ROC – FEES STRUCTURE

Fees For Filing Various Documents or For Registering any Fact Under Companies Act, 2013 (Except for Form No SH. 7) :
Nominal Share Capital Fees per document
1. Less than Rs. 100000 Rs. 200
2. Rs. 100000 less than Rs. 500000 Rs. 300
3. Rs. 500000 less than Rs. 2500000 Rs. 400
4. Rs. 2500000 or more less than Rs. 1 Crore Rs. 500
5. Rs. 1 Crore or more Rs. 600
Form No. SH 7 For Increasing Authorised Capital
The difference between the fee payable on the proposed Authorized Capital and on the existing Capital at the rates prevailing on date of filing.
For enhancement of Authorized Capital or for registration of a new company, an additional stamp duty is payable @0.15% of the increased authorized capital or fresh authorized capital of new company as per Delhi Stamp Act.
Fee on Applications (including Appeal) made to Central Government
Application made by OPC & Small Companies Other than OPC & Small Companies
(i) A Company having an authorized Share Capital of :
(a) Upto Rs 25,00,000 1000 2000
(b) More than Rs 25,00,000 and upto Rs 50,00,000 2500 5000
(c) More than Rs 50,00,000 and upto Rs 5 Crores N/A 10000
(d) More than Rs 5 Crores and upto Rs 10 Crores N/A 15000
(e) More Than Rs 10 Crores N/A 20000
(ii) A Company limited by guarantee but not having share capital - 2000
(iii) Section 8 Company - 2000
(iv) Foreign Company - 5000
(v) Application for Allotment of DIN U/S 153 500 500

Additional Fees For Late Filing Of Document

Document Period of delay Rate of Additional Fee
Form No. SH 7 (increase in Share Capital) Up to 1 Year Beyond 6 Months
2.5% pm on normal fee 3% pm on normal fee
OtherDocuments i) Upto 15 days (Sec. 93, 139 & 157) One time of normal filing fee
ii) More than 15 days and upto 30 days Two times of normal filing fee
iii) More than 30 days and upto 60 days Four times of normal filing fee
iv) More than 60 days and upto 90 days Six times of normal filing fee
v) More than 90 days and upto 180 days Ten times of normal filing fee
vi) More than 180 days and upto 270 days Twelve times of normal filing fee

Other Fee to be Paid

Inspection of File and Charges Charges
File Inspection Rs. 100
Charges Inspection Rs. 100
Fees for Obtaining Certified Copy
Certificate of Incorporation Rs.100
Other Certified Copies Rs. 25 per page
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News, Due Date Reminder and Location Map

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Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
10 Jan 26 Monthly Return by Tax Deductors for December.
10 Jan 26 Monthly Return by e-commerce operators for December.
11 Jan 26 "Monthly Return of Outward Supplies for December. "
13 Jan 26 Monthly Return of Input Service Distributor for December.
13 Jan 26 Monthly Return by Non-resident taxable person for December.
13 Jan 26 Quarterly return of Outward Supplies for October-December. (QRMP)
14 Jan 26 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in November.
14 Jan 26 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in November.
14 Jan 26 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in November.
14 Jan 26 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in November.
15 Jan 26 Statement of Foreign Remittances by Authorized Dealers for December quarter.
15 Jan 26 Uploading declarations received in Form 15G/15H for December quarter.
15 Jan 26 Contribution from Jul-Dec. Amount = No of employee as on 31 Dec X Rs 3
15 Jan 26 TCS Statements for December quarter.
15 Jan 26 ESI payment for December.
15 Jan 26 E-Payment of PF for December.
15 Jan 26 Details of Deposit of TDS/TCS of December by book entry by an office of the Government.
18 Jan 26 Payment of tax by Composition taxpayers for December quarter.
20 Jan 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for December. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
20 Jan 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Dec. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Jan 26 Summary Return cum Payment of Tax for December by Monthly filers. (other than QRMP).
22 Jan 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Dec quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra an
22 Jan 26 Summary Return of December quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, And
24 Jan 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Dec quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, Wes
24 Jan 26 Summary Return of December quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha,
28 Jan 26 Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for December .
31 Jan 26 Annual Return by OPCs and Small Companies.
31 Jan 26 Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.)
31 Jan 26 Filing a report on Corporate Social Responsibility by every company covered u/s 135 of the Companies Act, 2013.
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