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Rules 10–13 of the Companies (Registration of Charges) Rules, 2014: the company's register of charges in CHG-7, inspection, rectification of omissions or misstatements, and signing of charge forms by a resolution professional or liquidator

Every company keeps a register of charges in Form CHG-7 at its registered office, written up forthwith after creation, modification or satisfaction and authenticated by a...

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October 3, 2026
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Last updated: October 2026Verified against: Government sources

The last four rules of the Registration of Charges Rules cover the company's own register of charges, who may inspect it, how a wrong or missing entry is corrected and who signs charge forms when the company is under insolvency resolution or liquidation. This article states rules 10 to 13 as amended up to G.S.R. 664(E) dated 29 August 2022 per the MCA e-book; later amendments should be checked.

Rule 10: the company's register of charges

Sub-ruleRequirement
(1)Every company keeps at its registered office a register of charges in Form CHG-7, entering the particulars of all charges registered with the Registrar on any property, assets or undertaking of the company, particulars of property acquired subject to a charge, and particulars of any modification or satisfaction of a charge.
(2)Entries are made forthwith after the creation, modification or satisfaction of the charge, as the case may be.
(3)Entries are authenticated by a director, the secretary of the company or any other person authorised by the Board for the purpose.
(4)The register is preserved permanently; the instrument creating a charge or modifying it is preserved for eight years from the date of satisfaction of the charge by the company.

Two points are easy to miss. First, the register in this rule is the company's own register, separate from the Registrar's register on the portal under rule 7. Second, the register has to show satisfaction as well as creation, so a paid-off charge is not simply deleted; its satisfaction is entered. Our filing of charge forms and charge modification services help companies keep these registers in line with what is filed with the Registrar.

Rule 11: inspection

The register of charges and the instruments of charges kept by the company are open for inspection:

  • by any member or creditor of the company, without fee; and
  • by any other person, on payment of fee.

The amount of the fee for other persons is not printed in this rule.

Rule 12: rectification and extension of time for satisfaction

The rule is headed "Rectification in register of charges on account of omission or misstatement of particulars in charge previously recorded and extension of time in filing of satisfaction of charge". It says the Central Government may, on an application filed in Form CHG-8 in accordance with section 87:

  • (a) direct rectification of the omission or misstatement of any particulars, in any filing previously recorded with the Registrar, with respect to any charge or modification, or with respect to any memorandum of satisfaction or other entry made under section 82 or 83; or
  • (b) direct extension of time for satisfaction of charge, if such filing is not made within a period of three hundred days from the date of payment or satisfaction.

Rule 12 was substituted in 2018 and again in 2019; the earlier wordings, including an older thirty-day figure and the condonation sub-rules set out in the e-book's notes, are not the present rule. The current rule is only the two clauses above; it prints no further procedure for acting on the Central Government's order, so follow the order and section 87.

Rule 13: signing by a resolution professional or liquidator

Rule 13, inserted by the Companies (Registration of Charges) Second Amendment Rules, 2022, says that Forms CHG-1, CHG-4, CHG-8 and CHG-9 shall be signed by the insolvency resolution professional or resolution professional or liquidator, for companies under resolution or liquidation, as the case may be, and filed with the Registrar. The rule is printed at the top of the e-book's file, ahead of rule 1, which is why it can be missed; its serial number is 13. For the liquidator's wider role, see our post on the powers and duties of a company liquidator.

Example

Vardhan Pharma Limited has a register of charges in CHG-7 at its registered office. When it repays a bank loan in full, the company secretary enters the satisfaction forthwith and authenticates the entry. A shareholder asks to see the register and the charge instruments; she may do so without fee. Later the company finds that a registered charge shows the wrong property description; it applies in Form CHG-8 to the Central Government for rectification under rule 12(a). If the company is later placed under insolvency resolution, the resolution professional signs any further CHG-1 or CHG-4 filed for it.

Need help with the register or a charge change?

A clean CHG-7 register and matching filings make due diligence and refinancing smoother. If a charge has been modified or an entry needs correcting, our charge modification service can review the papers and the filing position.

Key takeaways

  • The company keeps a CHG-7 register at its registered office and writes it up forthwith.
  • The register is preserved permanently; charge instruments for eight years after satisfaction.
  • Members and creditors inspect without fee; others on payment of fee.
  • CHG-8 to the Central Government corrects registered particulars or extends time for satisfaction beyond three hundred days.
  • A resolution professional or liquidator signs CHG-1, CHG-4, CHG-8 and CHG-9 for a company under resolution or liquidation.

Read next

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.

Quick recapKey facts & short answers

Key Facts About Rules 10

  • 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 the entire process end to end for you.

Where must the register of charges be kept?

At the company's registered office, in Form CHG-7.

Who authenticates the entries?

A director, the secretary of the company or any other person authorised by the Board for the purpose.

Keep your documents in an order a stranger could follow — one day an officer or auditor will have to.

— TaxClue Compliance Desk

Rules 10: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

At the company's registered office, in Form CHG-7.

A director, the secretary of the company or any other person authorised by the Board for the purpose.

Eight years from the date of satisfaction of the charge by the company. The register itself is preserved permanently.

Yes, without fee, as can any member. Any other person may inspect on payment of fee.

For an application to the Central Government, in accordance with section 87, to direct rectification of an omission or misstatement or to direct extension of time for satisfaction beyond three hundred days.

Under rule 13, the insolvency resolution professional, resolution professional or liquidator, as the case may be.