Wednesday, 6 August 2014



I. Fee for filings etc. under section 403 of the Companies Act, 2013


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

A. TABLE OF FEES TO BE PAID TO THE REGISTRAR

(I) In respect of a company having a share capital :
Other than
*OPC and

OPCs and
Small

Small
Companies

Companies




1. (a) For OPC and small companies whose nominal
---
2000
share capital does not exceeds Rs. 10,00,000.


(b) For every Rs. 10,000 of nominal share capital or
---
200
part of Rs. 10,000 after the first Rs. 10,00,000 and


upto Rs. 50,00,000





(c) For registration of a company whose nominal share
5000
---
capital does not exceeds Rs. 1,00,000.








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
400

of Rs. 10,000 after the first Rs. 1,00,000 upto Rs.


5,00,000





(b) for every Rs. 10,000 of nominal share capital or part
300
---
of Rs 10,000 after the first Rs. 5,00,000 upto Rs.


50,00,000





(c) for every Rs. 10,000 of nominal share capital or part
100
---
of Rs. 10,000 after the first Rs. 50,00,000 upto Rs. one


crore





(d)  for  every  Rs.  10,000  of  nominal  share
75
---
capital or part of Rs. 10,000 after the first Rs. 1


crore.










Provided that where the additional fees, regulated according to the amount of the nominal capital of a company, exceeds a sum of rupees two crore and fifty lakh, the total amount of additional fees payable for the registration of such company shall not, in any case, exceed 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
200
capital of upto 1,00,000.



(b) in respect of a company having a nominal share
300
capital  of  Rs.  1,00,000  or  more  but  less  than

Rs.5,00,000.



(c) in respect of a company having a nominal share
400
capital  of  Rs.  5,00,000  or  more  but  less  than

Rs.25,00,000



(d) in respect of a company having a nominal share
500
capital of Rs.25,00,000 or more but less than Rs. 1

crore or more.





(e) in respect of a company having a nominal share
600

capital of  Rs. 1 crore or more.


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
200

capital of upto 1,00,000.





(b) in respect of a company having a nominal share
300

capital  of  Rs.  1,00,000  or  more  but  less  than


Rs.5,00,000.





(c) in respect of a company having a nominal share
400

capital  of  Rs.  5,00,000  or  more  but  less  than


Rs.25,00,000





(d) in respect of a company having a nominal share
500

capital of Rs.25,00,000 or more but less than Rs. 1


crore or more.





(e) in respect of a company having a nominal share
600

capital of  Rs. 1 crore or more.





(II) In respect of a company not having a share


capital :




7. For registration of a company whose number of
2000
members as stated in the articles of association, does


not exceed 20




8. For registration of a company whose number of
5000
members  as  stated  in  the  articles  of  association,


exceeds 20 but does not exceed 200


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
10000
number  of  members  is  stated  in  the  articles  of

association to be unlimited.


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 Rs. 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
200

required or authorized to be filed or registered with


the Registrar.





14. For making a record of or registering any fact by
200

this  Act  required  or  authorized  to  be  recorded  or


registered by the Registrar.]







(1)  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.







(2)  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.

(3)  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).


(4)  The above table of fee shall be applicable for filing revised financial statement or board report under section 130 and 131 of the Act.




B.  Following table of additional fees shall be applicable for delays in filing of the forms other than for increase in Nominal Share Capital

Sl
Period of delays
Forms  including  charge
no

documents
01
upto 15 days (sections 93,139 and 157)
One time



02
More than 15 days and upto 30 days
2  times  of  normal  filing

(Sections 93, 139 and 157) and upto 30
fees

days in remaining forms.

03
More than 30 days and upto 60 days
4  times  of  normal  filing


fees
04
More than 60 days and upto 90 days
6  times  of  normal  filing


fees
05
More than 90 days and upto 180 days
10 times of normal filing


fees
06
More than 180 days and upto 270 days
12 times of normal filing


fees

Note;- (1)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.









(2)   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.

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



C. For increase in authorised capital, the additional fees shall be applicable at the following rates:-


Delay upto 6 months
Delay beyond 6 months
slab
2.5 % per month on the fees
3%  per  month  on  the  fees

payable under para I.3 or
payable under para I.3 or II.12

II.12 of Table A above as the
of  Table  A  above  as  the  case

case may be.
may be.


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

II.    FEE ON APPLICATIONS (including Appeal) made to Central Government under sub-section (2) of Section 459 of the Companies Act, 2013.

1

For Application made
Other than OPCs
OPC and



and Small
Small



Companies
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
5,000
2500


Rs.50,00,000



c)
More than 50,00,000 and upto Rs.
10,000
---


5,00,00,000



d)
More than Rs. 5,00,00,000 and upto
15,000
---


Rs. 10 crores



e)
More than Rs. 10 crores
20,000
---
(ii)
By a company limited by guarantee but not
2,000
---

having a share capital











(iii)
By an Association or proposed company for
2,000
---

issue of license under section 8 of the Act






(iv)
By a company having a valid license issued
2000
---

under section 8 of the Act






(v)
By a foreign company
5,000
---




(vi)
Application   for   allotment   of   Director
500
---

Identification  Number  (DIN)  under  section



153 of the Act








(1)                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/-.

(2)                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.


III. Annual Fee payable by a dormant company under sub-section

(5) of section 455 of the Companies Act, 2013.

1

For Application made
Other than
OPC and



OPCs and
Small



Small
Companies



Companies





(i)
By a company having an authorized share



capital of:



a)
Upto Rs. 25,00,000
2,000
1000

b)
More thanRs.25,00,000 and upto
5,000
2500


Rs.50,00,000



c)
More than 50,00,000 and upto Rs.
10,000
---


5,00,00,000



d)
More than Rs. 5,00,00,000 and
15,000
---


upto Rs. 10 crores



e)
More than Rs. 10 crores
20,000
---
(ii)
By a company limited by guarantee but not
2,000
---

having a share capital



























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

(i)           Under clause (a) of sub-section (1) of section 399 of the Act – Rs.100/-

(ii)          Under clause (b) of sub-section (1) of section 399 of the Act

(a)  For copy of Certificate of Incorporation – Rs.100/-

(b)  For copy or extract of other documents including hard copy of such document on computer readable media – Rs.25 per page.


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

Rs.6000/- for each document.


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

Rs.5000/-

F.No. 01/16/2013 CL-V


(Renuka Kumar) Joint Secretary to the Govt of India








INSTRUCTIONS

1.Payment of fees - Except as otherwise provided elsewhere, the table of fees annexed to the Companies (Registration Offices and Fees), Rules 2014, shall be payable in the following head.

(1)          fees payable to the Registrar in pursuance of the Act or any rule or regulation made or notification issued thereunder shall be paid to the Registrar on any authorized bank by the Ministry of Corporate Affairs and acting as the agent of the Reserve Bank of India for credit under the following head, namely : -


Major
Alphanumeric
code
Account
Serial Code
Source
Head
description


Code

category






check digit






1475
Other
general
147500105
14750006
113

Economic service




Regulation
of
joint




stock companies





(a) Registration fees
14750010599
14750032
114

(b) Filing fees

14750010598
14750033
117

(c)   inspection
and
14750010597
14750034
112

copying fee






(d) other fees

14750010596
14750035
119
















(2) Where application is filed through electronic media or through any other computer readable media, the user may choose any one of the following payment options namely, (i) Credit Card; or (ii) Internet Banking; or (iii) Remittance at the Bank Counter or (iv) any other mode as approved by the Central Government. The requisite fee as specified in Companies (Registration Offices and Fees), Rules 2014 shall be payable through any of the accredited branches of the following Banks.

(a)  Punjab National Bank

(b)  State Bank of India

(c)  Indian Bank

(d)  ICICI Bank

(e)  HDFC Bank

(f) Union Bank of India”
















(3)  The fees payable to the Registrars may be paid bank drafts payable at drawn on banks, located at the same city or town as the office of the Registrar :

(4)  Where a fee payable to the Registrar is paid through bank drafts as, aforesaid it shall not be deemed to have been paid unless and until the relevant drafts are cashed and the amount credited."

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