MCA Event Filings — INC-20A, DIR-12, SH-7, PAS-3, INC-22, CHG-1 & STK-2 with the Fee Tables
Quick answer: Beyond the annual AOC-4/MGT-7 cycle, every change in a company triggers an event filing with its own clock: INC-20A within 180 days of incorporation (else ₹50,000 on the company and ₹1,000 a day per officer, capped at ₹1 lakh each), DIR-12 within 30 days of a director joining or leaving, SH-7 and PAS-3 for capital and allotments, INC-22 for a registered-office move, CHG-1 within 30 days of a charge, STK-2 to close down. Late event forms pay the 2×–12× additional-fee multiplier — not the ₹100-a-day rate that applies to annual forms.
Last verified 4 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.
The event-filing clock
| Event | Form | Time limit | If missed |
|---|---|---|---|
| Commencement of business (subscription money received, office verified) | INC-20A | 180 days from incorporation | Additional fee 2×–12×; s.10A penalty ₹50,000 on the company + ₹1,000/day per officer in default (max ₹1,00,000 each); no business or borrowing until filed; ROC may strike off |
| Director appointed / resigned / designation changed | DIR-12 (company); DIR-11 (resigning director, optional) | 30 days | Additional fee; disqualification and DIN checks surface here |
| Increase in authorised capital | SH-7 (after EGM, MGT-14 where required) | 30 days | Additional fee plus stamp duty on the increase per state |
| Allotment of shares | PAS-3 | 30 days (15 days for private placement) | Additional fee; share certificates within 2 months with state stamp duty |
| Change of registered office | INC-22 (same ROC); INC-23 + RD approval for another ROC/state | 30 days (15–30 by case) | Additional fee; notices and jurisdiction change |
| Charge created / modified / satisfied | CHG-1 / CHG-4 | 30 days; CHG-1 up to 60 days with additional fee, to 120 days with ad valorem fee | Beyond 120 days only by NCLT condonation |
| Closing a company / LLP | STK-2 (fee ₹10,000) / LLP Form 24 | After settling liabilities, bank closure, nil-liability affidavit | Pending annual filings must be made up first |
Normal MCA fee by authorised capital (most event forms)
| Authorised capital | Normal fee |
|---|---|
| Up to ₹1,00,000 | ₹200 |
| ₹1,00,001 – ₹4,99,999 | ₹300 |
| ₹5,00,000 – ₹24,99,999 | ₹400 |
| ₹25,00,000 – ₹99,99,999 | ₹500 |
| ₹1 crore and above | ₹600 |
Additional fee for late event forms — the multiplier, not ₹100 a day
| Delay | Additional fee | Example on a ₹200 form |
|---|---|---|
| Up to 30 days | 2× normal fee | ₹400 |
| 31–60 days | 4× | ₹800 |
| 61–90 days | 6× | ₹1,200 |
| 91–180 days | 10× | ₹2,000 |
| Beyond 180 days | 12× | ₹2,400 |
What we do
- Event calendar from incorporation: INC-20A, first auditor, first board meeting, registered-office verification
- Board/EGM paperwork, MGT-14 where required, and the e-form on MCA V3 with the right slab and stamp duty for Delhi, UP, Haryana or Bihar
- Catch-up filings with the multiplier computed, adjudication/compounding where a penalty is already triggered
- Closures: STK-2 / LLP Form 24 with annual filings regularised first — see ROC annual compliance for the yearly cycle
Client: A Gurugram SaaS company that onboarded two directors and raised capital in its first quarter.
Situation: INC-20A, DIR-12 and PAS-3 all unfiled four months in; the bank held a working-capital line pending the commencement certificate.
Approach: Filed INC-20A (10× slab), both DIR-12s and PAS-3 in one week with the MGT-14 and share-certificate stamping, and documented the s.10A position for the board.
Outcome: Commencement certificate issued; the facility released; an event calendar now runs with the board pack.
Client identity and certain details have been changed or withheld to protect confidentiality. Outcomes depend on individual facts and are not a guarantee of results.
Talk to us before you file anything
Frequently asked questions
What is the penalty for not filing INC-20A?
Two layers: the additional MCA fee of 2× to 12× the normal fee by length of delay, and the Section 10A penalty — ₹50,000 on the company and ₹1,000 a day on every officer in default, capped at ₹1,00,000 each — plus the bar on business and borrowing and the risk of strike-off.
What is the MCA fee for INC-20A?
The normal fee follows authorised capital — ₹200 up to ₹1 lakh, ₹300 to ₹5 lakh, ₹400 to ₹25 lakh, ₹500 to ₹1 crore, ₹600 above — multiplied if late.
Is the late fee for DIR-12 ₹100 per day?
No. ₹100 a day is for annual forms (AOC-4, MGT-7). DIR-12 and other event forms pay the 2×–12× multiplier on the normal fee, with adjudication penalties possible for continued default.
Within how many days must a director's appointment be filed?
DIR-12 within 30 days of the board or general-meeting resolution; the director needs a DIN and a valid DSC, and must not be disqualified under s.164.
How long do I have to register a charge?
CHG-1 within 30 days; up to 60 days with additional fee; up to 120 days with ad valorem additional fee; after that only the NCLT can condone.
What does it cost to strike off a company?
The STK-2 government fee is ₹10,000, after liabilities are settled, the bank account closed and the indemnity/affidavits sworn; pending annual filings must be made up first.
Do I pay stamp duty on increasing authorised capital?
Yes — state stamp duty on the increase (SH-7) and on share certificates after allotment (PAS-3); rates differ in Delhi, UP, Haryana and Bihar and are paid through MCA's stamp module where enabled.
Can an unfiled INC-20A be fixed after 180 days?
Yes — file it with the 12× additional fee; but the s.10A penalty for not filing within 180 days still applies and may be adjudicated, so the filing and the penalty position are handled together.