Chapter XXIV - Registration Offices and Fees

Executive orientation

Why Chapter XXIV is the operating system of company law

Almost every substantive Companies Act obligation ultimately reaches Chapter XXIV: a document is prepared, authenticated, filed, processed, stored, inspected, certified and potentially used as evidence.

Institutional architecture

Section 396 establishes registration offices, jurisdiction and the Registrar hierarchy.

Digital-first law

Sections 398, 400 and 402 enable electronic filing, service, maintenance, payment and processing.

Registry as evidence

Sections 397 and 399 turn authenticated or certified registry records into admissible evidence.

Fee discipline

Section 403 separates normal filing fees, additional fees, higher additional fees and substantive liability.

Public access

Inspection and certified-copy rights support due diligence, litigation and market transparency.

Public-account treatment

Section 404 directs statutory receipts into the Public Account of India at RBI.

Prepare -> Authorise -> Authenticate -> File -> Pay -> Process -> Cure -> Preserve -> Inspect -> Prove.

Temporary scheme control - CCFS-2026: the scheme is stated to run from 15 April to 15 July 2026. It does not amend sections 396-404, validate the underlying act, or automatically close adjudication/prosecution. Verify General Circular 01/2026, eligible form, proceeding stage, fee and live MCA treatment before filing.

Chapter map

Nine sections and their practical purpose

Section	Subject	Professional question
396	Registration offices	Which Registrar / processing centre has jurisdiction and authority?
397	Admissibility of documents	Can the registry reproduction be used without producing the original?
398	Electronic filing and inspection	What must be filed, served, maintained or paid electronically?
399	Inspection, production and evidence	Who can inspect or obtain certified copies, and what is their evidentiary value?
400	Electronic vs physical form	Is electronic filing exclusive, optional or additional?
401	Value-added services	What paid digital services may Government provide?
402	Information Technology Act overlay	Which electronic-record principles supplement company law?
403	Fees for filing	What is payable on time, on delay and on repeat delay?
404	Credit to Public Account	Where do fees and charges legally go?

Rules architecture

Companies (Registration Offices and Fees) Rules, 2014 - current operating map

Rule	Operational subject
1	Short title and commencement
2	Definitions: electronic registry, STP, digital signature and related terms
3	Business activity through electronic mode - important foreign-company nexus cross-link
4	Physical public transaction hours at registration offices
5	Powers and duties of Registrars and officers
6	Official seal
7	Electronic filing, format, stamping and preservation of originals
8	Authentication by authorised signatory and professional responsibility
8A	Signing by IRP, RP or liquidator where applicable
9	Secure electronic registry and electronic communication
10	Examination, resubmission, invalid filings and addendum process
10A	Central Processing Centre and specified forms
11	Checks linked to vacation/removal of directors
12	Fees and general forms including GNL forms
13	Modes of payment
14-15	Electronic inspection and certified copies / extracts

Version control: the Rules have been repeatedly amended. Always test the filing date, form version, portal instruction kit and latest Gazette notification before execution.

Section 396

396Registration offices

(1) For exercising powers and functions under the Act and for registration of companies, the Central Government shall by notification establish such number of offices at such places as it thinks fit, specifying their jurisdiction. (2) It may appoint Registrars, Additional, Joint, Deputy and Assistant Registrars; their exercisable powers and duties are prescribed. (3) Their terms and conditions of service, including salaries, are prescribed. (4) The Central Government may direct preparation of a seal or seals for authentication of documents connected with registration.

Finin2min decoding: The Central Government creates the territorial and functional registry structure by notification. Jurisdiction is not only geographical: specialised centralised processing bodies may process defined forms nationally while the territorial ROC continues to maintain the company record and exercise other statutory powers.

Practical example: A company registered in Pune files a form assigned to the Central Processing Centre. CPC may process the form, while the jurisdictional ROC remains relevant for inspection, inquiry, adjudication and company-record functions not transferred to CPC.

Professional control: Before filing or replying, identify the legal authority: territorial ROC, CRC, CPC, C-PACE, Regional Director or another notified office. Retain the notification or portal routing evidence supporting the authority.

Section 396 applied

Territorial and centralised registry architecture

Office / route	Typical role	Control point
Territorial ROC	Company master record, inquiries, adjudication, inspection and functions retained by jurisdiction	Verify CIN jurisdiction and current office notification
Central Registration Centre (CRC)	Centralised incorporation/name and specified incorporation-linked processing	Use current incorporation rules and portal workflow
Central Processing Centre (CPC)	National processing of specified post-incorporation forms under Rule 10A	Confirm the form is in the live Rule 10A list
C-PACE	Centralised strike-off processing under the removal-of-name framework	Do not confuse with ordinary ROC filing
Regional Director	Delegated approvals, appeals and specified corporate actions	Use correct RD jurisdiction and prescribed form

Jurisdiction file: keep CIN master data, registered office proof, relevant Gazette notification, form instruction kit and acknowledgement naming the processing authority.

Rule 10A

Central Processing Centre: forms and processing boundary

Specified form	Broad purpose
MGT-14	Filing of resolutions and agreements
SH-7	Alteration of share capital
INC-24	Change of company name
INC-6	Conversion between OPC and private/public form, as applicable
INC-27	Conversion of company class/status
INC-20	Revocation/surrender or related statutory application as prescribed
DPT-3	Return of deposits / exempted receipts
MSC-1	Application for dormant status
MSC-4	Return to active status
SH-8	Letter of offer for buy-back
SH-9	Declaration of solvency for buy-back
SH-11	Return of buy-back

The CPC has all-India jurisdiction for the forms allocated to it. The Rules contemplate processing within 30 days, excluding matters requiring approval of a higher authority. Territorial ROCs retain Section 399 inspection and related record-access functions.

Operational caution: portal routing can change as new forms migrate. The Gazette rule and live MCA instruction kit must agree before relying on a processing timeline.

Section 397

397Admissibility of certain documents as evidence

Notwithstanding any other law, a document reproducing or derived from returns and documents filed with the Registrar on paper or electronically, or stored on electronic media, and authenticated by the Registrar or an empowered officer in the prescribed manner, is deemed to be a document for the Act and Rules and is admissible in proceedings without further proof or production of the original, as evidence of the original contents or a stated fact of which direct evidence is admissible.

Finin2min decoding: An authenticated registry reproduction is not a mere screenshot. The statute deems it a document and allows it into proceedings without first producing the company-held original. This supports enforcement and adjudication based on the official registry.

Practical example: A director disputes that an MGT-14 was filed. An authenticated ROC reproduction of the filed form and attachments may be admitted without first calling for the company’s original upload set.

Professional control: For disputes, obtain an authenticated/certified registry record rather than relying only on an unverified portal printout. Reconcile it to the company’s board-approved source documents and filing receipt.

Evidence architecture

Different records have different legal weight

Record	Typical use	Risk
Company working paper	Internal support and approvals	Not proof of filing
Signed source document	Evidence of underlying act / approval	May differ from uploaded attachment
SRN / challan	Evidence of submission and payment	Does not prove content accuracy or final approval
MCA public-view image	Due diligence and public review	May not be formally certified
Registrar-authenticated reproduction	Section 397 evidentiary route	Authentication must be demonstrable
Registrar-certified copy / extract	Section 399(3) equal validity with original	Request correct document and period
Portal master data	Quick status indicator	Can lag, be incomplete or require contextual filing review

The strongest audit trail connects the signed source, board authority, uploaded form, attachments, DSC, SRN, payment, processing status and final public record.

Section 398

398Electronic filing, service, maintenance, inspection and payment

(1) The Central Government may make rules requiring applications, financial statements, returns, declarations, memorandum, articles, charge particulars and other documents to be filed and authenticated electronically; notices and communications to be served electronically; filings to be maintained by the Registrar electronically; inspection to be made electronically; fees and charges to be paid electronically; and Registrar functions to be performed electronically. The rules under this section do not themselves govern imposition of fines or other pecuniary penalties, fee demands, contraventions or punishment. (2) The Central Government may by notification frame a scheme to carry out sub-section (1) electronically.

Finin2min decoding: Section 398 is the statutory gateway for the MCA electronic registry. It authorises digital filing and service, digital maintenance and inspection, electronic payment, and electronic performance of Registrar functions. The substantive obligation still comes from the relevant section and rule.

Practical example: A company must file AOC-4 under Section 137. Section 137 creates the obligation and due date; Section 398 and the Rules prescribe the electronic filing and authentication mechanics.

Professional control: Never treat a portal validation rule as the complete law. Build a compliance memo with four layers: Act obligation, substantive rule, e-form/instruction kit, and Chapter XXIV electronic mechanics.

Visual framework

Electronic filing and ROC processing lifecycle

Rule 7

Electronic filing, stamping and retention of originals

Prescribed electronic format

Forms and attachments are filed in PDF or another prescribed electronic format through the registry.

Stamp duty remains separate

Electronic filing does not eliminate State stamp duty. E-stamping or physical stamping requirements continue unless lawfully exempt.

Originals must exist

The company should possess the properly executed source documents represented by the scans or electronic attachments.

Long retention

Incorporation and constitutional originals should be retained permanently; other originals are generally retained for at least the prescribed period.

Correspondence identification

Replies and correspondence must identify the authorised sender and relevant filing / SRN.

Default-linked restrictions

The Rules and portal may restrict specified event filings of defaulting companies, subject to the notified exception set.

Document integrity test: uploaded scan = complete signed original = correct stamp duty = readable pages = correct attachment label = board-approved transaction.

Rules 8 and 8A

Authentication and personal responsibility

Actor	What the signature means	Control
Director / KMP / authorised officer	Confirms authority and accuracy of the company declaration	Board authority, DIN/PAN status and source-document verification
Practising professional	Certifies checks within the form language and applicable professional standard	Independent review, UDIN where applicable, working papers and conflict check
IRP / RP / Liquidator	Signs specified forms when company powers are displaced or exercised under insolvency / liquidation law	Appointment order, tenure, scope and correct capacity
DSC holder	Uses a personal cryptographic credential	No sharing, token custody, renewal and revocation controls
Company administrator	Uploads and tracks submission	Cannot substitute for statutory signatory judgment

False filing exposure: a digitally signed form can attract Sections 448 and 449 where statements are materially false, omit material facts, or are supported by a false declaration or evidence.

Rule 9

Secure electronic registry and communication controls

Centralised registry

Filed records are maintained in a secure electronic repository.

Registrar authentication

Electronic records and communications may be authenticated through official digital processes.

Registered e-mail matters

Companies must maintain working official e-mail and portal-user details.

Delivery evidence

Preserve acknowledgements, e-mails, notices and download copies with timestamps.

Cyber controls

Use role-based access, MFA where available, controlled DSC use and periodic user review.

Data reconciliation

Compare MCA master data and public documents with statutory registers after material filings.

Example: An INC-22 is approved, but company stationery, GST records and bank KYC remain unchanged. The ROC record may be correct while the wider legal identity control remains incomplete.

Rule 10

Examination, resubmission and invalid filings

Stage	General rule / practice	Professional response
Initial examination	Registrar examines within the prescribed period unless another authority approval is required	Track from SRN date; do not assume silence means approval
Straight Through Processing	Certain forms may be registered automatically subject to later examination	Perform the same legal review as manually processed forms
Resubmission	Defects may be permitted to be rectified within the specified window, commonly 15 days under the Rule framework	Respond completely and before expiry
Invalid / rejected filing	Fresh filing may be required with then-applicable fee and additional fee	Assess whether original due date protection is lost
Defective STP filing	Notice may require rectification/refiling within the specified period	Escalate immediately; public data may be corrected retrospectively
Addendum	GNL-4 may be used where permitted to supply further information or documents	Link the correct SRN and explain the addendum clearly

Resubmission log: defect, legal owner, evidence required, reviewer, due date, upload time, acknowledgement and final disposition.

Section 399

399Inspection, production and evidence of documents kept by Registrar

(1) Any person may electronically inspect documents kept by the Registrar on payment of the prescribed fee, and may require a certificate of incorporation or a certified copy/extract of another document on advance payment. Access to prospectus-linked documents specified in the proviso is generally restricted to the fourteen-day window stated there, unless Central Government permission is obtained. (2) A court or Tribunal process compelling production of a Registrar-held document requires leave of that court or Tribunal. (3) A Registrar-certified copy or extract is admissible in legal proceedings with equal validity to the original.

Finin2min decoding: The corporate registry is public by default to the extent the Act permits. Electronic inspection supports diligence; certified copies support formal proof. Special prospectus materials and compelled production have additional safeguards.

Practical example: Before lending to a company, a bank inspects charge forms, annual returns and financial statements. For litigation over a historic allotment, it obtains certified copies of PAS-3 and attachments.

Professional control: Define the diligence question first. Inspect the entire filing chain, not only master data; request certified records where litigation, title, regulatory or transaction reliance is expected.

Rules 14 and 15

Inspection and certified-copy workflow

Request	Prescribed fee / rule position	Use
Electronic inspection	Rs 100 for each inspection under the fee schedule	Due diligence and registry review
Certificate of incorporation	Rs 100 under the fee schedule	Formal evidence of incorporation
Certified copy / extract	Rs 25 per page under the fee schedule	Court, title, transaction and regulatory evidence
Prospectus-related deposited documents	Fourteen-day statutory access window, otherwise permission may be needed	Offer document diligence
Court / Tribunal production process	Leave of the issuing court / Tribunal required	Formal compelled production

Privacy and misuse: public availability does not authorise identity theft, unlawful profiling, harassment or use contrary to other applicable law.

Section 400

400Electronic form: exclusive, alternative or additional

The Central Government may provide in rules under sections 398 and 399 that electronic form for the specified purposes shall be exclusive, alternative to, or in addition to physical form.

Finin2min decoding: The Government can decide that a process must be electronic only, may be completed either electronically or physically, or requires both channels. The filing method is therefore determined by the current rule and form—not personal preference.

Practical example: A company cannot insist on handing a paper form to the ROC where the current framework requires web-form or e-form filing. Conversely, where an original stamped instrument must be preserved or separately delivered, online submission alone may not complete the requirement.

Professional control: Use the latest MCA instruction kit and applicable State stamping process. Document any dual-channel requirement and reconcile both acknowledgements.

Section 401

401Value-added services through electronic form

The Central Government may provide value-added services through electronic form and levy the prescribed fee.

Finin2min decoding: Beyond core filings and inspection, the Government may offer paid electronic services. The legal basis for charging for such prescribed services is separate from additional fee for delayed compliance.

Practical example: A data product, certified service or enhanced registry facility may carry a service fee even though the user is not filing a statutory form.

Professional control: Classify each payment correctly: normal statutory fee, additional fee, higher additional fee, stamp duty, value-added-service fee or penalty. They have different legal consequences.

Section 402

402Application of Information Technology Act, 2000

All provisions of the Information Technology Act, 2000 relating to electronic records, including manner and format of filing, apply to Section 398 electronic records so far as they are not inconsistent with the Companies Act.

Finin2min decoding: Electronic-record and authentication principles under the IT Act supplement the Companies Act, but the Companies Act prevails where inconsistent. This supports legal recognition of digital documents, signatures and electronic processes.

Practical example: A DSC-authenticated MCA form is an electronic record. Its legal recognition draws from the Companies Act filing framework together with compatible IT Act principles.

Professional control: Preserve electronic integrity: original file, signed version, signature validation, hash/version where relevant, upload set, acknowledgement and access logs.

Section 403

403Fee for filing, etc.

(1) Every document, fact or information required or authorised to be filed or recorded must be filed within the period in the relevant provision on payment of prescribed fee. Delayed annual returns and financial statements under sections 92 and 137 may be filed with prescribed additional fee of not less than Rs 100 per day. Other delayed filings may be made with prescribed additional fee. Prescribed repeat defaults may attract higher additional fee. (2) Payment of fee and additional fee does not displace the penalty or punishment provided for the underlying failure or default.

Finin2min decoding: Section 403 allows delayed documents to enter the registry, but does not convert a missed deadline into timely compliance. Filing fees and default liability run on separate tracks.

Practical example: A company files AOC-4 120 days late. It pays normal fee plus Rs 12,000 additional fee. The late filing is accepted, but company/officer exposure under Section 137 and adjudication rules is not automatically erased.

Professional control: Maintain two ledgers: (1) filing-fee computation and payment; (2) breach, penalty, prosecution, adjudication, condonation or scheme-immunity assessment.

Normal filing fees

General document filing table for companies with share capital

Nominal share capital	General filing fee
Up to Rs 1,00,000	Rs 200
More than Rs 1,00,000 and up to Rs 5,00,000	Rs 300
More than Rs 5,00,000 and up to Rs 25,00,000	Rs 400
More than Rs 25,00,000 and up to Rs 1 crore	Rs 500
Above Rs 1 crore	Rs 600
Company without share capital	Rs 200

Specific forms and transactions—such as incorporation, authorised-capital increase, charges, name applications, KYC, strike-off and specialised services—may have separate fixed or ad valorem schedules. Portal computation should be reconciled to the current Gazette fee table.

Additional and higher additional fees

General delayed-filing matrix for covered forms other than annual filings, capital increase and separately governed categories

Delay	Ordinary additional fee multiple	Higher additional fee multiple for prescribed repeat default
Up to 15 days where the form category provides this slab	1 times normal fee	Not ordinarily separate at this first slab
More than 15 and up to 30 days / up to 30 days for other covered forms	2 times normal fee	3 times normal fee
More than 30 and up to 60 days	4 times normal fee	6 times normal fee
More than 60 and up to 90 days	6 times normal fee	9 times normal fee
More than 90 and up to 180 days	10 times normal fee	15 times normal fee
Beyond 180 days	12 times normal fee	18 times normal fee

Scope caution: the exact slab depends on the form category and current Annexure. Higher additional fee applies to prescribed repeat defaults, including the notified repeat-delay conditions for specified forms; it is not automatically added on top of ordinary additional fee.

Sections 92 and 137

Rs 100-per-day annual filing model

Example	Days late	Additional fee per form
MGT-7 filed 20 days late	20	Rs 2,000
AOC-4 filed 75 days late	75	Rs 7,500
Both forms filed 75 days late	75 each	Rs 15,000 total additional fee
Three financial years delayed by 500, 865 and 1,230 days	Each form counted separately	Rs 100 per day per delayed form, subject to temporary relief if validly available

Counting control: calculate from the day immediately following the statutory due date through the actual filing date. Account for AGM date, extension, company class, order of authority and form-specific due-date provisions.

Section 403(2)

Fee is not immunity

Normal fee

Price for filing or service within the statutory architecture.

Additional fee

Price for registry acceptance after delay.

Higher additional fee

Enhanced price for specified repeat delayed filings.

Penalty

Civil consequence imposed/adjudicated for the default.

Punishment / prosecution

Criminal consequence where the substantive provision provides it.

Condonation / scheme immunity

Separate statutory or policy relief with its own conditions.

An SRN marked “approved” answers a processing question. It does not answer whether the filing was timely, authorised, truthful or immune from enforcement.

Rule 12 and general forms

GNL application and document-filing controls

Form	Use in broad terms	Current control
GNL-1	Application to Registrar for specified purposes	Substituted form effective 14 July 2025; use only the live MCA version
GNL-2	Submission of documents to Registrar where prescribed / permitted	Link correct company and purpose
GNL-3	Particulars relating to persons charged / specified matter as prescribed	Confirm rule and instruction-kit trigger
GNL-4	Addendum / further information linked to an earlier filing	Use correct SRN and explain the response
RD-1 / other forms	Applications to Regional Director or specialist authority	Not interchangeable with GNL route

Form migration control: never reuse a saved offline utility or old attachment checklist after a form substitution date. Download the current web-form/instruction kit and reperform field mapping.

2026 fee amendment

DIR-3 KYC Web fee structure effective April 2026

Filing situation	Fee
Filed within the Rule 12A(1) timeline	Nil
Filed after the timeline or for DIN reactivation	Rs 5,000
Re-filing for a change under Rule 12A(2)	Rs 500 for each filing

Do not generalise: this is the specific DIR-3 KYC Web fee item substituted by the Companies (Registration Offices and Fees) Amendment Rules, 2026. It does not change the entire Section 403 fee architecture.

Temporary current relief

Companies Compliance Facilitation Scheme, 2026

Relief route	Concessional amount during scheme
Covered pending annual filings	Normal fee + 10% of otherwise payable additional fee
Dormant status through MSC-1	One-half of normal filing fee
Strike-off application through STK-2	25% of applicable filing fee
Scheme window	15 April 2026 to 15 July 2026
Key eligible current forms	MGT-7/MGT-7A, AOC-4 variants, ADT-1, FC-3, FC-4 and specified legacy forms
Immunity	Conditional and dependent on form, adjudication/prosecution stage and circular terms

as at 28 June 2026: the scheme is live but closes on 15 July 2026. It is a temporary condonation and fee-relief measure—not a permanent amendment of Section 403, and not blanket immunity from every existing order or proceeding.

Visual framework

Fees, inspection and evidence control map

Section 404

404Fees, etc., credited into Public Account

All fees, charges and other sums received by a Registrar, Additional, Joint, Deputy or Assistant Registrar, or another Central Government officer under the Act, shall be paid into the Public Account of India in the Reserve Bank of India.

Finin2min decoding: Statutory registry receipts are public money. The section completes the financial-control chain by directing them to the Public Account of India at RBI.

Practical example: A filing fee paid through the MCA payment gateway is not income of the particular ROC office; it is a Central Government receipt credited through the prescribed public-account mechanism.

Professional control: Pay only through authorised channels, verify challan status, reconcile failed/duplicate payments, and preserve refund or adjustment correspondence.

Linked liability

Sections 448 and 449: false statements and false evidence

Risk event	Possible issue	Preventive control
Attachment differs from signed original	Misstatement or fabricated record	Dual review of original and upload set
Backdated board resolution	False evidence and governance breach	Minute-book and meeting-evidence verification
Omitted default / investigation	Material omission in declaration	Legal disclosure checklist
Professional certifies without evidence	Professional misconduct plus statutory exposure	Documented procedures and working papers
Shared DSC used by staff	Unauthorised authentication	Personal custody, access log and revocation
Portal field auto-populated incorrectly	False filing if knowingly submitted	Field-by-field validation against source

Digital does not mean low-risk: the combination of a permanent public record, personal DSC and statutory declaration can make an inaccurate filing easier—not harder—to prove.

Professional filing control system

Seven-stage evidence checklist

Stage	Minimum evidence
1. Obligation	Section, rule, form, due date and company-class analysis
2. Corporate authority	Board/member resolution, delegation and signatory capacity
3. Source integrity	Executed, stamped, complete and internally consistent documents
4. Form preparation	All fields, attachments, prefill and calculations checked
5. Authentication	Valid DSC, professional certificate and conflict/independence check
6. Submission	SRN, challan, payment, timestamp and status tracking
7. Post-filing	Approval/resubmission, master-data reconciliation, register update and record retention

A professional file should allow an independent reviewer to reconstruct the transaction without asking who clicked “submit”.

Registry due diligence

How to read MCA records without being misled

Start with master data

Use it as an index, not as conclusive evidence of every legal fact.

Read the underlying form

Check filing date, event date, signatory, attachment and processing status.

Build a chronology

Sequence incorporation, capital, directors, charges, annual filings and registered-office changes.

Identify gaps

Missing years, delayed filings, inconsistent addresses and unexplained capital movements.

Cross-check external sources

Financial statements, lender searches, court records, GST, stock exchange and sector regulator where relevant.

Obtain certified copy

Use where the conclusion affects title, enforcement, litigation or high-value transaction reliance.

Practical cases

Decision-focused applications

Case 1 - STP is not approval

A PAS-3 is processed through STP but the allotment lacked shareholder approval.

Answer: The electronic record exists, but STP does not cure the underlying invalid corporate act.

Case 2 - Wrong ROC assumption

A reply is sent to the old territorial ROC after the registered office moved across State.

Answer: Test jurisdiction on the response date and use the current authority / portal route.

Case 3 - Certified copy dispute

A party produces a Registrar-certified extract while the company produces a conflicting internal copy.

Answer: Section 399 gives the certified record equal validity to the original; investigate whether a wrong document was filed or later altered internally.

Case 4 - Late annual filings

AOC-4 and MGT-7 are each 400 days late.

Answer: Compute Rs 100 per day per form, then test CCFS-2026 eligibility and separate penalty/adjudication exposure.

Case 5 - Repeated INC-22 delay

A company repeatedly files notified address-change forms late within the specified repeat period.

Answer: Higher additional fee may apply under the prescribed repeat-default rule; ordinary additional fee is not simply stacked again.

Case 6 - Expired DSC

The form is prepared before deadline but cannot be filed because the director DSC expired.

Answer: Operational failure does not extend the statutory due date. Maintain DSC-expiry monitoring and backup authorised signatory planning.

Case 7 - Portal fee mismatch

Portal calculates a fee inconsistent with the team’s spreadsheet.

Answer: Pause and reconcile form category, capital, delay, current Annexure and payment history; retain helpdesk evidence if escalation is needed.

Case 8 - Public-view screenshot

A screenshot is offered as conclusive proof in litigation.

Answer: Use authenticated or certified registry material where formal evidentiary reliance is required.

Case 9 - CCFS filing after notice

Company files during CCFS after an adjudication notice.

Answer: Immunity depends on the exact form and the stage/timing conditions in the circular; do not assume automatic closure.

Case 10 - False attachment

A staff member uploads an unsigned draft instead of the board-approved contract.

Answer: Correct promptly, assess whether an addendum/refiling is available, and evaluate Sections 448/449 and professional reporting duties.

Finin2min Q&A

Rapid professional answers

Question	Answer
Does an approved form prove that the underlying transaction was lawful?	No. It proves a processing outcome; substantive compliance remains independently testable.
Can anyone inspect every MCA record?	Section 399 broadly allows inspection, subject to statutory restrictions, fee and document availability.
Is an MCA screenshot equal to a certified copy?	No. Formal authentication/certification determines the statutory evidentiary route.
Does additional fee replace penalty?	No. Section 403(2) expressly preserves penalty or punishment.
Is the annual filing additional fee capped?	The prescribed model is Rs 100 per day per form; the rules do not provide the ordinary per-form ceiling often assumed by users.
Can old forms be uploaded after MCA migration?	Use only the live form and instruction kit unless a specific transition facility permits otherwise.
Who is responsible for a digitally signed filing?	The company, authorised signatory and certifying professional within their respective declarations and duties.
What is CPC?	A central processing authority with all-India jurisdiction for specified forms under Rule 10A.
Is CCFS-2026 permanent?	No. It is a one-time scheme running from 15 April to 15 July 2026.
Does CCFS wipe out every penalty?	No. Immunity is conditional and depends on the form and stage of proceedings.
Can a court directly summon the ROC record?	A process compelling production requires leave of the court or Tribunal under Section 399(2).
Why preserve originals after electronic filing?	The electronic attachment represents an underlying executed document and Rule 7 imposes retention expectations.
Is stamp duty included in MCA filing fee?	Not necessarily. Stamp duty is a separate State-law obligation.
Can a DSC be shared with the compliance team?	It should remain under the personal control of the holder; shared use undermines authentication and creates liability.
Where do ROC fees go?	Section 404 directs them to the Public Account of India at RBI.

Finin2min final revision

The chapter in one operating framework

396
Office + jurisdiction

→

397
Authenticated evidence

→

398
Electronic filing

→

399
Inspect + certify

400
Electronic / physical mode

→

401
Value-added services

→

402
IT Act overlay

→

403-404
Fees + public account

Correct filing = correct authority + correct document + correct signer + correct form + correct fee + correct time + retained evidence.

Source register

Primary and current-update references

Companies Act, 2013 - official India Code PDF
https://www.indiacode.nic.in/bitstream/123456789/2114/5/A2013-18.pdf

India Code - Companies (Registration Offices and Fees) Rules, 2014 landing page
https://www.indiacode.nic.in/handle/123456789/1362/simple-search?query=Chapter+XXIV+-+The+Companies+%28Registration+Offices+and+Fees%29+Rules%2C+2014.+&searchradio=rules

Companies (Registration Offices and Fees) Amendment Rules, 2023
https://www.indiacode.nic.in/handle/123456789/2114?col=123456789%2F1362&view_type=search

Central Processing Centre amendment / Rule 10A, 2024
https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/notifications.html

Companies (Registration Offices and Fees) Amendment Rules, 2025 - GNL-1
https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/notifications.html

Companies (Registration Offices and Fees) Amendment Rules, 2026 - G.S.R. 300(E)
MCA Gazette/notifications portal - Companies (Registration Offices and Fees) Amendment Rules, 2026, G.S.R. 300(E)

Companies Compliance Facilitation Scheme, 2026 - General Circular 01/2026
MCA General Circular 01/2026 - verify on the live MCA circulars portal

Legal update discipline: portal behaviour, form versions and fee tables can change after this review date. Verify the current Gazette, MCA instruction kit and live payment computation before relying on this package for a filing.