Company Registration in Mumbai: ROC Mumbai, stamp duty and local rules
In short
Company Registration in Mumbai is fully online via SPICe+. The company comes under ROC Mumbai-I or Mumbai-II, pays Maharashtra stamp duty and follows state professional tax rules.
Company Registration in Mumbai is done entirely online through the SPICe+ form on the Ministry of Corporate Affairs (MCA) portal; there is no office to visit. What makes Mumbai different is local: the company comes under a Mumbai Registrar of Companies, pays Maharashtra stamp duty on its MOA and AOA, and has Maharashtra rules to follow after incorporation, such as professional tax and the Shops and Establishments Act.
This guide explains those local pieces in plain language. For the national process itself, read the Private Limited Company Registration step-by-step guide first, then come back here for the Mumbai and Maharashtra details. Rules and rates below are as of October 2026.
Is Company Registration in Mumbai different from the rest of India?
The core process is the same across India. A Private Limited Company (PVT. LTD.), One Person Company or LLP is registered under central law — the Companies Act, 2013 or the LLP Act, 2008 — on the same MCA portal, using the same forms. The incorporation application is processed centrally by the Registrar of Companies at the Central Registration Centre (CRC), which issues the Certificate of Incorporation for companies across the country.
Three things do depend on your registered office being in Mumbai:
- Which Registrar of Companies (ROC) supervises the company after incorporation.
- Stamp duty on the Memorandum of Association (MOA) and Articles of Association (AOA), which is a state tax.
- State and local Registrations such as professional tax and Shop and Establishment Registration.
Which ROC covers a company registered in Mumbai?
The Registrar of Companies (ROC) is the MCA office that keeps the company's records, examines its filings and takes action for defaults. Until early 2026, a single ROC Mumbai covered most of Maharashtra. The MCA reorganised its offices by a notification of October 2025, which took effect on 16 February 2026 (PIB release). Maharashtra now has these ROCs:
| ROC | Main area covered |
|---|---|
| ROC Mumbai-I | Mumbai City and Mumbai Suburban districts |
| ROC Mumbai-II (Navi Mumbai) | Thane, Palghar, Raigad and several north Maharashtra districts, including Nashik |
| ROC Pune | Pune and other western Maharashtra districts |
| ROC Nagpur | Vidarbha and other eastern districts |
So a company whose registered office is in, say, Andheri or Fort comes under ROC Mumbai-I, while one registered in Thane or Navi Mumbai comes under ROC Mumbai-II. The district list can be adjusted by later notifications, so confirm the current jurisdiction on the MCA portal. One practical point: moving the registered office from one ROC's area to another within Maharashtra (for example, from Thane to Mumbai) is not just an address change; it needs the Regional Director's confirmation.
How much is stamp duty on the MOA and AOA in Maharashtra?
Stamp duty is a tax charged by the state on legal documents. Under the Maharashtra Stamp Act, 1958, the AOA of a company attracts duty of 0.3% of the share capital, subject to a maximum of ₹1 crore. This rate applies from 14 October 2024, when an amendment raised it from 0.2% (with a ₹50 lakh cap). The MOA attracts a separate, small fixed duty.
Two points matter for founders:
- Because the AOA duty is a percentage, a company with ₹10 lakh of authorised capital pays noticeably more stamp duty in Maharashtra than in a state with a flat rate.
- You do not have to calculate or buy stamp paper. SPICe+ computes the Maharashtra stamp duty from your capital and you pay it online with the MCA fees; the e-stamp certificate becomes part of your records.
If the company later increases its authorised capital, Maharashtra stamp duty is payable on the increase too. The guide to Registration cost and government fees explains the full list of statutory costs.
What address can you use as a registered office in Mumbai?
Every company needs a registered office in India where it can receive official letters. In Mumbai this can be a rented or owned commercial office, a residential flat (your own or a family member's) or a co-working space, as long as you have proof of address, such as a recent utility bill, and a no-objection certificate from the owner. There is no rule that a Mumbai company must have a commercial address. However, some housing societies object to business use, and later Registrations (like GST) may involve a physical check of the premises. The chapter Registered office: which address can you use? covers this in detail.
What state Registrations does a Mumbai business need after incorporation?
Maharashtra professional tax
Professional tax is a state tax on professions, trades and employment, administered in Maharashtra by the GST department through mahagst.gov.in. There are two certificates:
| Certificate | Who needs it | What it involves |
|---|---|---|
| PTEC (Enrolment Certificate) | The company itself, and generally its directors | A fixed yearly payment, commonly ₹2,500 for these categories |
| PTRC (Registration Certificate) | The company as an employer, once it pays salaries | Deducting professional tax from employees' salaries as per the state slabs, paying it to the state and filing returns |
Slabs, due dates and exemptions are set by the state and do change, so check the current schedule on the MahaGST site.
Shop and Establishment Registration
Offices and shops in Maharashtra are covered by the Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017. Broadly, an establishment with 10 or more workers must obtain a Registration certificate, while a smaller one files an online intimation instead. In Mumbai, people often still call this the "Gumasta" licence. It is handled online through the state labour department.
Other common ones
- GST Registration, when turnover or the type of supply requires it (see below).
- Trade licence or other permissions from the municipal corporation for certain activities, such as food businesses.
- EPF and ESI Registration, which are central schemes that apply once employee numbers cross their thresholds.
How does GST Registration in Mumbai work?
GST Registration in Mumbai is also online, on the GST portal, with no government fee. You apply with the company's PAN, the directors' details, proof of the principal place of business and bank details. The GSTIN begins with 27, the code for Maharashtra. Each registered person is allotted either to the Maharashtra State GST department or to the Central GST authority for administration; you do not choose which.
A company does not need GST just because it is incorporated. It needs GST Registration when its turnover crosses the threshold, or when the law makes it compulsory regardless of turnover, for example for most inter-state sales of goods. Read Who must register for GST? and The GST Registration process for the full rules.
Do you need "Company Registration Near Me"?
Many founders search for Company Registration near me, expecting to visit an office. In reality, every step — name approval, DSC, SPICe+, PAN, TAN and even GST Registration — is done online. A founder can register a Mumbai company from home, without meeting anyone in person. Location matters for the registered office address, stamp duty and state rules, not for who files the forms.
What does matter is that SPICe+ must be certified by a practising professional — a Chartered Accountant, Company Secretary or Cost Accountant. If you engage one, check their membership on the official institute website and understand exactly what they will file. The explainer CA or CS: who does what for your company? explains how to evaluate one.
What does the first year look like for a Mumbai company?
- Open the bank account and deposit the share subscription money.
- Hold the first board meeting within 30 days and appoint the first auditor.
- Enrol for Maharashtra professional tax and complete Shop and Establishment formalities.
- File Form INC-20A (commencement of business) within 180 days of incorporation.
- Apply for GST Registration when required.
- Prepare for the first AGM and annual filings with the ROC.
The chapter The first 180 days and the Life After Registration lessons explain each of these.
Key takeaways
- Company Registration in Mumbai is fully online through SPICe+; incorporation is processed centrally by the CRC.
- Since 16 February 2026, companies in Mumbai City and Suburban districts come under ROC Mumbai-I; Thane, Navi Mumbai and nearby areas come under ROC Mumbai-II.
- Maharashtra charges AOA stamp duty at 0.3% of share capital (maximum ₹1 crore), calculated and paid through SPICe+.
- After incorporation, plan for Maharashtra professional tax (PTEC and PTRC) and the Shops and Establishments Act.
- GST Registration in Mumbai is online and free, and is needed only when turnover or the nature of supply requires it.
Frequently asked questions
Which ROC handles a company registered in Mumbai?
Since 16 February 2026, a company with its registered office in Mumbai City or Mumbai Suburban district comes under ROC Mumbai-I, while Thane, Palghar, Raigad and nearby districts come under ROC Mumbai-II at Navi Mumbai. Pune and Nagpur have their own ROCs. New incorporations themselves are processed centrally by the Central Registration Centre, and the jurisdictional ROC supervises the company afterwards.
What is the stamp duty for company incorporation in Maharashtra?
Under the Maharashtra Stamp Act, the Articles of Association attract stamp duty of 0.3% of share capital, subject to a maximum of ₹1 crore, a rate in force since 14 October 2024. The Memorandum of Association attracts a separate small fixed duty. SPICe+ calculates the exact amount from your authorised capital and you pay it online with the MCA fees.
Do I need to visit an office for Company Registration in Mumbai?
No. Company Registration in Mumbai is completed online on the MCA portal through SPICe+, using Digital Signature Certificates. You do not visit the ROC. You need a genuine Mumbai registered office address with proof such as a utility bill and the owner's no-objection certificate, and a practising CA, CS or Cost Accountant must certify the form.
Is professional tax compulsory for a private limited company in Maharashtra?
Generally yes. In Maharashtra the company itself and its directors usually need a Professional Tax Enrolment Certificate (PTEC) with a fixed yearly payment, and once the company pays salaries it also needs a Professional Tax Registration Certificate (PTRC) to deduct and deposit tax from employees' salaries. Slabs and due dates are set by the state on mahagst.gov.in.
Is GST Registration compulsory for every new company in Mumbai?
No. Incorporation does not by itself require GST Registration. A Mumbai company must register when its turnover crosses the GST threshold or when the law requires Registration regardless of turnover, such as for most inter-state sales of goods. It can also register voluntarily. The application is online on the GST portal and carries no government fee.
