Annexure explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Item I of the Annexure covers ordinary filing fees and is explained in our article on rule 12 and Annexure item I. Items II to VI cover fees on applications, the annual fee of a dormant company, inspection and certified copies, documents of foreign companies and removal of names; two later items, VII and VIII, are noted at the end. This article states the fee table as amended up to G.S.R. 300(E) dated 21 April 2026 per the MCA e-book; later amendments should be checked. The figures below are as the Annexure prints them, in rupees, and the table is printed twice in the e-book (inside rule 12 and as the Annexure); this article follows the Annexure.
The Annexure sets fees for applications to the Central Government (item II, with higher fees for larger authorised capital), the annual fee of a dormant company (item III), inspection and certified copies (item IV), registration of documents of a foreign company (item V) and removal of a company's name (item VI). Name reservation carries its own fee under item II. Fees are only quoted here as printed; for any filing, check the official Annexure. For planning filings, see our compliance advisory service.
Item II: applications and appeals to the Central Government (section 459(2))
The item is headed "Fee on Applications (including Appeal) made to Central Government under sub-section (2) of Section 459". The table is by the type of applicant:
| Applicant | Other than OPCs and small companies (Rs) | OPCs and small companies (Rs) |
|---|---|---|
| (i)(a) Company with authorised share capital up to Rs 25,00,000 | 2,000 | 1000 |
| (i)(b) More than Rs 25,00,000 and up to Rs 50,00,000 | 5,000 | 2500 |
| (i)(c) More than Rs 50,00,000 and up to Rs 5,00,00,000 | 10,000 | Dashes printed |
| (i)(d) More than Rs 5,00,00,000 and up to Rs 10 crores | 15,000 | Dashes printed |
| (i)(e) More than Rs 10 crores | 20,000 | Dashes printed |
| (ii) Company limited by guarantee without share capital | 2,000 | Dash printed |
| (iii) Association or proposed company, for a section 8 licence | 2,000 | Dash printed |
| (iv) Company with a valid section 8 licence | 2000 | Dash printed |
| (v) Foreign company | 5,000 | Dash printed |
| (vi) Allotment of Director Identification Number under section 153 | 500 | 500 |
| (vii) Surrender of DIN under rule 11(f) of the Appointment and Qualification of Directors Rules, 2014 | 1000 | 1000 |
Notes under item II. (1) Every application to the Registrar for reservation of a name under section 4(4) of the Act is accompanied by a fee of Rs 1,000. (2) For every application made to the Regional Director (including appeal) or to the Registrar (except where specifically stated elsewhere), the table of fees above applies. A separate fee schedule is to be prescribed under section 459(2) for applications before the Tribunal; the note says so and prints no Tribunal fee. Our article on name reservation explains the name side.
The OPC and small company column shows figures for the first two capital bands and dashes after that; the e-book does not explain the dashes, and the official Annexure should be consulted for those cases.
Item III: annual fee of a dormant company (section 455(5))
| Company | Other than OPCs and small companies (Rs) | OPCs and small companies (Rs) |
|---|---|---|
| (i)(a) Authorised share capital up to Rs 25,00,000 | 2,000 | 1000 |
| (i)(b) More than Rs 25,00,000 and up to Rs 50,00,000 | 5,000 | 2500 |
| (i)(c) More than Rs 50,00,000 and up to Rs 5,00,00,000 | 10,000 | Dashes printed |
| (i)(d) More than Rs 5,00,00,000 and up to Rs 10 crores | 15,000 | Dashes printed |
| (i)(e) More than Rs 10 crores | 20,000 | Dashes printed |
| (ii) Company limited by guarantee without share capital | 2,000 | Dash printed |
The item is an annual fee payable by a dormant company under section 455(5). For the Act's dormant company provisions, see our post on section 455.
Item IV: inspection and certified copies (section 399)
| Matter | Fee (Rs) |
|---|---|
| (i) Under section 399(1)(a): inspection | 100 |
| (ii)(a) Under section 399(1)(b): a copy of the Certificate of Incorporation | 100 |
| (ii)(b) A copy or extract of other documents, including a hard copy on computer readable media | 25 per page |
These are the fees behind rule 15 on inspection and certified copies; see our article on rules 11, 13, 14 and 15. The rule excludes section 117(3)(g) resolutions from inspection and copying.
Item V: documents of a foreign company (section 385)
The fee for registration of documents under section 385 is Rs 6000 for each document. Foreign company filings are explained in our articles on Rules 1 to 3 of the Registration of Foreign Companies Rules and rules 6 to 8. If you need the filings themselves handled, see our foreign company filing service.
Item VI: removal of names (section 248(2))
The fee for removal of the names of companies from the Registrar's record under section 248(2) is Rs 5000. See our posts on section 248 and the Removal of Names Rules, rules 1 to 3.
Items VII and VIII, noted briefly
Two further items follow in the Annexure. Item VII is the fee for filing Form DIR-3 KYC-WEB under rule 12A of the Appointment and Qualification of Directors Rules, 2014: nil if filed within the timeline in rule 12A(1); Rs 5000 if filed after that timeline or for reactivation of a DIN; Rs 500 for every filing for a change under rule 12A(2). A note prints dated figures for the financial year 2018-2019 (Rs 500 from 21.09.2018 to 05.10.2018 and Rs 5000 on or after 06.10.2018); those dates have passed. Item VIII is the fee for filing e-Form Active under rule 25A of the Incorporation Rules, 2014: the line "Fee payable till 15.06.2019 on e-Form Active" has no amount printed, and that date has passed; the fee in a delayed case is Rs 10,000. See our article on rule 25A for the form.
Example
Greenfield Agro Private Limited has an authorised share capital above Rs 25,00,000 and up to Rs 50,00,000 and is not a small company or OPC. If it applies for a matter covered by item II, the table above places it in band (i)(b). If it becomes dormant, the annual fee under item III follows the same band. A lender asking for a certified copy of its Certificate of Incorporation would pay the item IV fee for that copy. The company reading these tables should still confirm each figure against the official Annexure for the date of filing.
Need help with ROC application fees?
The right fee depends on the type of application, the capital band and the class of company. If you want a filing plan checked against the official table, see our compliance advisory service.
Key takeaways
- Item II fees rise with authorised capital; name reservation has its own fee note.
- Item III is the annual fee for a dormant company, by the same capital bands.
- Item IV fixes inspection and copy fees; item V covers foreign company documents; item VI covers removal of names.
- Items VII and VIII cover DIR-3 KYC-WEB and e-Form Active, with some dated lines that have passed.
- Always confirm against the official Annexure.
Read next
- Rule 12 and Annexure item I: filing fees
- Rules 11, 13, 14 and 15: director vacation, payment and inspection
- Section 455: dormant company
- Section 248: striking off a company name
Disclaimer: Based on the Companies Act, 2013 rules named above as consolidated in the MCA e-book (consulted on 3 October 2026), with the later notifications the article names. Later amendments, fees, forms and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.