Form SH-7 tells the ROC that a company’s capital structure changed — most commonly an increase in authorised capital before a funding round, but also consolidations, sub-divisions, conversions to or from stock, and redemption of preference shares. It is due within 30 days of the resolution or event.
Unlike most MCA forms, the fee here is capital-linked and can be substantial: the portal charges the difference between the slab fee on the new and old authorised capital — roughly ₹75,000 per additional crore beyond the first — plus state stamp duty computed in the same challan. Raising authorised capital just ahead of an allotment? Budget the fee before you pick the new number.
What SH-7 covers
- Increase in authorised capital — by ordinary resolution under section 61 (the AOA must permit the increase; if not, alter the AOA by special resolution first, filed in MGT-14).
- Consolidation or division of shares — with NCLT confirmation where voting percentages change.
- Sub-division, conversion of shares to or from stock, and cancellation of unissued shares.
- Redemption of redeemable preference shares, and increases ordered by the Central Government on conversion of loans or debentures.
- Not covered: paid-up capital increases — allotments are reported in PAS-3 — and reductions of capital, which are an NCLT process under section 66.
The MCA fee: difference method
The fee is the slab fee on the new authorised capital minus the fee on the existing capital. The slab for companies other than OPCs and small companies:
| Authorised capital | Fee structure |
|---|---|
| Up to ₹1 lakh | ₹5,000 (flat) |
| ₹1 – 5 lakh | ₹5,000 + ₹400 per ₹10,000 |
| ₹5 – 10 lakh | ₹21,000 + ₹300 per ₹10,000 |
| ₹10 – 50 lakh | ₹36,000 + ₹300 per ₹10,000 |
| ₹50 lakh – ₹1 crore | ₹1,56,000 + ₹100 per ₹10,000 |
| Above ₹1 crore | ₹2,06,000 + ₹75 per ₹10,000 (≈ ₹75,000 per additional crore) |
Total fee is capped at ₹2.5 crore. OPCs and small companies get concessional rates — the V3 portal auto-computes both the fee and the state stamp duty. Alterations with no capital increase (consolidation, redemption) attract only the normal ₹200–₹600 slab fee.
Stamp duty: the state-dependent add-on
Stamp duty on an authorised-capital increase is levied by the state of the registered office and paid electronically together with SH-7 — Maharashtra charges roughly 0.20% (capped), Delhi 0.15%, and some states charge little or nothing. The portal displays the exact amount; for large increases it can exceed the MCA fee itself.
Penalties for late or missed filing
Late filing runs the standard 2x–12x additional-fee ladder. Beyond fees, section 64(2) provides a penalty of ₹500 per day of default on the company and every officer, capped at ₹5 lakh for the company and ₹1 lakh per officer — and Registrars have adjudicated exactly this on long delays.
How to file SH-7 on MCA V3
- Check the AOA permits the increase; alter it first if not.
- Pass the ordinary resolution at a general meeting.
- Log in to MCA V3 → Company e-Filing → SH-7; enter existing versus new capital and the resolution details.
- Attach the certified resolution with the meeting notice and the altered MOA (and any NCLT/CG order where applicable).
- Affix the DSC with professional certification, submit, and pay the MCA fee plus state stamp duty in the same flow. The master data updates on approval.
Verified against the Companies Act, 2013 / LLP Act, 2008, MCA rules and circulars as of 31 July 2026. Your exact position depends on your entity and any circulars MCA issues — we confirm it for you, and always recommend checking the official MCA portal. CapEasy is a private consultancy and is not affiliated with any government authority. This page is a guide, not legal advice.