RCM on MCA Fees?

The fees paid to MCA for various servides are considered as a supply of services. However, these services are provided by the govt. , and as per the GST laws, services provided by the govt. are exempt from GST. 

Therefore RCM is not applicable on MCA fees payment.

Hence RCM is not applicable on late fees paid for forms filed on the MCA portal.. 

MCA filing fees paid to the Registrar of Companies are not subject to GST under Reverse Charge Mechanism. Here is why:

Services provided by the Central Government, State Government, or Local Authority are exempt from GST under Entry 4 of Notification No. 12/2017-Central Tax (Rate) when the consideration is in the form of a fee or charge levied under any other law in force. MCA filing fees fall under this exemption because they are statutory fees prescribed under the Companies Act 2013.

Therefore, when you pay MCA fees on the portal for forms like AOC-4, MGT-7, or any SRN-based filing, no GST is applicable, and no RCM liability arises.

The confusion often arises because private facilitation fees (paid to a CA or filing agent, not to MCA directly) are taxable as professional services at 18% GST under forward charge. Those are distinct from the government statutory fees.

So: MCA government fee = no GST. CA/agent professional fee for the same filing = 18% GST under forward charge.

No RCM on MCA filing fees or additional (late) fees:

• Fees for filing forms, registration and similar statutory compliance are paid to the Central Government for regulatory services. Notf 12/2017-CT(R), Sl. 47 exempts services by the Government "by way of registration required under any law for the time being in force" and related regulatory services. CBIC FAQs on Government services treat fees for statutory filings and permissions as exempt (Sl. 6 and 47 read together).

• Since the service is exempt, the RCM entry for government services (Notf 13/2017-CT(R), Sl. 5) does not apply.

• The same goes for ROC late fees: additional fee is a statutory levy for delayed compliance, not consideration for a taxable service.

• Distinguish:

– fees paid to a CA/CS or filing intermediary for preparing forms: forward charge, 18%

– MCA's "name reservation" (RUN) and similar charges: also statutory fees, exempt.

• Accounting: debit ROC fees (Rates & Taxes / Legal & Professional – Government fees). Additional fees are compensatory, generally deductible for income-tax.