MCA form guides
Short guides to common MCA e-forms: when each is filed, the time limit, what is attached and the penalty for delay. General information as on October 2026.
- DIR-12
Form DIR-12: appointment and cessation of directors and KMP
A company files Form DIR-12 with the Registrar within 30 days of appointing a director or key managerial person, a change in their designation, or their cessation. If it is filed late, the company and its officers face a penalty of ₹50,000 plus ₹500 a day, besides the additional filing fee.
- INC-22
Form INC-22: change of registered office
A company files Form INC-22 within 30 days of changing its registered office. A move within the same city needs only a board decision. A move outside the city needs a special resolution, and a move to another ROC or another state also needs the Regional Director's approval first.
- SH-7
Form SH-7: increase in authorised capital
To raise its authorised capital, a company passes a resolution in general meeting, as its articles allow, and files Form SH-7 with the altered MoA within 30 days. The ROC fee is the difference between the fee on the new and the old authorised capital. A late filing costs ₹500 a day in penalty.
- PAS-3
Form PAS-3: return of allotment
After allotting shares, a company files Form PAS-3 within 30 days. For a private placement, the deadline is 15 days. The penalty for a late private placement return is ₹1,000 a day, up to ₹25 lakh.
- INC-20A
Form INC-20A: declaration of commencement of business
A company with share capital incorporated on or after 2 November 2018 files Form INC-20A within 180 days of incorporation, declaring that every subscriber has paid for their shares. Until it is filed, the company cannot commence business or borrow. Missing it costs ₹50,000 for the company and up to ₹1 lakh for each officer, and the ROC can start striking the company off.