ROC Capital Expenditures Accounting

In my opinion there will be no journal entry for the increase in Authorised capital how ever in the balance sheet by way of Note of Share capital one has to show increased Authorised capital. As increase in authorised capital not involve any cash inflow, However if you have issued new share capital then case might be different.

But Outflow is Done by 2.8 lakhs
Whether Impact P&L or Balance Sheet or Deferred Written off ?

In which form this outflow has been done like whether it is an exps or what? do specify nature of payment

ROC Form SH- 7 for increase in Authorised Capital only