MCA Government Fee Schedule — Pvt Ltd Company Registration
The Ministry of Corporate Affairs (MCA) charges government fees for company registration based on the authorised share capital of the proposed company. These fees are paid online on the MCA21 portal through the integrated SPICe+ form. The fee schedule has been revised multiple times since the introduction of the Companies Act 2013, with a general trend toward reducing fees for small companies to encourage formalisation of businesses.nnFor a Private Limited Company with authorised capital up to Rs.1,00,000, the filing fee for incorporation (SPICe+ registration fee) is Rs.0 — there is no government registration fee. The MOA and AOA filing fees are also nominal at Rs.200 each. For authorised capital of Rs.5 lakh, the registration fee is Rs.2,000. For Rs.10 lakh capital, the fee is Rs.3,500. For Rs.25 lakh capital, the fee is approximately Rs.5,000 to Rs.6,000. The fee structure is progressive with each additional slab of authorised capital adding to the base fee.nnIn addition to the MCA registration fees, stamp duty is payable on the Memorandum of Association and Articles of Association. Stamp duty varies significantly by state — Delhi charges a nominal amount under the Delhi Stamp Act; Karnataka, Maharashtra, and some other states have their own stamp duty schedules for company documents. On average, stamp duty for a standard incorporation adds Rs.1,000 to Rs.5,000 to the total government cost depending on the state of incorporation.
| Authorised Capital | MCA Registration Fee | MOA/AOA Fee | Approx Stamp Duty | Total Govt Cost |
|---|---|---|---|---|
| Up to Rs.1,00,000 | Rs.0 (zero) | Rs.400 (Rs.200 each) | Rs.500–2,000 (state-wise) | Rs.500–2,400 |
| Rs.1,00,001 to Rs.5,00,000 | Rs.2,000 | Rs.400 | Rs.1,000–3,000 | Rs.3,400–5,400 |
| Rs.5,00,001 to Rs.10,00,000 | Rs.3,500 | Rs.400 | Rs.1,500–4,000 | Rs.5,400–7,900 |
| Rs.10,00,001 to Rs.25,00,000 | Rs.5,000 | Rs.400 | Rs.2,000–5,000 | Rs.7,400–10,400 |
| Rs.25,00,001 to Rs.50,00,000 | Rs.7,000 | Rs.400 | Rs.3,000–6,000 | Rs.10,400–13,400 |
| Above Rs.50,00,000 | Rs.7,000 + Rs.100 per Rs.10,000 | Rs.400 | Varies | Varies by capital |
LLP Registration Fees — Government and Professional Charges
Limited Liability Partnership (LLP) registration fees are based on the total monetary value of contribution (capital) by all partners. The MCA fee schedule for LLP registration is separate from the company registration schedule and is typically lower than equivalent company fees.nnFor an LLP with total partner contribution up to Rs.1 lakh, the government fee for filing Form FiLLiP (the LLP incorporation form) is Rs.500. For contribution between Rs.1 lakh and Rs.5 lakh, the fee is Rs.2,000. For Rs.5 lakh to Rs.10 lakh contribution, the fee is Rs.4,000. For Rs.10 lakh to Rs.25 lakh, the fee is Rs.5,000. For Rs.25 lakh to Rs.1 crore, the fee is Rs.5,600. Above Rs.1 crore, the fee is Rs.7,500. Stamp duty on the LLP Agreement varies by state.nnThe LLP Agreement — the primary governing document of the LLP — must be filed within 30 days of incorporation in Form 3. The filing fee for Form 3 (LLP Agreement) is Rs.50 per page of the agreement with a maximum fee of Rs.500. LLP agreements are typically 15 to 30 pages, so Form 3 filing fee is usually Rs.500. The LLP Agreement should be stamped at the applicable stamp duty rate for the state of LLP registration — stamp duty on LLP agreements ranges from Rs.500 to Rs.5,000 depending on the state and the contribution amount.
DSC and DIN Costs — Pre-Registration Expenses
Before filing the SPICe+ or FiLLiP form, each proposed director or designated partner must obtain a Digital Signature Certificate (DSC). DSC is required to digitally sign the incorporation form and all subsequent MCA filings. The cost of a Class 3 DSC — which is required for MCA filings — ranges from Rs.1,000 to Rs.2,500 per person depending on the certifying authority and the validity period (1 year or 2 years).nnFor a company with two directors, DSC costs are Rs.2,000 to Rs.5,000 for both directors combined. Most CA firms and registration service providers procure DSC on behalf of clients as part of the registration package — the DSC cost is either included in the professional fee package or charged separately. DSC is valid for 1 to 3 years depending on the certificate class and must be renewed before expiry if the director continues to sign MCA filings. DSC from one certifying authority can be used across all MCA filings, income tax filings, GST filings, and other e-government applications that accept digital signatures.nnFor DIN (Director Identification Number), there is no separate government fee when applying through the SPICe+ form — DIN is allotted as part of the incorporation process. For directors who need a DIN independently (for example, to be appointed in an existing company without going through a full incorporation), DIN must be applied through Form DIR-3 with a fee of Rs.500. New directors in the SPICe+ form receive their DIN simultaneously with the Certificate of Incorporation — no prior DIN application is needed.
Professional Fees for Company Registration — What to Expect
Professional fees charged by CA firms, CS firms, and registration service providers for handling company registration cover the time and expertise involved in document preparation, application filing, government liaison, and post-registration setup. Fee structures vary by service provider — some charge flat packages while others itemise each service component.nnA basic Pvt Ltd company registration package from a reputable CA or CS firm typically covers: DSC procurement for directors, name reservation through RUN, SPICe+ Part B preparation and filing, eMOA and eAOA drafting and filing, AGILE-PRO-S filing for GST and bank account, and Certificate of Incorporation delivery. This package typically costs Rs.5,000 to Rs.15,000 depending on the service provider, location, and complexity. Premium packages include: post-incorporation board meeting minutes, first Board Resolution set, INC-20A filing, share certificate printing, and GST registration post-incorporation — these range from Rs.12,000 to Rs.25,000 all-inclusive.nnFor LLP registration, professional fees are similar — Rs.4,000 to Rs.12,000 for basic LLP incorporation including FiLLiP filing, DSC for partners, LLP Agreement drafting and stamping, and Form 3 filing. The LLP Agreement drafting requires more customisation than standard MOA/AOA templates since LLP Agreements are bespoke documents governing the specific rights and obligations of the partners. More complex LLP Agreements (with detailed profit-sharing matrices, exit clauses, and dispute resolution mechanisms) attract higher professional fees.
Hidden Costs to Budget For — Beyond the Basic Registration
Beyond the MCA fees and professional registration charges, businesses should budget for several additional costs that arise immediately after or during registration. Not accounting for these can create unpleasant surprises in the first year.nnFirst, a company bank account is required to deposit share subscription money and for all subsequent transactions. Most banks charge account opening fees of Rs.0 to Rs.5,000 depending on the account type — current account for a company requires a minimum balance (Rs.10,000 to Rs.1,00,000 depending on the bank) which must be maintained. Bank statements are also required for GST and other regulatory registrations.nnSecond, the statutory auditor must be appointed within 30 days of incorporation. Auditor fees for the first year of a new company range from Rs.5,000 to Rs.25,000 for small companies without significant transactions. Third, annual ROC filing compliance for the first year requires filing of MGT-7 (annual return) and AOC-4 (financial statements) — professional fees for this range from Rs.5,000 to Rs.15,000. Fourth, if the company registers for GST (which is typically done through SPICe+ itself or shortly after), monthly GST return filing costs Rs.1,500 to Rs.5,000 per month in CA fees. Fifth, income tax return filing for a company (ITR-6) requires a statutory audit and costs Rs.5,000 to Rs.25,000 per year depending on turnover. Prudent founders budget Rs.30,000 to Rs.70,000 for the first year's total compliance costs beyond the one-time registration expense.
