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MCA Compliance

Register of Charges — Format and Maintenance

Written byVikas SharmaTax & Compliance Expert, TaxClue

Published: March 24, 2026
Updated: Mar 24, 2026
Reading time: 5 min
Questions: 7 answered

High Complexity

Topic: MCA Compliance
Published: March 24, 2026
Last updated: Mar 24, 2026
Reading time: 5 min

0:00

Last updated: March 2026Verified against: Government sources

Register of Charges — explained: this guide covers what Register of Charges — 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.

Register of Charges — Format and Maintenance

This comprehensive guide covers register of charges under the Companies Act, 2013. Everything you need to understand and comply — updated with all MCA notifications up to March 2026. Suitable for directors, company secretaries, chartered accountants, and entrepreneurs.

Quick Reference

Topic: register of charges
Framework: Companies Act, 2013 and applicable Rules
Updated: March 2026

Overview

register of charges is an essential aspect of corporate compliance in India. Applicability varies — private companies get G.S.R. 464(E) relaxations, small companies enjoy reduced compliance, OPCs have simplified procedures. Listed companies face strictest requirements with SEBI LODR overlay.

Key Requirements

The framework covers: (a) what companies must do (substantive obligations), (b) how to comply (procedures and timelines), (c) what records to maintain (documentation), (d) which MCA forms to file and when (filing requirements), (e) consequences of non-compliance (penalties, disqualification, imprisonment for serious offences).

All filings on MCA V3 portal (mca.gov.in) with DSC. Professional certification (CS/CA/CMA) where specified. Late filing: 2x-12x additional fees. Companies must maintain records for minimum 8 years.

Step-by-Step Compliance Process

Step 1: Verify applicability and check exemptions (G.S.R. 464(E), small company, OPC).

Step 2: Board resolution with proper minutes, attendance, and voting records.

Step 3: Shareholder approval (OR/SR) where required — 21 clear days notice.

Step 4: Prepare documents, professional certifications, attachments (PDF, max 10 MB).

Step 5: File MCA form on V3 portal with DSC within deadline (15-30 days typically).

Step 6: Track SRN, respond to ROC queries within 15 days, update statutory registers.

Common Mistakes to Avoid

1. Filing without Board resolution — always pass resolution FIRST.

2. Wrong approval sequence — some actions need SR before Board, others Board first.

3. Missing filing deadline — set alerts 15 days before. Late fees are automatic.

4. Incomplete attachments — missing documents cause rejection. Prepare checklist.

5. Not updating registers — update within 7-15 days. ROC inspectors check.

Penalties

Default	Company	Officer
Non-compliance	Rs. 1L-25L	Rs. 50,000-5L per officer
Late filing	Additional fees 2x-12x	Personal penalty
3-year non-filing	Strike-off (Sec 248)	Director disqualification 5 years

Director Disqualification

Section 164(2): 3-year non-filing = ALL directors disqualified 5 years across ALL companies.

Professional Guidance

For company-specific compliance, consult a qualified Company Secretary, Chartered Accountant, or Advocate. Contact us for personalized compliance support.

Quick recapKey facts & short answers

Key Facts About Register of Charges —

Applies in: All states across India, under the relevant central law.
Mode: Mostly online via the official government portal.
Typical timeline: Ranges from a few days to a few weeks depending on the case.
Non-compliance: May attract penalties, interest or late fees.
Expert help: TaxClue completes Register of Charges — end to end for you.

What is Register of Charges —?

Register of Charges — is an important compliance and legal topic for businesses and individuals in India. This guide explains its meaning, applicability and key requirements in simple language so you can understand and stay fully compliant.

Who needs to know about Register of Charges —?

Business owners, startups, professionals, and taxpayers dealing with Register of Charges — should understand the applicable rules. Requirements can vary by turnover, entity type and activity, so it is best to confirm your specific case before proceeding.

The right form filed late and the wrong form filed on time cause the same trouble — file the right one on time.
— TaxClue Compliance Desk

Register of Charges —: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

READY DRAFTRegister of Charges — Format & Maintenance

The company's Register of Charges in Form CHG-7 with maintenance guidance, under Section 85 of the Companies Act, 2013 and Rule 7 of the Companies (Registration of Charges) Rules, 2014.

[Companies Act, 2013 — Section 85 & Rule 7]

Name of Company: [Company Name] Private Limited | CIN: [CIN]

Sr. No.	Charge ID (ROC)	Event & date (creation / modification / satisfaction)	Charge-holder (name & address)	Amount secured	Nature (fixed / floating; first / pari-passu)	Property / asset charged	Principal terms (interest, tenure)	Form & SRN (CHG-1 / CHG-4 / CHG-9)	ROC registration date / certificate No.
[1]	[100XXXXXX]	Creation — [12-04-2024]	[HDFC Bank Ltd, Corporate Branch, Pune]	₹[75,00,000]	[First charge — equitable mortgage (fixed)]	[Factory land & building at [address]]	[Term loan; interest MCLR + 2.5%; 7 years]	CHG-1; SRN [T55667788]	[18-04-2024]; Cert. [CHG/2024/002]
[2]	[100XXXXXX]	Modification — [10-10-2024]	[HDFC Bank Ltd]	₹[90,00,000]	[Enhanced limit]	[Same property + additional plant & machinery]	[Revised sanction dt. 01-10-2024]	CHG-1 (modification); SRN [T66778899]	[16-10-2024]

Place: [City]
Date: [DD-MM-YYYY]

For [Company Name] Private Limited

____________________
[Name], Company Secretary / Director

▸ How to use & important notes

Register each charge with the ROC within 30 days of creation/modification in Form CHG-1 (CHG-9 for debentures); condonation of delay up to 120 days on additional fees (Section 77 / Section 87).
On repayment, file satisfaction in Form CHG-4 within 30 days and enter it here; obtain the certificate of satisfaction (CHG-5) from the ROC.
Keep the register and copies of every charge instrument permanently at the registered office; open to inspection by members and creditors free, others on fee (Rule 7).
An unregistered charge is void against the liquidator and creditors — always verify the ROC has issued the certificate of registration (CHG-2).

Disclaimer: This is a general-purpose template for reference only. Facts, figures, stamp duty and clauses vary with your situation and state law — have it reviewed before use. Need this professionally drafted, stamped and filed? Talk to a TaxClue expert.

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About the author

Vikas Sharma Tax & Compliance Expert at TaxClue

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

View full profile → Updated: Mar 24, 2026

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Disclaimer: This article is for general informational and educational purposes only. Consult a qualified Company Secretary, Chartered Accountant, or Advocate before acting. TaxClue Consultech Pvt Ltd accepts no liability. All drafts and templates are illustrative only.

Questions, answered

Short, direct answers to the 7 questions readers ask most on this topic.

Typical documents include PAN, identity and address proof, business registration proof, and any category-specific forms. The exact checklist depends on your situation — TaxClue experts can prepare the correct set for Register of Charges — and help you avoid rejections.

The process generally involves preparing documents, filing the correct form on the relevant government portal, paying applicable fees, and tracking status until approval. Following the right sequence for Register of Charges — helps avoid delays and penalties.

Yes. Late or non-compliance related to Register of Charges — can attract penalties, interest or late fees, and some filings have strict due dates. Staying on schedule protects you from avoidable costs — TaxClue sends timely reminders.

In most cases yes, Register of Charges — can be handled online through the official government portal. TaxClue can complete the end-to-end process for you digitally, so you don't have to visit any office.

TaxClue's CA, CS and legal experts handle Register of Charges — end to end — eligibility check, documentation, filing, and follow-up. Refer to Ministry of Corporate Affairs for official rules, and contact TaxClue for hands-on, affordable assistance.