Rule 112 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.
Rule 112 says that fees are paid as per the Schedule of Fees, that no fee is payable on filings by the Registrar of Companies, the Regional Director or an officer of the Central Government, and that payment is by bank draft in favour of the Pay and Accounts Officer, Ministry of Corporate Affairs (an Indian Postal Order is also allowed). The Schedule lists the fee for each type of application.
Rule 112(1): fees for the matters in the Annexures are as in the Schedule of Fees, but no fee is payable on a petition, application or reference by the Registrar of Companies, Regional Director or an officer on behalf of the Central Government. Rule 112(2): the same for interlocutory applications. Rule 112(3): payment is by an Indian Postal Order or by bank draft in favour of the Pay and Accounts Officer, Ministry of Corporate Affairs, at New Delhi, Kolkata, Chennai or Mumbai, as the case may be or as the President decides. The words "an Indian Postal Order or by" were inserted by G.S.R. 1159(E) of 20 December 2016. The Schedule below is as amended: serial 10 now reads "depositor" (2016), serial 22A was inserted (2020), and serial 28 was omitted (2019). Read as amended up to the National Company Law Tribunal (Amendment) Rules, 2020 (G.S.R. 80(E), 3 February 2020). Later amendments and current fees should be checked.
Rule 112: fees
Rule 112(1) and (2)
"In respect of the several matters mentioned in the Annexures, there shall be paid fees as prescribed in the Schedule of Fees appended to these rules", subject to a proviso that no fee shall be payable on a petition or application filed, or reference made, by the Registrar of Companies, the Regional Director or any officer on behalf of the Central Government. Sub-rule (2) makes the same provision for every interlocutory application, again with the Government proviso.
Rule 112(3): mode of payment
For a petition, appeal, application or reference before the Principal Bench or any Bench, fees are paid by means of an Indian Postal Order or by a bank draft drawn in favour of the Pay and Accounts Officer, Ministry of Corporate Affairs, New Delhi/Kolkata/Chennai/Mumbai, as the case may be, or as decided by the President. The inserted words "an Indian Postal Order or by" come from G.S.R. 1159(E). Form NCLT-9 refers to a demand draft or online payment; check the Bench's current payment arrangements, which are outside these Rules.
The Schedule of Fees, as amended
The Schedule is printed with serial numbers. The amounts below are as printed in the principal rules, with the three amendments applied. If you need help working out which entry applies to a filing, our legal dispute resolution team can help.
| Serial | Section of the Act | Nature of application or petition | Fee (Rs.) |
|---|---|---|---|
| 1 | Sec. 2(41) | Application for change in financial year | 5,000 |
| 2 | Sec. 7(7) | Application to Tribunal where company has been incorporated by furnishing false or incorrect information or by any fraudulent action | 5,000 |
| 3 | Sec. 14(1) | Conversion of public company into a private company | 5,000 |
| 4 | Sec. 55(3) | Application for issue of further redeemable preference shares | 5,000 |
| 5 | Sec. 58(3) | Appeal against refusal of registration of shares | 1,000 |
| 6 | Sec. 59 | Appeal for rectification of register of members | 1,000 |
| 7 | Sec. 62(4) | Appeal against order of Government fixing terms and conditions for conversion of debentures and shares | 5,000 |
| 8 | Sec. 71(9) | Petition by debenture trustees | 2,000 |
| 9 | Sec. 71(10) | Application in the event of failure of redeeming of debentures | 1,000 |
| 10 | Sec. 73(4) | Application by depositor for repayment of deposit or interest | 500 |
| 11 | Sec. 74(2) | Application to allow further time as considered reasonable to the company to repay deposits | 5,000 |
| 12 | Sec. 97(1) | Application for calling of annual general meeting | 1,000 |
| 13 | Sec. 98(1) | Application for calling of general meeting of company other than annual general meeting | 1,000 |
| 14 | Sec. 119(4) | Petition to pass an order directing immediate inspection of minute books or directing a copy thereof be sent forthwith to the person requiring it | 500 |
| 15 | Sec. 130(1) | Application for re-opening of books of account, if made by any person other than the Central Government, Income Tax authorities, SEBI or any other statutory regulatory body or authority | 5,000 |
| 16 | Sec. 131(1) | Application by company for voluntary revision of financial statement on Board's report | 5,000 |
| 17 | Sec. 140(4) | Application for not sending the copy of representation of auditor to the members | 1,000 |
| 18 | Sec. 140(5) | Application by any other person concerned for change of auditors | 2,000 |
| 19 | Sec. 169(4) | Application for not sending copies of representation | 1,000 |
| 20 | Sec. 213 | Application to Tribunal for investigation into company affairs | 5,000 |
| 21 | Sec. 218(1) | Application for approval for action proposed against employee | 1,000 |
| 22 | Sec. 222(1) | Application for imposition of restrictions on securities | 2,500 |
| 22A | Sec. 230(12) | Application in cases of takeover offer of companies which are not listed (inserted by G.S.R. 80(E), 3 February 2020) | 5,000 |
| 23 | Sec. 241(1) | Application in cases of oppression and mismanagement | 10,000 |
| 24 | Sec. 242(4) | Application for regulating the conduct of company | 2,500 |
| 25 | Sec. 243(1)(b) | Application for appointment as Managing Director | 5,000 |
| 26 | Sec. 244(1) | Application for waiver of requirement specified in clause (a) or (b) of Sec. 244(1) | 2,500 |
| 27 | Sec. 245 | Class action suits | 5,000 |
| 28 | Sec. 441 | Omitted by G.S.R. 351(E), 8 May 2019 | Omitted |
| 29 | Section 421 | Appeals to NCLAT | 5,000 |
| 30 | Any other provision | Application under any other provisions specifically not mentioned herein above | 1,000 |
| 31 | Rule 50 | Fee for obtaining certified true copy of final order passed to parties other than the concerned parties | 5 per page |
Notes on the Schedule
Serial 10. The nature of application, originally printed as "by deposition", was corrected to "by depositor" by G.S.R. 1159(E). The matching change is in Annexure B serial 7; see Annexure B, part 2.
Serials 1 and 3. Section 2(41) now provides that a different financial year is allowed by the Central Government, and section 14(1), second proviso, now requires an order of the Central Government for converting a public company into a private company; in each case only applications pending before the Tribunal on the commencement of the Companies (Amendment) Act, 2019 stay with the Tribunal. These two serials therefore matter only for pending applications. See Rule 40 and Rule 41 of the Companies (Incorporation) Rules, 2014.
Serial 22A. Added by G.S.R. 80(E) of 3 February 2020, with rule 80A and Annexure B serial 12A; see the article on rules 78 to 80A.
Serial 28. Omitted by G.S.R. 351(E) of 8 May 2019, so the Schedule no longer prints a fee for the section 441 application. Offences with a maximum fine not exceeding twenty-five lakh rupees are now compounded by the Regional Director under section 441(1)(b); see the article on rule 88.
Serial 29. The Schedule lists "Appeals to NCLAT" at section 421. Filing before the NCLAT is governed by its own Rules and Schedule; see Rules 55 and 56 and the Schedule of Fees of the NCLAT Rules and our guide to section 421.
Serial 31. A certified true copy of the final order for persons other than the concerned parties is charged at 5 per page, as rule 50 provides; see the article on rules 50, 51 and 53 to 55.
Currency of the Schedule. The Schedule above is as notified up to 3 February 2020. Fee arrangements for e-filing are not covered by the Rules, and current fees should be checked before a draft is raised.
Fee exemption and costs
The exemption in rule 112(1) and (2) covers the Registrar of Companies, the Regional Director and officers acting for the Central Government. It does not cover members, depositors or companies. For the Tribunal's power to award costs and the show-cause procedure before a penalty, see the article on rules 59 and 113. For the documents that go with each filing, see Annexure B, part 1.
An example
Three shareholders of Starlight Textiles Private Limited file an oppression petition under section 241(1). The Schedule's serial 23 gives the fee, which they pay by bank draft in favour of the Pay and Accounts Officer, Ministry of Corporate Affairs, at the place for their Bench, or by Indian Postal Order, and the draft number goes into Form NCLT-1. If the Regional Director refers a matter to the Tribunal instead, rule 112(1) says no fee is payable.
What a practitioner checks
- The serial in the Schedule that matches the section of the filing, and whether it is serial 30 where no specific entry exists.
- The payee, the place and the instrument for the fee, and the draft details for the form.
- That a Government-side filing is not charged a fee, as rule 112 provides.
- That the Schedule, as notified up to 2020, is still current.
Need help with fees and filings?
The Schedule is long and the entry for a particular filing is not always obvious. For help preparing a Tribunal filing, speak to our legal dispute resolution team.
Key takeaways
- Fees are as per the Schedule; no fee for the Registrar of Companies, Regional Director or Central Government officers (rule 112(1), (2)).
- Payment is by Indian Postal Order or bank draft to the Pay and Accounts Officer, Ministry of Corporate Affairs (rule 112(3)).
- Amendments: serial 10 (2016), serial 22A inserted (2020), serial 28 omitted (2019).
- Serials 1 and 3 matter only for applications pending when the Companies (Amendment) Act, 2019 commenced.
- Check current fees before filing.
Read next
- Rules 59 and 113: penalty and costs
- Rules 50, 51 and 53 to 55: certified copy and substitution
- Annexure B, part 1: documents to attach
- Section 421: appeal to the NCLAT
Disclaimer: Based on the National Company Law Tribunal Rules, 2016 (G.S.R. 716(E)) as amended up to the National Company Law Tribunal (Amendment) Rules, 2020 (G.S.R. 80(E)), consulted on 3 October 2026. Later amendments, fees, forms, NCLT practice directions 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.