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Home > GST > Help Center > Company MOA and AOA Change Last Updated: Dec 09th 2023
MOA means Memorandum of Association which is one of the incorporation document of the company. AOA means Articles of Association which means by-laws or rules and regulations which govern the management of its internal affairs and the conduct of its business.
Articles of Association (AOA), Memorandum of Association (MOA) may need to be changed from time to time, to represent latest objects, rights, duties of directors.
This document covers
MOA consists of the following details
AOA consists of the following details
MOA can be altered in the following situations
A company can alter its Articles of Association by way of addition, deletion, modification, substitution or in any other way.
Every form which is filed with ROC will have Govt fee. The Government fee is as follows
S.No | Share Capital | Fee Applicable |
---|---|---|
1 | Less than Rs 1,00,000 | Rs 200 |
2 | Rs 1,00,000 to Rs 4,99,999 | Rs 300 |
3 | Rs 5,00,000 to Rs 24,99,999 | Rs 400 |
4 | Rs 25,00,000 to 99,99,999 | Rs 500 |
5 | Rs 1,00,00,000 or more | Rs 600 |
If the form MGT 14 is not filed within due date, Additional fee will be levied by MCA as follows.
S.No | Period of delay | Additional Fee |
---|---|---|
1 | Up to 30 days | 2 times of normal fees |
2 | More than 30 days and up to 60 days | 4 times of normal fees |
3 | More than 60 days and up to 90 days | 6 times of normal fees |
4 | More than 90 days and up to 180 days | 10 times of normal fees |
5 | More than 180 days | 12 times of normal fees |
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.