Private limited company registration requires you to file the  company registration  forms and documents, and  pay the relevant fees  for company registration to the Registrar of Companies (ROC). While submitting the forms and documents, you are charged stamp duty on them by the ROC. Let us learn about stamp duty in detail.

What Is Stamp Duty?

Stamp duty is a state levy that individuals and organisations are required to pay to register a document or agreement between parties with the registrar.  In the case of companies, the registrar in question is the registrar of companies (ROC). Generally, the stamp duty is a percentage of the value of the object of the agreement document. For example, stamp duty for a property agreement is equal to a certain percentage of the property value (e.g. 2% of the property value). In the case of companies, stamp duty is generally calculated on the basis of the authorised capital of the company. Each state has its own ROC, and the amount of stamp duty charged by them differs from state to state.

Documents to pay Stamp Duty on

Three important documents that you  have to pay stamp duty enduring private limited company registration are:

• Incorporation Forms (INC-2/ INC-7/ INC-29)
• AoA
• MoA

State-wise list of Stamp Duty of all the States and Union Territories

State	Form Fees (INC-2/ INC-7/ INC-29)  (INR)	AoA (INR)	MoA (INR)	Total (INR)
Delhi	10	200	1500	1710
Haryana	15	60	60	135
Maharashtra	100	200	1000	1300
Orissa	10	300	300	610
Andhra Pradesh	20	500	1500	2020
Telangana	20	500	1500	2020
Bihar	20	500	1500	2020
Jharkhand	5	63	105	173
Jammu and Kashmir	10	150	150	310
Tamil Nadu	20	200	300	520
Puducherry	15	200	300	515
Assam	15	200	310	525
Meghalaya	10	100	300	410
Manipur	10	100	150	260
Nagaland	10	100	150	260
Tripura	10	100	150	260
Arunachal Pradesh	10	200	500	710
Mizoram	10	100	150	260
Kerala	25	1000	2000	3025
Lakshadweep	25	500	1000	1525
Madhya Pradesh	50	2500	5000	7550
Chhattisgarh	10	500	1500	2010
Rajasthan	10	500	500	1010
Punjab	25	5000	5000	10025
Himachal Pradesh	03	60	60	123
Chandigarh	03	500	1000	1503
Uttar Pradesh	10	500	500	1010
Uttarakhand	10	500	500	1010
West Bengal	10	60	300	370
Karnataka	20	1000	500	1520
Gujarat	20	100	500	620
Dadra and Nagar Haveli	01	15	25	41
Goa	50	150	1000	1200
Daman and Diu	20	150	1000	1170
Andaman	20	200	300	520

P.S The AoA amounts are calculated under the assumption that the Authorised Share Capital of the company is 1 Lakh Rupees. Any change could affect the AoA fees.

Paying Stamp duty online

Stamp duty for SPICe+ forms for incorporation of company (INC-32), AoA (INC-34), and MoA( INC-33) can also be paid online on the MCA portal. When and if you use the MCA portal to file your AoA or MoA, you get an option to pay the stamp duty for it online as well. 

How to submit an eForm on MCA

Before filing e-forms, make sure to go to the MCA website and register. 

1. Download eform

1. 1. Go to the MCA website and click on the services tab displayed above.
   2. Click on ‘e-filing’ and then click ’LLP Forms Download or Company Forms Download’.
   3. This will take you to the form downloads page, download the necessary form(s) from there.

2. Filling the form

1. 1. Open the form and fill it based on the instructions provided in it. You can also refer to the instruction kit for the form available on the MCA download page.
   2. Once the form is filled, click on the ‘ Check Form’ button at the bottom of the eForm. This will let you know if all the mandatory fields are filled and if there are any errors in your form, otherwise error messages will be displayed. In case of error messages, fill the missed fields, and recheck by clicking on the  ‘Check Form’ button.
   3. Finally, click on the ‘Pre-scrutiny’ button, this will assess the validity of information provided by you with regards to the information you have provided on the MCA21 database. If any error messages show up, rectify the errors and click on the ‘Pre-scrutiny’ button again to recheck.
   4. Make sure to save the form.

3. Uploading the form

1. 1. First you need to login to the MCA website and login. 
   2. Go to the MCA services tab and click on ‘e-filing’. 
   3. On the e-filing page, click on ‘Upload e-forms’ and them click on ‘eForm Upload’
   4. Click on normal filing or SRN resubmission, if and when required and upload the form from your device. 
   5. Upto 10 files can be uploaded at one time. To add more files, just keep clicking on the “Add more eForms” button and uploading the files.
   6. Post pre-scrutiny checks, the eform will be uploaded.

4. Payment

1. 1. Post upload you will directly be taken to the payment page. There you can  either pay right then or choose to pay later.
   2. Click on the ‘Pay Fee’ button for the payment details. This includes the payment for stamp-duty as well as for the forms. It will also show the payment options:
   3. To make payments, click on the desired payment button and make the payment On successful payment completion, you shall be provided a transaction receipt/acknowledgment.

Wrapping up

Paying stamp duty has benefits for company owners. The primary one is that stamp duty can act as legal evidence of the sale, purchase, or ownership of a property. Additionally, payment of stamp duty lets you truly own the property; in the case of company incorporation, stamp duty denotes ownership of the company.