ROC Charges for New Company Incorporation
Calculate exact Government RoC registration fees under SPICe+ (Rule 38), statutory PAN & TAN charges, capital expansion slabs, additional late checkout fees, and RoC adjudication penalties with Section 446B relief.
1. Entity Details & State Jurisdiction
Complete Statutory Cost Breakdown
Rule 38 Exemption (₹0 RoC Fee)Zero RoC Filing Fee (NIL) under SPICe+ (Rule 38) for Authorized Capital up to ₹15,00,000.
State Stamp Duty Breakdown (Maharashtra): Maharashtra: MoA ₹200 flat + AoA ₹1,000 per ₹5,00,000 of capital or part (Max ₹50,00,000).
Read complete 18-state stamp duty guide →Form Your Company with TaxAstro Corporate Desk
End-to-end company incorporation in 7 working days: Name reservation, MoA/AoA drafting, SPICe+ filing, PAN/TAN, Certificate of Incorporation & corporate bank account setup.
Statutory Framework & MCA Fee Regulations
1. SPICe+ Rule 38 RoC Fee Exemption
Under Rule 38 of the Companies (Registration Offices and Fees) Rules, 2014, no RoC fee is payable for incorporation of a company having an authorized share capital up to ₹15,00,000 (or up to 20 members for companies without share capital).
2. Section 446B Relief Clause
Under Section 446B of the Companies Act, One Person Companies (OPCs), Small Companies, DPIIT Startups, and Producer Companies pay only one-half (50%) of standard statutory penalties, with an absolute ceiling of ₹2,00,000 for the company and ₹1,00,000 for each officer.
3. Daily Late Fee on Annual Filings
Defaults in filing Annual Accounts (Form AOC-4) and Annual Return (Form MGT-7) attract a mandatory statutory late fee of ₹100 per day per form from the due date, accruing continuously without any statutory cap.
4. State Stamp Duty vs. RoC Fees
RoC filing fees are central government charges collected on the MCA21 portal. State stamp duty on MoA/AoA is governed by respective State Stamp Acts and varies widely across India (e.g., Delhi, Maharashtra, Karnataka, Gujarat). View 18-State Stamp Duty Matrix →
Frequently Asked Questions
Everything you need to know about ROC Charges & MCA Incorporation, statutory rules, and tax compliance.
Yes, under Rule 38 of the Companies (Incorporation) Rules, 2014, MCA ROC registration fees on Form SPICe+ (INC-32) are zero for companies incorporated with authorized share capital up to ₹15,00,000 (or up to 20 members without share capital). Only nominal PAN/TAN and state stamp duties apply.
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