Companies Act 2013 · Rules · G.S.R. 268(E)
Companies (Registration Offices and Fees) Rules, 2014
The Registrar offices and how e-forms are filed, signed, processed (including the Central Processing Centre) and inspected. The Annexure sets the filing fee for every MCA e-form and the additional fee for late filing.
Last checked: 27 October 2026 against the Ministry of Corporate Affairs consolidated rules text.
| Notification | G.S.R. 268(E) dated 31 March 2014 · made for Chapter XXIV of the Act |
|---|---|
| Act sections | 396, 398, 399, 403 |
| MCA forms | GNL-1, GNL-2, GNL-3, GNL-4 |
| Latest amendment | Companies (Registration Offices and Fees) Amendment Rules, 2026, G.S.R. 300(E) dated 21 April 2026 Revised the fee for DIR-3 KYC Web in the Annexure (nil if filed in time; a fee applies for late filing or DIN reactivation). Source: MCA text + Gazette reports · 16 amending notifications shown in MCA's text |
The rules, one by one
Rule numbers and headings follow MCA's consolidated text. Rule 1 (short title) and rule 2 (definitions) are left out unless they matter in practice. The notes are a plain-English guide, not the rule text.
| Rule | Heading | What it says |
|---|---|---|
| 3 | Business activity | |
| 4 | Registration offices | |
| 5 | Powers and duties of Registrars | |
| 6 | Seal of Registrar | |
| 7 | Manner and conditions of filing | Documents are filed electronically on the MCA portal. |
| 8 | Authentication of documents | E-forms are signed with a digital signature certificate. |
| 8A | Signing of forms | |
| 9 | Maintaining documents electronically | |
| 10 | Procedure on receipt of an e-form | The Registrar may approve, reject, or send a form back for resubmission, and the rule sets the time allowed for resubmission. |
| 10A | Central Processing Centre | Inserted in 2024 (G.S.R. 107(E)). Specified forms are processed centrally instead of by the local Registrar. |
| 11 | Vacation or removal of directors | |
| 12 | Fees | Fees are in the Annexure: normal fees by nominal share capital, and additional fees for late filing. Most forms pay a multiple of the normal fee that rises with the delay. Annual filing forms such as AOC-4 and MGT-7 pay ₹100 a day. |
| 13 | Mode of payment | Fees are paid online through the MCA portal. |
| 14 | Inspection, production and evidence of documents | |
| 15 | Inspection of documents | Public documents of a company can be viewed on the MCA portal for a fee. |
Related
- SH-7 fee finder (increase in authorised capital)
- All Companies Rules · Companies Act 2013 ready reckoner
Other rules explained in detail: Incorporation Rules · Share Capital and Debentures Rules · Acceptance of Deposits Rules · Management and Administration Rules · Accounts Rules · Audit and Auditors Rules · Appointment and Qualification of Directors Rules · Meetings of Board and its Powers Rules · Prospectus and Allotment of Securities Rules · Registration of Charges Rules · Significant Beneficial Owners Rules · CSR Policy Rules · Managerial Personnel Rules · Compromises, Arrangements and Amalgamations Rules · Strike-off (Removal of Names) Rules
Sources: Ministry of Corporate Affairs, Acts & Rules e-book (consolidated rules with amendment notes), and the Gazette of India notifications named on this page. This page is a plain-English guide, not the text of the rules. Check the current rule on the MCA portal before relying on it.