Ready to register the company? We prepare the SPICe+ filing and the documents behind it.
If your authorised share capital is ₹15 lakh or less, MCA charges nothing for the SPICe+ incorporation form, the e-MoA or the e-AoA. What you pay the government is state stamp duty on the MoA and AoA, plus the PAN and TAN fees in the same challan. Above ₹15 lakh, MCA charges ₹500 for the form, a registration fee on the e-MoA that begins at ₹12,000 for an OPC or small company and ₹51,000 for any other company, and ₹400 to ₹600 on the e-AoA.
Note
This guide covers government money only: MCA fees, state stamp duty, PAN and TAN. Professional fees and the price of a Digital Signature Certificate are separate. Every figure below is tied to the MCA document or state law it comes from, listed at the end. The SPICe+ payment screen calculates your exact challan, so read it before you pay.
What MCA charges on SPICe+, by authorised capital
SPICe+ (INC-32) is the one web form that incorporates the company, allots DIN, and applies for PAN and TAN. MCA's SPICe+ Part B instruction kit sets the form fee by authorised (nominal) share capital: nothing up to ₹15,00,000 and ₹500 above that. MCA's SPICe+ FAQ calls the nil fee the zero filing fee concession. The e-MoA (INC-33) and e-AoA (INC-34) carry their own registration fees, which the portal adds to the same challan.
Authorised share capital
SPICe+ form (INC-32)
e-MoA (INC-33)
e-AoA (INC-34)
Up to ₹15,00,000
Nil
Nil
Nil
₹15,00,001 to ₹24,99,999
₹500
See next table
₹400
₹25,00,000 to ₹99,99,999
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₹500
See next table
₹500
₹1,00,00,000 or more
₹500
See next table
₹600
The e-MoA fee is where authorised capital matters most. MCA's INC-33 instruction kit sets it as a fixed amount plus a rate for every ₹10,000 or part of ₹10,000 above the lower limit of the band. The fee payable is capped at ₹2.5 crore.
Authorised share capital
Company other than an OPC or small company
OPC or small company
Up to ₹15,00,000
Nil
Nil
Above ₹15 lakh, up to ₹50 lakh
₹51,000 plus ₹300 for every ₹10,000 or part above ₹15 lakh
₹12,000 plus ₹200 for every ₹10,000 or part above ₹15 lakh
Above ₹50 lakh, up to ₹1 crore
₹1,56,000 plus ₹100 for every ₹10,000 or part above ₹50 lakh
₹1,56,000 plus ₹100 for every ₹10,000 or part above ₹50 lakh
Above ₹1 crore
₹2,06,000 plus ₹75 for every ₹10,000 or part above ₹1 crore
₹2,06,000 plus ₹75 for every ₹10,000 or part above ₹1 crore
Small company has the meaning in section 2(85) of the Companies Act, 2013. A company that is not a small company or OPC pays the first column. For a company without share capital, the kits charge nothing up to 20 members and ₹5,000 for the e-MoA from 21 to 200 members, with ₹200 per document on the e-AoA.
Name reservation fee
MCA's SPICe+ FAQ says ₹1,000 is charged when you reserve the name first by filing SPICe+ Part A on its own. Part A takes up to two names, and MCA approves one of them. An approved name stays reserved for 20 days. If you file Part A and Part B together, the FAQ names no separate name fee.
Stamp duty on the MoA and AoA, state by state
Stamp duty goes to the state, and every state sets its own. The table gives the duty on the e-MoA when it is filed with the e-AoA, and on the e-AoA, as each state's stamp law read when we checked in October 2026. The last two columns are our arithmetic from those formulas, for an authorised capital of ₹1 lakh and of ₹10 lakh.
State
e-MoA
e-AoA
MoA + AoA at ₹1 lakh
MoA + AoA at ₹10 lakh
Delhi
₹200
0.15% of authorised capital, maximum ₹25 lakh
₹350
₹1,700
Maharashtra
₹1,000
0.3% of share capital, maximum ₹1 crore under the Act
₹1,300
₹4,000
Karnataka
₹5,000
₹5,000 for every ₹10 lakh or part, maximum ₹1 crore
₹10,000
₹10,000
Uttar Pradesh
₹500
₹500
₹1,000
₹1,000
Tamil Nadu
₹200
₹500 for every ₹10 lakh or part, maximum ₹5 lakh
₹700
₹700
Telangana
₹500
0.15% of authorised capital, minimum ₹1,000, maximum ₹5 lakh
₹1,500
₹2,000
Gujarat
₹300
0.5% (50 paise per ₹100 or part), maximum ₹15 lakh
₹800
₹5,300
West Bengal
₹60
₹150 if capital is up to ₹1 lakh, ₹300 above that
₹210
₹360
Haryana
₹500
₹1,000 if capital is up to ₹1 lakh, ₹2,000 above that
₹1,500
₹2,500
The payment screen decides the final stamp amount. MCA's own stamp duty schedule for SPICe+, attached to its Part B instruction kit (February 2026), shows older amounts than the state law for some states, Haryana and Maharashtra among them. The SPICe+ form also carries a stamp amount of its own. We have left that out because MCA's schedule and the state laws disagree on it in several states. Other states and union territories are not in the table; the same payment screen shows theirs.
PAN, TAN, GSTIN, EPFO and ESIC
MCA's SPICe+ FAQ (version 3, January 2023) puts PAN at ₹66 and TAN at ₹65, and says they are paid in the consolidated challan generated when you file INC-32. That challan carries the form fee, MoA fee, AoA fee, PAN, TAN and, where it applies, the URC-1 fee. GSTIN, EPFO and ESIC registrations through the AGILE-PRO-S linked form are not on that list. The FAQ adds that opening a bank account through SPICe+ needs no additional fee. Check the PAN and TAN amounts on your own challan, because the FAQ is dated.
Digital Signature Certificates
Each director and subscriber who signs needs a DSC. None of the MCA fee tables above includes one, because a DSC is bought from a certifying authority and is not a government filing fee. We quote no figure for it. Ask the authority for its current price.
INC-20A: the filing after incorporation
A company with share capital cannot start business or use its borrowing powers until a director files INC-20A and the company has filed its registered office verification. Section 10A of the Companies Act, 2013 allows 180 days from the date of incorporation for the INC-20A. The filing fee uses the same five bands as the annual forms.
Nominal share capital
INC-20A fee
Less than ₹1,00,000
₹200
₹1,00,000 to ₹4,99,999
₹300
₹5,00,000 to ₹24,99,999
₹400
₹25,00,000 to ₹99,99,999
₹500
₹1,00,00,000 or more
₹600
After 180 days, MCA's INC-20A kit adds an additional fee of 2 times the normal fee for a delay of up to 30 days, 4 times up to 60 days, 6 times up to 90 days, 10 times up to 180 days and 12 times beyond that. Section 10A(2) also provides a penalty of ₹50,000 on the company and ₹1,000 a day on every officer in default, up to ₹1 lakh. The free MCA late fee calculator works out both for your dates.
Frequently asked questions
No. MCA charges no fee on the SPICe+ form, e-MoA or e-AoA up to ₹15 lakh of authorised capital. You still pay state stamp duty on the MoA and AoA, and the PAN and TAN fees in the same challan.
We handle the whole SPICe+ filing: name, e-MoA and e-AoA, stamp duty, PAN and TAN, and the INC-20A afterwards. Ask us to take it on.