Certain Exemptions to certain companies under the Companies Act 2013 – At a Glance
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Registration of a company
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(A)
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Company having share capital
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Nominal (Authorised) share capital
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OPC & Small Co *
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Other Co
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≤
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100,000
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0
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0
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>
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100,000
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≤
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500,000
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0
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0
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>
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500,000
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≤
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1,000,000
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0
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0
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>
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1,000,000
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≤
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5,000,000
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2000 + 200 for every Rs. 10,000 or part thereof, after first Rs. 10,00,000
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36,000 + 300
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for every Rs. 10,000 or part thereof, after first
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Rs. 10,00,000
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>
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5,000,000
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≤
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10,000,000
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NA
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1,56,000 + 100
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Rs. 50,00,000
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>
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10,000,000
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NA
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2,06,000 + 75
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Rs. 1,00,00,000
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* Applicable if it remains such a Co for NOT < 1 year from its incorporation
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(B)
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NOT Having share capital
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No. of members as stated in AoA
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Registration fees
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≤
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20
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0
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>
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20
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≤
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200
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5,000
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>
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200
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≤
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Unlimited
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5000 + Rs.10 for every member after first 200
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Unlimited
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10,000
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Ceiling on aggregate payment: Rs. 10,000
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II
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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)
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(A)
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Company having share capital
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Nominal share capital
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Normal Form filing fees
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If Delay in no. of days is: →
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0 to 15
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> 15 to 30
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>30 to 60
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> 60 to 90
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> 90 to 180
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> 180
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S. 139, 157
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Other forms
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1
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2
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2
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4
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6
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10
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12
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≤
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100,000
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200
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Additional filing fees = No. of times Normal filing fees
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200
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400
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400
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800
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1,200
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2,000
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2,400
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>
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100,000
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≤
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500,000
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300
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300
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600
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600
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1,200
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1,800
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3,000
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3,600
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>
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500,000
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≤
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2,500,000
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400
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400
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800
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800
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1,600
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2,400
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4,000
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4,800
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>
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2,500,000
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≤
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10,000,000
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500
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500
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1,000
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1,000
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2,000
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3,000
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5,000
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6,000
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>
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10,000,000
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600
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600
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1,200
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1,200
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2,400
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3,600
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6,000
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7,200
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(B)
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NOT Having share capital
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No. of members as stated in AoA
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Normal Form filing fees
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If Delay in no. of days is: →
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0 to 15
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> 15 to 30
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>30 to 60
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> 60 to 90
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> 90 to 180
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> 180
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S. 139, 157
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Other forms
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1
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2
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2
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4
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6
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10
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12
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≤
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20
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Additional filing fees = No. of times Normal filing fees
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* incorporated on or after 26/01/2018
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0
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-
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-
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-
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-
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-
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-
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-
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* otherwise
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200
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200
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400
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400
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800
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1,200
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2,000
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2,400
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>
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20
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200
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200
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400
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400
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800
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1,200
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2,000
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2,400
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IIII
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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 -
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(a)
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Due date for filing is BEFORE 30/06/2018 & filed AFTER the due date but BEEFORE 30/06/2018
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Normal Form filing fees + Additional filing fees Same as I above
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(b)
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Due date for filing is BEFORE 30/06/2018 & filed AFTER the due date, also AFTER 30/06/2018
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Normal Form filing fees + Additional filing fees Same as I above
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Plus
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Rs. 100 per day of delay with effect from 01/07/2018
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(c)
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Due date for filing is AFTER 30/06/2018 & filed AFTER the due date i.e. AFTER 30/06/2018
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Normal Form filing feesSame as I above
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Plus
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Rs. 100 per day of delay with effect from 01/07/2018
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