TaxTMI 
TaxTMI 
One of our clients has paid ROC fees towards SH-7 [Alteration of Share Capital]. Wanted to know whether GST is payable on this or any other fees paid to ROC, under RCM. If yes or no, then why?
RCM on ROC fees
21 Jan 2025 
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Reverse charge on government services may apply to ROC filing fees unless registration or low value exemptions apply.
Services supplied by the Central Government to a business entity are generally subject to reverse charge under Entry 5 of Notification No.13/2017, and fees paid to MCA/ROC for statutory filings constitute consideration for a supply; however, exemptions in Notification No.12/2017 - notably the low value exemption and the registration required exemption - may exclude certain ROC fees from GST liability, and recent case law on regulators has been invoked though the issue is not finally settled. (AI Summary)
Services supplied by the Central Government to a business entity are generally subject to reverse charge under Entry 5 of Notification No.13/2017, and fees paid to MCA/ROC for statutory filings constitute consideration for a supply; however, exemptions in Notification No.12/2017 - notably the low value exemption and the registration required exemption - may exclude certain ROC fees from GST liability, and recent case law on regulators has been invoked though the issue is not finally settled. (AI Summary)