
ROC Filing Fees (2023)
Not every company is making a profit and not every company starts with a huge capital in their kitty. With all the loads that a company has to bear there is the cost of ROC filing fees as well.
The Ministry of Corporate Affairs in the Companies Act of 2013 made it clear that they won’t be charging the same filing fee to all the companies. As the scalability of every company will vary and they can be classified as a big company, one-person company, LLP, small company, etc; so is the ROC fees applicable to them.
Hence, you will find that all of the charges of registration under ROC are subjected to a division based on tier capital share and the size of the company.
The filing of the fee is as per section 403 of the Companies Act, 2013. Let’s have a look at them in this article.
What is ROC Registration Fees in India?
ROC registration fees in India can be classified into various types depending on the objective. The fee structure of the ROC is shared below in the form of a table. The data in the table is according to the Annexure issued by the Registrar of Companies on the Ministry of Corporate Affairs portal.
For Company with a Share Capital | Big Companies | OPC and Small companies |
share capital does not exceed Rs. 10,00,000. | – | 2000 |
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 | – | 200 |
For registration | ||
Nominal share capital does not exceed Rs. 1,00,000. | 5000 | – |
Nominal share capital exceeds Rs. 1,00,000. | ||
for every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 1,00,000 up to Rs. 5,00,000 | 5000 + 400 | |
) 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 | 5000 + 300 | |
for every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 50,00,000 upto Rs. one crore | 5000 + 100 | |
for every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 1 crore. | 5000 + 75 | |
If the nominal capital share of a company is more than two crore and fifty lakhs, then the additional fee payable for the registration of such company can not increase the amount to two crore fifty lakhs. |
Other fees are:
- For filing a notice of any increase in the nominal share capital of a company:
The fee will be the difference between the fees payable on the increased share capital amount at the time of filing notice and the fee payable on the existing authorized share capital calculated at the rates on the date of filing the notice.
The fee payable at the increase in the share capital – Fee payable at the authorized share capital
Both are calculated at the rates found on the day of filing the notice.
- For registering any existing company
However, such companies as per the Act are exempted from the payment of fees wrt the registration under the Act, and the same fee will be charged for the new company also.
- For submitting, filing, registering or recording any document by this Act required or authorized is given in the table below:
Nominal Share Capital of a Company | ||
Up to 1,00,000. | 200 | |
Rs. 1,00,000 or more but less than Rs.5,00,000. | 300 | |
Rs. 5,00,000 or more but less than Rs.25,00,000 | 400 | |
Rs.25,00,000 or more but less than Rs. 1 crore or more. | 500 | |
Rs. 1 crore or more. | 600 | |
The same fee structure is applicable for recording or registering any information under this Act by the Registrar |
- For Registration of a Company Without a Share Capital
Number of Members | Fee |
not more than 20 members | 2000 |
20 to 200 members | 5000 |
200 and more | fee of Rs.5,000 with an additional Rs. 10 for every member after the first 200. |
For registration of a company in which the number of members is stated in the articles of association to be unlimited | 10000. |
For filing or registering any document by this Act required or authorised to be filed or registered with the Registrar. | 200 |
For making a record of or registering any fact by this Act required or authorised to be recorded or registered by the Registrar.] | 200 |
The above rates will be applicable to a small or OPC. They will remain the same until one year if no changes are made in the company.
The same fee will be applicable on the revised capital as that of the increase in authorized capital.
- The fee for a copy of the incorporation certificate is INR 100.
For copy or extract of documents is INR 25 per page.
- The fee for the registration of documents as per section 385 of the Act is INR 6000 per document.
- The fee for the removal of names of companies from the ROC as per section 248 (2) of the Act is INR 5000.
What is the Late Fee for ROC Filing?
The late filing fees for ROC filing are the same as the additional fee chargeable for delays in filing the forms.
The table below shares the fee for delay in ROC form filing.
Period of Delays | Charge on Documents |
upto 15 days | One time |
between 15 days to 30 days | 2 times the normal filing fee |
Between 30 to 60 days | 4 times the normal filing fee |
Between 60 to 90 days | 6 times the normal filing fee |
Between 90 to 180 days | 10 times the normal filing fee |
Between 180 to 270 days | 12 times the normal filing fee |
Fees for the delay of more than 270 days in filing the ROC will be decided as per the sub-section 1 of section 403 of the company act.
Till now we have covered most of the fees applicable to ROC filing. But, for a company controlled by many people, how is the filing done?
Who is Responsible for Filing ROC?
The Directors of the Company are authorized by the companies to do all the filings related to ROC. These representatives are responsible for maintaining and updating the company’s records.
They attach the DSC of the authorized personnel in the forms, authenticate every detail, and recheck and re-confirm the accuracy of the data. After taking all the measures, they file the ROC.
What is the Due Date for ROC Filing?
The due date for the filing of ROC is given in the table below.
Objective | Form No. | Duration | Due Date |
Annual Return Filing | Form MGT-7 | 60 days from the date of the Annual general meeting. | 29 Nov, 23 |
Filing of Annual Account | Form AOC-4, AOC-4 CFS | 30 days from the date mentioned on the cost audit report receipt. | 27 Sept, 23 and 29 Oct,23 |
Auditor Appointment | Form ADT-1 | 15 days from the date of the Annual general meeting | 15 Oct, 23 |
Filing of Cost Audit Report | Form CRA-4 | 1 month from the date mentioned on the cost audit report receipt. | Within a month of receipt of the cost audit report. |
Filing of resolutions with MCA for Board Report and Annual Accounts | MSME-1 | Within one month for every 6 months of a year. | 30 April,23 to 31 Oct,23 |
What is the Importance of ROC Filing?
ROC filing is important to both the government and the company.
The government gets the following information about the companies which helps them to analyze and formulate new laws and regulations:
- Annual return filing
- Profit and Loss statements
- Annual turnover,
- Audit report,
- Balance sheet
On the other hand, the company must file a ROC every year. Filing ROC means the company is still active and not dormant. It keeps the government and the competitors aware of the changes in the company.
Information through ROC filing is also important to analyze the financial status of the company, whether it is making profits or suffering losses.
For further details on the importance of ROC and its functions, read the article on
“how many ROC in India”.
FAQ: ROC Filing Fees
What is ROC Filing?
ROC filing is done by the companies to share the financial information of their company with the government. The Registrar of Companies has directed that every company must fill up and file the ROC forms every year. It can be done online at www.mca.gov.in.
Is ROC Filing Mandatory?
Yes, the Registrar of Companies has made it mandatory for companies to file ROC every year.
Is CA Required for ROC Filing?
ROC filing can be done only by the authorized representative of the company. However, it’s a complicated process and the companies often hire a CA to do the ROC filing for their company.
It is important to make sure that they have a valid digital signature and are authorized by the government to do this process.
Conclusion
ROC filing fees vary from one company to another on the basis of their capital share and the activity for which the filing is done. This article covered the filing rates of the ROC for registration of companies, recording or authorizing any information in the ROC, getting a copy or any record of the company, annual filing, removal of names of companies, etc.
For further information on ROC head to the recommended blogs. If you have any questions, write them in the comment section or you can also get in touch with our Instafiling professionals for assistance.