INC-12 — Complete Filing Guide on MCA V3 Portal
INC-12 is an MCA e-form filed under Section 8 of the Companies Act, 2013 for Application for license to incorporate Section 8 Company. Filed on MCA V3 portal (mca.gov.in) with DSC. Late filing attracts additional fees 2x-12x normal fee. This guide covers step-by-step filing, documents, fees, common errors, and penalties. Updated March 2026.
Section: Section 8 | Portal: MCA V3 (mca.gov.in)
Authentication: DSC mandatory | Late Fees: 2x-12x normal fee
When to File INC-12?
INC-12 must be filed when application for license to incorporate section 8 company. Filing deadline is typically 15-30 days from the triggering event. Missing deadlines attracts additional fees and potential penalties under the applicable section through Section 454 adjudication by ROC.
Step-by-Step Filing Process on MCA V3
Step 1 — Login to MCA V3 Portal
Go to mca.gov.in → Login with Business User credentials → Navigate to MCA Services → Company Forms. Ensure your account is active and DSC is registered.
Step 2 — Select Form and Enter CIN
Select INC-12 from the dropdown. Enter company CIN. Form auto-populates company details from master data — verify all pre-filled information carefully.
Step 3 — Fill Form Details
Enter all required information as per the event. Key fields: date of Board resolution, details of the event, DIN of directors (if applicable), amounts and values. Cross-verify with Board minutes and supporting documents.
Step 4 — Upload Attachments
Attach mandatory documents in PDF format (max 10 MB each): certified copy of Board resolution, shareholder resolution (if SR required), professional certifications, and form-specific documents. Missing attachments cause rejection.
Step 5 — Affix DSC and Submit
Director and/or CS affixes DSC. Professional certifier (CS/CA/CMA in Practice) affixes their DSC where required. Click Submit to generate SRN (Service Request Number).
Step 6 — Pay Fee and Track
Pay prescribed fee via credit/debit card or net banking. Save SRN and payment receipt. Track status: Filed → Under Processing → Approved/Resubmission Required. Respond to ROC queries within 15 days.
Documents Required
| Document | Format | Mandatory? |
|---|---|---|
| Certified copy of Board Resolution | PDF (max 10 MB) | Yes |
| Shareholder Resolution (if SR required) | Conditional | |
| Professional Certification (CS/CA/CMA) | On form (DSC) | Where specified |
| Consent / Declaration forms | As per form type | |
| Supporting evidence / documents | Yes |
Filing Fees
| Authorized Capital | Normal Fee |
|---|---|
| Up to Rs. 1 lakh | Rs. 200 |
| Rs. 1 lakh to Rs. 5 lakh | Rs. 300 |
| Rs. 5 lakh to Rs. 25 lakh | Rs. 400 |
| Rs. 25 lakh to Rs. 1 crore | Rs. 500 |
| Above Rs. 1 crore | Rs. 600 |
Late filing: Up to 15 days = 2x | 15-30 days = 4x | 30-60 days = 6x | 60-90 days = 10x | Beyond 90 days = 12x normal fee.
Common Errors and How to Avoid Them
1. Incorrect CIN/Company Details: Pre-filled data mismatch. Solution: update master data on V3 first.
2. DSC Not Registered or Expired: Re-register DSC on V3 portal. Check validity date.
3. Attachment Size Exceeds 10 MB: Compress PDFs. Split large documents if needed.
4. Wrong Date or Resolution Number: Cross-verify with Board minutes before entering.
5. Missing Mandatory Attachment: Causes rejection. Use checklist before filing.
Penalty for Non-Filing
| Default | Company Penalty | Officer Penalty |
|---|---|---|
| Non-filing within deadline | Rs. 1L-10L + additional fees | Rs. 50,000-5L per officer |
| Filing with false information | Rs. 1L-10L | Imprisonment up to 6 months + fine (Sec 448) |
| 3-year non-filing (annual forms) | Strike-off (Sec 248) | Director disqualification 5 years (Sec 164(2)) |