Authorized Share Capital Fee Calculator (MCA Form SH-7)
Estimate the cost of increasing authorized share capital in India with RegisterKaro’s Authorized Share Capital Fee Calculator. Get an instant breakdown of ROC filing fees and state-wise stamp duty as per MCA rules before filing Form SH-7.
Calculate your SH-7 cost
Fill in the details and press Calculate cost.
How the fee works. The ROC does not charge a flat slab amount. It charges the fee on your new authorized capital minus the fee on your existing authorized capital, both computed at today's rates. Most calculators skip this and overstate small increases while understating large ones.
Your estimated cost
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Calculating the cost of registering and increasing authorized share capital in India can be complex. Fees depend on multiple components, including MCA filing charges, authorized capital slabs, and state-wise stamp duty rates. Since stamp duty varies across states, businesses often spend time verifying different fee structures. The complexity leads to confusion and potential calculation errors.
RegisterKaro’s authorized share capital fee calculator streamlines this process. It provides an instant and structured estimate of your total capital increase cost, helping you plan compliance expenses accurately before filing Form SH-7.
The short answer. The ROC fee on an increase equals the fee on the new authorized capital minus the fee on the existing authorized capital, both computed at the rates in force on the filing date. Rule 12 of the Companies (Registration Offices and Fees) Rules, 2014 fixes this difference method. Stamp duty is charged separately by the state where the registered office sits.
What Does the Authorized Share Capital Fee Calculator Include?
- Capital increase calculation based on existing and proposed authorized capital
- MCA filing fees as per the Companies (Registration Offices and Fees) Rules, 2014
- State-wise stamp duty based on applicable rates for MOA alteration
- Automatic calculation of the total payable amount for capital increase
- Due date estimation based on resolution date and filing timeline
- Additional fee calculation where Form SH-7 is filed beyond the 30-day window
- Concessional fee scale for One Person Companies and small companies
- Instant and accurate fee breakdown for better compliance planning
This MCA authorized capital fees calculator helps founders, finance teams, and professionals accurately estimate authorized capital increase fees, reduce errors, and plan for compliance costs with confidence, all in one place.
What is Authorized Share Capital in India?
Authorized share capital, also called registered or nominal capital, is the maximum amount of capital a company is legally allowed to issue to its shareholders. This limit is defined in the company’s Memorandum of Association (MOA) at the time of incorporation. It acts as the upper ceiling of equity funding a company can raise without making changes to its MOA.
For example, if a company sets its authorized share capital at ₹10 lakh, it cannot issue shares worth more than ₹10 lakh without first increasing the limit in its MOA. Companies generally choose this amount based on their current funding needs and future growth expectations.
Authorized share capital is different from paid-up capital, which represents the actual amount shareholders have paid against the shares issued to them. A company may have an authorized capital of ₹50 lakh but a paid-up capital of only ₹10 lakh. The gap allows room for future share issuances without immediately altering the MOA.
When Do You Need to Increase Authorized Capital?
A company must increase its authorized share capital when it plans to raise more funds than its current limit allows. This involves:
- Passing an ordinary resolution under Section 61 of the Companies Act, 2013
- Filing Form SH-7 with the ROC within 30 days
- Paying applicable MCA filing fees and stamp duty charges
Check the Articles first. Section 61 allows an increase only where the Articles of Association authorize it. Where the AOA is silent, the company must alter the AOA by special resolution under Section 14 and file Form MGT-14 before filing SH-7. For most private companies the AOA already contains an enabling clause, so MGT-14 is not required.
ROC Fees for Authorized Share Capital in India
ROC fees for authorized share capital are the statutory charges that a company pays to the Registrar of Companies when it registers or increases its authorized capital. The Ministry of Corporate Affairs prescribes these fees under the Companies (Registration Offices and Fees) Rules, 2014.
When Do ROC Fees Apply?
ROC fees are charged in two key situations:
- At the time of incorporation: when a company registers its initial authorized share capital
- During capital increase: when a company increases its authorized capital by filing Form SH-7 after passing the required resolutions
How Are ROC Fees Calculated?
ROC fees follow a slab-based structure, so the fee increases based on the amount of authorized capital.
- Higher capital increase leads to higher ROC fees
- Lower capital increase leads to lower ROC fees
This ensures that the fee structure scales proportionately with the size of the capital change. The fee is not a flat slab amount, however. The Registrar computes the fee on the new authorized capital, computes the fee on the existing authorized capital, and charges the difference between the two.
ROC Fees vs Stamp Duty
ROC filing fees are separate from stamp duty charges, which vary by state and are payable on MOA alteration. Both components must be paid to complete the authorized capital increase process.
Since ROC fees and stamp duty depend on your capital and state, using an authorized share capital fee calculator helps you get an instant and accurate cost estimate before filing Form SH-7.
Authorized Share Capital Fees Breakdown
The cost of increasing authorized share capital is made up of multiple components. Understanding each fee helps companies plan their capital restructuring budget more accurately. The total cost typically includes:
a. ROC filing fees
Paid to the Registrar of Companies for processing the increase. Collected when Form SH-7 is submitted on the MCA V3 portal.
b. MCA fee slab charges
The tiered scale under Table A of the fee rules, applied to the new capital and reduced by the fee on existing capital.
c. State-specific stamp duty
A state levy on the MOA alteration. Ranges from nil in Tamil Nadu and Uttar Pradesh to 0.5 percent in Gujarat.
a. ROC Filing Fees
ROC filing fees are the charges you pay to the Registrar of Companies for processing the increase in authorized capital. The government collects these fees when you submit Form SH-7 on the MCA V3 portal at mca.gov.in. RegisterKaro handles the full increase in authorized capital process end to end. The fee amount depends on the extent of the capital increase, computed as the difference between the fee on your new authorized capital and the fee on your existing authorized capital.
These fees are non-refundable, so companies should verify the exact amount before filing.
b. MCA Fees Structure
The MCA prescribes a detailed fee structure under the Companies (Registration Offices and Fees) Rules, 2014. For authorized capital above ₹1 crore, the MCA charges ₹2,06,000 plus ₹75 for every ₹10,000 or part thereof above ₹1 crore. This remains subject to a maximum cap of ₹2.5 crore.
For smaller companies with authorized capital up to ₹1 crore, the fees follow lower MCA slab rates. One Person Companies and small companies pay on a separate concessional scale up to ₹50 lakh. The structure ensures that startups and small businesses pay proportionally less compared to large corporations.
Note: the MCA fees structure applies uniformly across all states for the ROC filing component.
c. Stamp Duty Charges (State-wise)
Stamp duty is a state-level charge that applies when a company alters its Memorandum of Association to reflect the new authorized capital. Each state in India prescribes its own stamp duty rate for this type of document alteration. This makes stamp duty the most variable component in the total cost calculation.
For instance, Delhi charges stamp duty at 0.15 percent of the increased amount, while Maharashtra charges 0.3 percent and Karnataka charges ₹5,000 for every ₹10 lakh of increase. Several states charge nothing at all.
Companies must pay the stamp duty applicable in the state where the ROC office of their registration is located.
Since these components vary based on capital and state, using an authorized share capital fee calculator helps you get an accurate, all-inclusive cost estimate instantly before filing Form SH-7.
How to Calculate Authorized Share Capital Fees in India?
The cost of increasing authorized share capital is calculated by combining MCA filing fees and state-wise stamp duty based on the amount of capital increase.
Calculation Formula
Total Cost = MCA Fees + Stamp Duty
Where MCA Fees = fee on new authorized capital − fee on existing authorized capital
Step-by-Step Calculation
- Step 1: Calculate the capital increaseSubtract the current authorized capital from the proposed authorized capital.
- Step 2: Apply the MCA fee structure to the new capitalFind the slab your new authorized capital falls in and compute the fee on the full amount.
- Step 3: Apply the MCA fee structure to the existing capitalCompute the fee on your existing authorized capital using the same table, then subtract it from step 2.
- Step 4: Calculate stamp dutyApply the state-specific stamp duty rate to the increased amount, respecting any minimum or maximum cap.
- Step 5: Add the total costCombine MCA fees and stamp duty to get the final payable amount. Add the additional fee if filing beyond 30 days.
Example Calculation
Suppose your company has a current authorized share capital of ₹23 crore and you want to increase it to ₹43 crore. The company is registered in Delhi, where the stamp duty rate is 0.15 percent.
| Component | Working | Amount |
|---|---|---|
| Current authorized capital | As per MCA master data | ₹23,00,00,000 |
| Proposed authorized capital | After the increase | ₹43,00,00,000 |
| Increase amount | ₹43 crore less ₹23 crore | ₹20,00,00,000 |
| Fee on new capital | ₹2,06,000 + 42,000 units × ₹75 | ₹33,56,000 |
| Fee on existing capital | ₹2,06,000 + 22,000 units × ₹75 | ₹18,56,000 |
| MCA filing fee | Difference between the two | ₹15,00,000 |
| Stamp duty, Delhi | 0.15% × ₹20 crore, below the ₹25 lakh cap | ₹3,00,000 |
| Total cost | ₹15,00,000 + ₹3,00,000 | ₹18,00,000 |
The total cost comes to ₹18,00,000, covering both the ROC fee and the stamp duty.
Instead of calculating these fees manually, you can use this authorized share capital fee calculator to get instant and accurate results based on your capital and state.
Want the exact figure confirmed before you file?
Send us your CIN. A Company Secretary verifies your existing authorized capital from MCA master data, confirms the stamp duty for your state and quotes a fixed all-inclusive price.
Factors Affecting Authorized Share Capital Fees
Several factors influence the total cost a company pays when increasing its authorized share capital. These are:
- Amount of capital increase. The amount of authorized share capital increase directly impacts the total MCA filing fees, which follow slab-based pricing rules. A higher increase leads to higher filing fees, since charges rise with each additional ₹10,000 or part thereof.
- Company type. One Person Companies and small companies pay on a concessional scale up to ₹50 lakh. The same increase can cost a small company a fraction of what it costs an ordinary private limited company.
- State of company registration. The registered state affects stamp duty because each state applies different rates for MOA alteration charges. Two companies with the same capital increase may still pay different total fees due to location differences.
- Applicable stamp duty rates. State governments update stamp duty rates through notifications, which may change the final payable amount. Companies should always check the latest rates before filing to avoid incorrect fee estimation.
- Timing of capital increase. The timing of filing can affect costs because government rules and stamp duty rates may change periodically. Filing beyond 30 days of the resolution also attracts an additional fee calculated as a percentage of the normal fee.
- Professional and compliance costs. Companies often hire professionals to prepare documents and file Form SH-7 correctly with authorities. These service fees increase the total cost, even though they do not form part of statutory charges.
Latest MCA Authorized Share Capital Fees Slab in India
The Ministry of Corporate Affairs defines a tier-based fee structure for authorized capital registration and capital increase filings. Table A of the Companies (Registration Offices and Fees) Rules, 2014 sets two separate scales. One applies to One Person Companies and small companies, the other to every other company.
Fee slab for other companies, including private limited and public limited
| Authorized capital range (after increase) | ROC fee | Fee at top of slab |
|---|---|---|
| Up to ₹1,00,000 | ₹5,000 flat | ₹5,000 |
| ₹1,00,001 – ₹5,00,000 | ₹5,000 + ₹400 per ₹10,000 above ₹1,00,000 | ₹21,000 |
| ₹5,00,001 – ₹10,00,000 | ₹21,000 + ₹300 per ₹10,000 above ₹5,00,000 | ₹36,000 |
| ₹10,00,001 – ₹50,00,000 | ₹36,000 + ₹300 per ₹10,000 above ₹10,00,000 | ₹1,56,000 |
| ₹50,00,001 – ₹1,00,00,000 | ₹1,56,000 + ₹100 per ₹10,000 above ₹50,00,000 | ₹2,06,000 |
| Above ₹1,00,00,000 | ₹2,06,000 + ₹75 per ₹10,000 above ₹1,00,00,000 | Capped at ₹2.5 crore |
Fee slab for OPC and small companies
| Authorized capital range (after increase) | ROC fee | Fee at top of slab |
|---|---|---|
| Up to ₹10,00,000 | ₹2,000 flat | ₹2,000 |
| ₹10,00,001 – ₹50,00,000 | ₹2,000 + ₹200 per ₹10,000 above ₹10,00,000 | ₹82,000 |
| Above ₹50,00,000 | Ordinary company scale applies from this point | ₹2,06,000 at ₹1 crore |
This slab structure ensures that smaller companies pay lower fees, while larger capital increases attract proportionately higher charges. It is especially relevant for private limited companies and public limited companies raising venture capital or private equity funding, where authorized capital needs to be increased before allotment.
Check your small company status before filing. A small company under Section 2(85) has paid-up capital up to ₹4 crore and turnover up to ₹40 crore, and is not a public company, a holding or subsidiary company, a Section 8 company or a company governed by a special Act. Raising authorized capital does not by itself remove that status, because the test runs on paid-up capital.
The saving is substantial. An increase from ₹10 lakh to ₹25 lakh costs ₹45,000 on the ordinary scale against ₹30,000 on the concessional scale. An increase from ₹1 lakh to ₹10 lakh costs ₹31,000 against nothing at all, because the concessional scale charges ₹2,000 flat at both ends.
Section 8 companies pay the ordinary scale, not the concessional one. Section 2(85) expressly excludes a Section 8 company from the small company definition, and a Section 8 company cannot be an OPC. The flat ₹200 figure often quoted for Section 8 companies is the document filing fee for companies without share capital, and it does not apply to a capital increase. Where a Section 8 company has no share capital at all, an increase in the number of members is filed instead, at ₹2,000 to ₹10,000 depending on member count. Section 8 companies do, however, get reduced or nil stamp duty in most states.
Note: MCA fee slabs are subject to change based on government notifications. Companies should always refer to the latest MCA guidelines to ensure accurate fee calculation.
Why Do Authorized Capital Fees Vary by State in India?
Authorized capital fees vary by state primarily because stamp duty falls under the jurisdiction of state governments in India. The Indian Stamp Act, 1899, gives each state the authority to set its stamp duty rates for legal documents.
Since increasing authorized share capital requires alteration of the MOA, the company must pay stamp duty according to the rates prescribed by its ROC-registered state. States like Delhi, Maharashtra, Karnataka, and Tamil Nadu each have distinct stamp duty schedules.
Some states charge a fixed amount for every slab of increase, while others calculate the fee as a percentage of the increased authorized capital. A large group of states charges nothing at all, because their Stamp Acts fix a one-time duty on the Articles at incorporation and never inserted the words “or increased share capital” into the charging article. Without that wording there is no provision to tax the increase.
Due to these variations, companies in different states often pay significantly different fees for the same capital increase. To simplify this, the ROC fee for authorized capital calculator above automatically factors in these state-wise differences and provides accurate estimates.
State-wise stamp duty on increase in authorized share capital
| State or UT | Duty on the increase | Minimum | Maximum |
|---|---|---|---|
| Andaman and Nicobar Islands | Nil | – | – |
| Andhra Pradesh | 0.15% of the increase | ₹1,000 | ₹5,00,000 |
| Arunachal Pradesh | Nil | – | – |
| Assam | Nil | – | – |
| Bihar | 0.15% of the increase | ₹1,000 | ₹5,00,000 |
| Chandigarh | Nil | – | – |
| Chhattisgarh | 0.15% of the increase | ₹1,000 | ₹5,00,000 |
| Dadra and Nagar Haveli and Daman and Diu Rate follows the former Daman and Diu schedule. Verify with the ROC before filing. | ₹1,000 per ₹5,00,000 or part | – | – |
| Delhi (NCT) The portal collects this amount. Whether Delhi can charge duty on an increase at all is contested before the courts. | 0.15% of the increase | – | ₹25,00,000 |
| Goa | ₹1,000 per ₹5,00,000 or part | – | – |
| Gujarat | 0.5% of the increase | – | ₹5,00,000 |
| Haryana | Nil | – | – |
| Himachal Pradesh | Nil | – | – |
| Jammu and Kashmir | Nil | – | – |
| Jharkhand | Nil | – | – |
| Karnataka Revised with effect from 3 February 2024. The earlier rate was ₹500 per ₹10 lakh, so the charge has risen tenfold. | ₹5,000 per ₹10,00,000 or part | – | ₹1,00,00,000 |
| Kerala Sources conflict. The MCA schedule can be read as nil on an increase or as 0.5 percent of authorized capital. Confirm with ROC Ernakulam before filing. | Verify with ROC | – | – |
| Ladakh | Nil | – | – |
| Lakshadweep | Nil | – | – |
| Madhya Pradesh | 0.15% of the increase | ₹5,000 | ₹25,00,000 |
| Maharashtra Revised with effect from 14 October 2024. The earlier rate was 0.2 percent capped at ₹50 lakh. | 0.3% of the increase | – | ₹1,00,00,000 |
| Manipur | Nil | – | – |
| Meghalaya | Nil | – | – |
| Mizoram | Nil | – | – |
| Nagaland | Nil | – | – |
| Odisha | Nil | – | – |
| Puducherry | Nil | – | – |
| Punjab | Nil | – | – |
| Rajasthan | 0.2% of the increase | – | ₹25,00,000 |
| Sikkim Not listed in the MCA e-stamp schedule. Confirm with the ROC before filing. | Nil | – | – |
| Tamil Nadu | Nil | – | – |
| Telangana | 0.15% of the increase | ₹1,000 | ₹5,00,000 |
| Tripura | Nil | – | – |
| Uttar Pradesh | Nil | – | – |
| Uttarakhand | Nil | – | – |
| West Bengal | Nil | – | – |
Two states changed their rates recently and most published tables are stale. Maharashtra moved from 0.2 percent capped at ₹50 lakh to 0.3 percent capped at ₹1 crore with effect from 14 October 2024. Karnataka moved from ₹500 per ₹10 lakh to ₹5,000 per ₹10 lakh capped at ₹1 crore with effect from 3 February 2024. A Karnataka company raising capital by ₹1 crore now pays ₹50,000 where it once paid ₹5,000.
Delhi carries an unresolved legal question. The MCA portal collects 0.15 percent of the increase, capped at ₹25 lakh, and a filing will not go through without paying it. However, Article 10 of Schedule I-A as amended for Delhi refers only to “authorized share capital” and omits the words “or increased share capital” that Rajasthan, Madhya Pradesh and Andhra Pradesh expressly added. The Delhi High Court held in the S.E. Investments line of cases that a fiscal statute must be read strictly, so no charging provision covers an increase. Companies filing large increases in Delhi should pay the portal demand and take advice on a refund claim.
What Late Filing of Form SH-7 Costs
Form SH-7 falls due within 30 days of the resolution. Delay attracts an additional fee of 2.5 percent per month of the normal fee for the first six months, and 3 percent per month for each month beyond six. The rate is blended, not switched. This is a percentage of the ROC fee, never a flat daily charge.
| Period of delay | Additional fee | On a ₹31,000 ROC fee |
|---|---|---|
| Up to 1 month beyond due date | 2.5% of the normal fee | ₹775 |
| Up to 2 months | 5% of the normal fee | ₹1,550 |
| Up to 3 months | 7.5% of the normal fee | ₹2,325 |
| Up to 6 months | 15% of the normal fee | ₹4,650 |
| 7 months | 15% + 3% = 18% | ₹5,580 |
| 12 months | 15% + (6 × 3%) = 33% | ₹10,230 |
Two wrong rules circulate widely for SH-7. Several sites apply ₹100 per day, which is item D of the Table of Fees and governs only Section 92 annual returns and Section 137 financial statements. Others apply the two to twelve times ladder, which is item B and expressly excludes forms for an increase in nominal share capital. An increase in authorized capital is governed by item C alone, the 2.5 and 3 percent scale above.
A separate penalty sits on top. Section 64(2) of the Companies Act, 2013 imposes a penalty of ₹1,000 for each day the default continues, or ₹5,00,000, whichever is lower. It applies to the company and to every officer in default, and it is levied through adjudication rather than collected automatically with the form. The additional fee and the penalty are different things. Filing within 30 days avoids both.
Enter your resolution date and intended filing date in the calculator above to see the additional fee added to your total, split into its 2.5 percent and 3 percent legs.
The Stamp Duty Cap Is a Lifetime Ceiling, Not a Per-Filing Ceiling
The Supreme Court held in State of Maharashtra v. National Organic Chemical Industries Ltd., 2024 INSC 270, decided 5 April 2024, that the maximum stamp duty in Article 10 attaches to the Articles of Association as a single instrument. Once a company has cumulatively paid duty up to the cap, later increases attract no further duty. The Court also held that the form notifying the increase is a notice, not a chargeable instrument in its own right.
The practical consequence matters for any company that has increased capital more than once in a capped state. The MCA portal applies the ceiling per filing, so it will still demand duty on a fresh SH-7 even where the company has already paid up to the cap. Where that happens, the company has arguable grounds to seek a refund. In the case itself the state was directed to refund ₹25 lakh with interest at 6 percent.
How far the reasoning travels depends on the wording of each state’s charging article, so it should not be assumed to apply automatically. The judgment concerned a 1992 increase under Maharashtra’s pre-2015 Article 10. The article as amended in 2024 now reads “on share capital or increased share capital, as the case may be”, wording that expressly contemplates an increase, so the position under the current text is open. The ruling also puts in question the footnote in the MCA e-stamp schedule for Andhra Pradesh, Telangana and Rajasthan, which states that the ceiling is recalculated on every increase. Companies in Maharashtra, Delhi, Karnataka, Rajasthan, Madhya Pradesh, Gujarat, Bihar and Chhattisgarh should take advice on their own facts.
Increased your capital more than once before?
We review your past challans against the 2024 Supreme Court ruling and tell you whether you have overpaid stamp duty. The review is free and takes one working day.
Seven Reasons SH-7 Filings Get Rejected
Resubmission costs time and, where the 30-day window closes in the meantime, money. These are the failures the ROC flags most often.
- Clause V mismatch. The capital clause in the altered MOA does not match the resolution, usually on the split between equity and preference shares or the number of shares against the face value.
- Stamp duty paid on the wrong state. The company shifted its registered office but MCA master data still shows the old state, so the portal computes duty on the wrong schedule.
- Articles do not authorize the increase. The AOA lacks an enabling clause and no special resolution or MGT-14 preceded the filing.
- Wrong MGT-14 reference. Where MGT-14 was required, the SRN quoted in SH-7 is incorrect or points to an unrelated filing.
- Invalid DSC or inactive DIN. The signatory’s certificate has expired, is not registered on MCA V3, or the DIN has been deactivated for non-filing of DIR-3 KYC.
- Late filing without the additional fee. The form is submitted beyond 30 days but computed at the normal fee, triggering a resubmission notice.
- Existing capital does not match master data. Check it on registered company details first. The figure entered as existing authorized capital differs from the MCA record, often because an earlier SH-7 was never approved.
Pre-filing checklist. Confirm authorized capital on the MCA portal, confirm ACTIVE compliance status under INC-22A and your annual compliance position, confirm the AOA enabling clause, confirm DSC validity and DIN status, confirm the registered office state on master data, and confirm that the 30-day window has not closed.
Why Use an Authorized Share Capital Fees Calculator?
An Authorized Share Capital Fee Calculator helps you estimate the total cost of capital increase quickly and accurately. Instead of manually checking MCA fee slabs and state-wise stamp duty rates, you get a complete cost breakdown in seconds. Here are the key reasons to use it:
- Saves time on manual calculations. You avoid checking multiple MCA notifications and state stamp duty schedules for accurate fee estimation.
- Reduces calculation errors. The tool calculates fees automatically, which minimizes human errors during complex compliance calculations.
- Provides instant and accurate results. You get a clear breakdown of MCA fees and stamp duty within seconds after entering inputs.
- Helps in better financial planning. You can estimate total costs in advance and plan budgets before initiating capital increase procedures.
- Supports professionals and businesses. Chartered accountants, company secretaries, and founders can use it for faster compliance decision-making.
- Improves client communication. Professionals can explain cost structures clearly during consultations, which builds trust and transparency.
- Simplifies compliance workflow. You can rely on a single tool instead of switching between multiple sources for fee calculations.
Overall, this calculator simplifies fee estimation and helps you make faster, accurate, and well-informed compliance decisions.
How to Use RegisterKaro’s Authorized Share Capital Fees Calculator?
Using RegisterKaro’s Authorized Share Capital Fees Calculator is simple and requires just a few inputs to estimate your MCA fees and stamp duty instantly.
- Select your company typeChoose private limited, public limited, OPC, small company or Section 8, so the correct fee scale applies.
- Enter existing authorized capitalEnter your company’s current authorized share capital using the standard Indian number format. Verify it against MCA master data rather than your own records.
- Enter new authorized capitalEnter the total proposed authorized capital after the increase, not just the incremental amount.
- Select state of registrationChoose the state of your registered office from the dropdown to apply the correct stamp duty rate.
- Add resolution and filing datesOptional. Enter the board or shareholder resolution date and the intended Form SH-7 filing date to see the due date and any additional fee.
Get Instant Results
Press Calculate cost. The calculator displays:
- Capital increase amount
- MCA filing fees, with both sides of the difference shown
- State-wise stamp duty and the rate basis applied
- Additional fee where the filing runs late
- Total estimated cost
You can modify inputs and compare different scenarios within seconds, and see what the same increase would cost in other states.
Benefits of Using RegisterKaro’s Authorized Share Capital Fees Calculator
- Provides instant results and removes the need to check MCA fee slabs and stamp duty tables manually, reducing calculation errors during filing.
- Covers all Indian states and union territories with updated stamp duty rates, making it suitable for pan-India compliance and multi-state cost comparison.
- Applies the statutory difference method under Rule 12 rather than a flat slab figure, so the number matches what the MCA portal charges.
- Keeps the interface simple and easy to use, even for first-time entrepreneurs without accounting knowledge.
- Gets updated regularly to reflect changes in MCA fee rules and state stamp duty rates, ensuring accurate estimates.
Calculate your authorized share capital increase fees instantly and plan your compliance costs with confidence.
Frequently Asked Questions
What is authorized share capital?
Authorized share capital refers to the maximum nominal value of capital a company can legally issue to shareholders. It appears in the Memorandum of Association during incorporation and defines the upper limit of equity fundraising. Companies cannot issue shares beyond this limit without completing a formal increase process. This structure helps businesses plan future funding while maintaining regulatory compliance.
How to calculate authorized share capital fees in India?
You calculate authorized share capital fees in India by applying MCA fee slabs and adding applicable state stamp duty. Compute the fee on the proposed authorized capital, compute the fee on the existing authorized capital using the same table, and pay the difference. Then add the state-specific stamp duty on the increase to arrive at the total payable fee.
What are the ROC fees for authorized share capital?
ROC fees for authorized share capital are statutory charges paid to the Registrar of Companies for registration or capital increases. These fees follow a slab-based structure defined under the Companies (Registration Offices and Fees) Rules, 2014. The fee increases proportionally with the amount of authorized capital. Companies must pay these fees during incorporation or while filing Form SH-7 for capital changes.
How much does it cost to increase authorized share capital?
The cost depends on the increase amount, the company type and the state of registration. A private limited company moving from ₹1 lakh to ₹10 lakh pays ₹31,000 in ROC fee, while a small company pays nothing on the same increase. Stamp duty on that increase is ₹1,350 in Delhi, ₹2,700 in Maharashtra and nil in Tamil Nadu. Use the calculator above for your own figures.
What is the MCA authorized capital fee structure?
The MCA authorized capital fee structure follows a tier-based slab system under Table A of the fee rules. For capital above ₹1 crore, the fee is ₹2,06,000 plus ₹75 for every ₹10,000 or part thereof, subject to a maximum of ₹2.5 crore. Lower slabs apply reduced rates, and OPCs and small companies follow a separate concessional scale up to ₹50 lakh.
Do OPCs and small companies pay a lower fee?
Yes, up to ₹50 lakh. They pay ₹2,000 flat on capital up to ₹10 lakh, and ₹2,000 plus ₹200 per ₹10,000 between ₹10 lakh and ₹50 lakh. An OPC increasing from ₹1 lakh to ₹10 lakh pays no ROC fee at all, because the fee is ₹2,000 at both ends. Above ₹50 lakh the ordinary scale applies.
Does authorized share capital affect company registration fees?
Authorized share capital directly affects company registration fees because the MCA charges depend on the declared capital amount. Higher authorized capital leads to higher incorporation fees under the slab-based structure. Companies incorporated through SPICe+ with authorized capital up to ₹15 lakh pay no incorporation fee at all. Businesses should plan capital carefully to balance costs and future funding flexibility.
Is stamp duty applicable to authorized share capital?
Stamp duty applies to authorized share capital when a company incorporates or increases its capital through document execution. This duty is levied on the Memorandum of Association and its alteration during capital increase filings. Each state determines its own rates, which creates variation in total costs. Several states, including Tamil Nadu, Uttar Pradesh, West Bengal and Haryana, charge nothing on an increase.
Which states charge no stamp duty on an increase in authorized capital?
Tamil Nadu, Uttar Pradesh, Uttarakhand, West Bengal, Haryana, Punjab, Odisha, Jharkhand, Assam, Himachal Pradesh, Jammu and Kashmir, Ladakh, Chandigarh, Puducherry, Lakshadweep, the Andaman and Nicobar Islands and most north-eastern states charge nil. Their Stamp Acts fix a one-time duty on the Articles at incorporation and contain no charging entry for a later increase.
Has Maharashtra stamp duty on capital increase changed?
Yes. With effect from 14 October 2024, Maharashtra charges 0.3 percent on the increased share capital subject to a maximum of ₹1 crore. The earlier rate was 0.2 percent with a ₹50 lakh ceiling. Tables still quoting ₹1,000 per ₹5 lakh are out of date.
Can authorized share capital be increased after incorporation?
A company can increase its authorized share capital after incorporation by following the prescribed legal compliance process. It must pass an ordinary resolution in a general meeting under Section 61 of the Companies Act, 2013, to approve the proposed capital increase. After approval, the company files Form SH-7 with the Registrar of Companies within thirty days.
What documents are required to increase authorized share capital?
You need specific documents to increase authorized share capital, including resolutions and updated constitutional documents. Companies must file Form SH-7 along with a certified copy of the shareholder resolution approving the increase. They must also attach the altered Memorandum of Association reflecting the revised authorized capital, and the notice of the general meeting. Payment of MCA fees and stamp duty is made electronically with the filing.
Is Form MGT-14 required for increasing authorized capital?
Generally no for a private company, unless its own Articles require a special resolution. Section 61 requires an ordinary resolution, which does not fall within the resolutions listed in Section 117(3). MGT-14 becomes necessary where the Articles must first be altered, since that alteration requires a special resolution under Section 14.
Why should I use an authorized share capital fees calculator?
You should use an authorized share capital fees calculator to estimate costs quickly and accurately before filing compliance forms. The calculator automatically applies MCA fee slabs and state stamp duty rates to avoid manual calculation errors. It helps professionals and business owners plan budgets and make informed decisions about capital increases. This improves efficiency and ensures better compliance planning outcomes.
Is GST applicable on authorized share capital fees?
GST does not apply to authorized share capital fees because these are statutory payments made to the government. MCA filing fees and stamp duty fall outside the scope of GST. However, GST at 18 percent applies to professional service fees charged by consultants or firms for handling filings.
Can authorized capital be reduced after an increase?
Form SH-7 covers cancellation of unissued shares, which reduces authorized capital where the Articles permit it. A reduction of issued or paid-up capital is a different process under Section 66 of the Companies Act, 2013, and requires approval from the National Company Law Tribunal. A change in the object clause follows its own separate route.
What happens if SH-7 is filed late?
Filing beyond 30 days attracts an additional fee of 2.5 percent per month of the normal fee for the first six months, plus 3 percent per month for each month beyond six. An eight month delay therefore costs 21 percent of the ROC fee, not 24 percent. Section 64(2) of the Companies Act, 2013 also imposes a penalty of ₹1,000 per day of continuing default or ₹5,00,000, whichever is lower, on the company and every officer in default. Delays can also affect the validity of capital changes in official records.
Is board resolution enough for increasing authorized capital?
A board resolution alone is not sufficient for increasing authorized share capital. The company must pass an ordinary resolution in a general meeting under Section 61 of the Companies Act, 2013. The board initiates the proposal, but shareholders must approve the increase before filing Form SH-7.
Can LLP increase authorized capital?
An LLP cannot increase authorized share capital because this concept applies only to companies. LLPs operate based on partner contribution defined in the LLP Agreement, not share capital. Partners can increase contributions by amending the LLP Agreement and filing Form 3 with the Registrar within 30 days.
Important Disclaimers and References
- Stamp duty rates are indicative and based on MCA eStamp data read together with state Stamp Act amendments. Verify current rates at mca.gov.in before filing. State rates are subject to amendment via State Finance Bills.
- MCA Registration Fee computed per Companies (Registration Offices and Fees) Rules, 2014, Rule 12 Annexure, as amended.
- SH-7 must be filed within 30 days of passing the resolution. File MGT-14 before SH-7 where a special resolution altering the Articles is required.
Sources
- Rule 12 and Table A, Companies (Registration Offices and Fees) Rules, 2014, for the ROC fee scales, the difference method, the ₹2.5 crore cap and the additional fee for delay
- Instruction kit for eForm SH-7, Ministry of Corporate Affairs
- MCA state-wise e-stamp rate schedule, read together with state Stamp Act amendments
- Maharashtra Stamp (Amendment) Ordinance XII of 2024, effective 14 October 2024
- Karnataka Stamp (Amendment) Act, 2023, notified with effect from 3 February 2024
- State of Maharashtra v. National Organic Chemical Industries Ltd., 2024 INSC 270, decided 5 April 2024
- Sections 13, 14, 61, 64 and 117 of the Companies Act, 2013
Rates on this page were last verified on 15 September 2026. Stamp duty is amended by state legislatures without central notification, so the figure computed by the MCA V3 portal at the time of filing prevails.
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Disclaimer. This calculator provides an indicative estimate for planning purposes. The definitive ROC fee and stamp duty are computed by the MCA V3 portal at the time of filing, on the basis of master data held by the Registrar and the stamp rules in force on that date. Stamp duty rates are set by state legislatures and change without central notification.
RegisterKaro is a facilitating platform enabling access to qualified professionals. It is not a law firm and does not provide legal services or legal opinions. Figures on this page do not constitute legal, tax or financial advice.