | NA | |
| NAGALAND | |||||
| Companies with share capital other than section 8 | 10 | 100 | 150 | NA | |
| section 8 companies and companies not having share capital other than section 8 | 10 | 100 | 150 | NA | |
| MANIPUR | |||||
| Companies with share capital other than section 8 | 10 | 100 | 150 | NA | |
| section 8 companies and companies not having share capital other than section 8 | 10 | 100 | 150 | NA | |
| TRIPURA | |||||
| Companies with share capital other than section 8 | 10 | 100 | 150 | NA | |
| section 8 companies and companies not having share capital other than section 8 | 10 | 100 | 150 | NA | |
| ARUNACHAL PRADESH | |||||
| Companies with share capital other than section 8 | 10 | 200 | 500 | NA | |
| section 8 companies and companies not having share capital other than section 8 | 10 | 200 | 500 | NA | |
| MIZORAM | |||||
| Companies with share capital other than section 8 | 10 | 100 | 150 | NA | |
| section 8 companies and companies not having share capital other than section 8 | 10 | 100 | 150 | NA | |
| KERALA | |||||
| Companies having share capital other than section 8 | 25 | 1000 | For 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 8 | 25 | 1000 | NA | ||
| Section 8 companies not having share capital | 25 | 1000 | NA | ||
| LAKSHADWEEP | |||||
| Companies with share capital other than section 8 | 25 | 500 | 1000 | NA | |
| Section 8 companies and companies not having share capital other than section 8 | 25 | 500 | 1000 | NA | |
| MADHYA PRADESH | |||||
| Companies with share capital other than section 8 | 50 | 2500 | 0.15% 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 capital | 50 | 2500 | 5000 | NA | |
| CHATTISGARH | |||||
| Companies with share capital other than section 8 | 10 | 500 | 0.15% 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) 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 8 | 10 | 500 | 1000 | NA | |
| Section 8 companies | 10 | NA | NA | NA | |
| RAJASTHAN | |||||
| Companies with share capital other than section 8 | 10 | 500 | 0.5% 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 8 | 10 | 500 | 500 | NA | |
| Section 8 companies having share capital | 10 | 500 | 0.5% 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 capital | 10 | 500 | 500 | NA | |
| PUNJAB | |||||
| Companies not having share capital other than section 8 | 25 | 5000 | 5000 | NA | |
| Section 8 companies | 25 | NA | NA | NA | |
| HIMACHAL PRADESH | |||||
| Companies having share capital other than section 8 | 3 | 60 | 60 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 8 | 3 | 60 | 60 | NA | |
| Section 8 companies | 3 | NA | NA | NA | |
| CHANDIGARH | |||||
| Companies having share capital other than section 8 | 3 | 500 | 1000 | NA | |
| Companies not having share capital other than section 8 | 3 | 500 | 1000 | NA | |
| Section 8 companies | 3 | NA | NA | NA | |
| UTTAR PRADESH | |||||
| Companies having share capital other than section 8 | 10 | 500 | 500 | NA | |
| Companies not having a share capital (other than section 8) and to Section 8 companies having share capital | 10 | 500 | 500 | NA | |
| Section 8 companies | NA | NA | NA | NA | |
| UTTARAKHAND | |||||
| Companies having share capital other than section 8 | 10 | 500 | 500 | NA | |
| Companies not having a share capital (other than section 8) and to Section 8 companies having share capital | 10 | 500 | 500 | NA | |
| Section 8 companies | NA | NA | NA | NA | |
| WEST BENGAL | |||||
| Companies having share capital other than section 8 | 10 | 60 | 300 | NA | |
| Companies not having a share capital (other than section 8) | 10 | 60 | 300 | NA | |
| Section 8 companies | 10 | NA | NA | NA | |
| KARNATAKA | |||||
| Companies having share capital other than section 8 | 20 | 1000 | 500 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) | 20 | 1000 | 500 | NA | |
| Section 8 companies | 20 | NA | NA | NA | |
| GUJRAT | |||||
| Companies having share capital other than section 8 | 20 | 100 | 0.5% of authorized capital subject to a maximum of 5 lakhs | Stamp 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) | 20 | 100 | 1000 | NA | |
| Section 8 companies | 20 | NA | NA | NA | |
| DADRA and NAGAR HAVELI | |||||
| Companies having share capital other than section 8 | 1 | 15 | 25 | NA | |
| Companies not having a share capital (other than section 8) | 1 | 15 | 25 | NA | |
| Section 8 companies | 20 | NA | NA | NA | |
| GOA | |||||
| Companies having share capital other than section 8 | 50 | 150 | Rs. 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) | 50 | 150 | 1000 | NA | |
| Section 8 companies | 50 | NA | NA | NA | |
| DAMAN and DIU | |||||
| Companies having share capital other than section 8 | 20 | 150 | Rs. 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) | 20 | 150 | 1000 | NA | |
| Section 8 companies | 20 | NA | NA | NA | |
| ANDAMAN and NICOBAR ISLAND | |||||
| Companies having share capital other than section 8 | 20 | 200 | 300 | NA | |
| Companies not having a share capital (other than section 8) | 20 | 200 | 300 | NA | |
| Section 8 companies | 20 | NA | NA | NA | |
FAQ: ROC Fees for Authorized 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.
