Certain Exemptions to certain companies under the Companies Act 2013 – At a Glance

I

Registration of a company

                   
                             
 

(A)

Company having share capital

                   
 

Nominal (Authorised) share capital

 

 OPC & Small Co *

Other Co

 

 

 

            100,000

 

0

 

 

 

0

     

 

 

          100,000

            500,000

 

0

 

 

 

0

     

 

 

          500,000

         1,000,000

 

0

 

 

 

0

     

 

 

       1,000,000

         5,000,000

 

2000 + 200 for every Rs. 10,000 or part thereof, after first Rs. 10,00,000

36,000 + 300

for every Rs. 10,000 or part thereof, after first

Rs. 10,00,000

 

       5,000,000

      10,000,000

 

NA

 

 

1,56,000 + 100

Rs. 50,00,000

 

    10,000,000

 

 

 

NA

 

 

2,06,000 + 75

Rs. 1,00,00,000

           

* Applicable if it remains such a Co for NOT < 1 year from its incorporation

           
                             
 

(B)

NOT Having share capital

                   
 

No. of members as stated in AoA

 

Registration fees

 

 

         
 

 

 

                      20

 

0

   

 

         
 

                    20

                    200

 

        5,000

   

 

         
 

                  200

 Unlimited

 

5000 + Rs.10 for every member after first 200

         
 

 

 Unlimited

 

 

 

      10,000

 

 

 

         
           

 Ceiling on aggregate payment: Rs. 10,000

         
                             

II

Filing fees in respect of all forms
(incl.
intimation to RoC / other officer / authority u/s 159, Notice of Appt of Auditor / Secretarial Auditor / Cost Auditor),
other than
(i) Form for increase in Nominal Share Capital, and (ii) Forms u/s 92 (Annual Return) and 137 (Financial Statements)

 

(A)

Company having share capital

                   
 

Nominal share capital

 

Normal Form filing fees

If Delay in no. of days is: →

0 to 15

> 15 to 30

>30 to 60

> 60 to 90

> 90 to 180

> 180

 

 

S. 139, 157

Other forms

 

 

 

1

2

2

4

6

10

12

 

 

 

            100,000

 

200

Additional filing fees = No. of times Normal filing fees

200

400

             400

             800

        1,200

        2,000

        2,400

 

          100,000

            500,000

 

300

300

600

             600

          1,200

        1,800

        3,000

        3,600

 

          500,000

         2,500,000

 

400

400

800

             800

          1,600

        2,400

        4,000

        4,800

 

       2,500,000

      10,000,000

 

500

500

1,000

          1,000

          2,000

        3,000

        5,000

        6,000

 

    10,000,000

 

 

 

600

600

1,200

          1,200

          2,400

        3,600

        6,000

        7,200

                             
 

(B)

NOT Having share capital

                   
 

No. of members as stated in AoA

 

Normal Form filing fees

If Delay in no. of days is: →

0 to 15

> 15 to 30

>30 to 60

> 60 to 90

> 90 to 180

> 180

 

 

S. 139, 157

Other forms

 

 

 

1

2

2

4

6

10

12

 

 

 

                      20

 

 

Additional filing fees = No. of times Normal filing fees

 

 

 

 

 

 

 

 

 

* incorporated on or after 26/01/2018

 

0

                 -  

                 -  

                 -  

                 -  

               -  

               -  

               -  

 

 

 * otherwise

 

200

200

400

             400

             800

        1,200

        2,000

        2,400

 

                    20

 

 

 

200

200

400

             400

             800

        1,200

        2,000

        2,400

                             

IIII

Filing fees in respect of Forms u/s 92 (Annual Return) and 137 (Financial Statements) incl. revised FS / BoD Rep u/s 130 / 131, in respect of which -

 

(a)

Due date for filing is BEFORE 30/06/2018 & filed AFTER the due date but BEEFORE 30/06/2018

 

 

 

 

 

 

                       

 

 

 

Normal Form filing fees + Additional filing fees Same as I above

                             
 

(b)

Due date for filing is BEFORE 30/06/2018 & filed AFTER the due date, also AFTER 30/06/2018

 

 

 

 

 

 

                       

 

 

 

Normal Form filing fees + Additional filing fees Same as I above

 

 

Plus

 

 

Rs. 100 per day of delay with effect from 01/07/2018

                             
 

(c)

Due date for filing is AFTER 30/06/2018 & filed AFTER the due date i.e. AFTER 30/06/2018

 

 

 

 

 

 

                       

 

 

 

Normal Form filing feesSame as I above

 

 

Plus

 

 

Rs. 100 per day of delay with effect from 01/07/2018

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