Form INC-18 is the web form filed with the Regional Director (RD) to apply for conversion of a Section 8 company into a company of any other kind. It is governed by Sections 4, 5 and 8 of the Companies Act, 2013 read with Rules 21, 22 and 23 of the Companies (Incorporation) Rules, 2014.

The webform simplifies the process of applying to the RD for conversion of a Section 8 company. Once the RD grants approval, the company ceases to enjoy the privileges and concessions it obtained on account of being a Section 8 company.

Who Should File INC-18 / When is it Filed

A company registered under Section 8 that wishes to convert into another kind of company must apply to the Regional Director in Form INC-18. Once approved, the applicant proceeds to register the RD’s order with the RoC via Form INC-20 to obtain a fresh Certificate of Incorporation.

Important Checkpoints Before Filing

  • The company must be registered with MCA as a Section 8 company and hold a valid, approved CIN with status ‘Active’
  • Applicant must be registered on the MCA portal before filing
  • The DSC attached in the webform, eMOA, and eAOA must be registered on the MCA portal against the DIN/PAN/Membership number provided
  • The signing authority must hold a valid, non-expired, non-revoked DSC
  • The director signing the form must hold an approved DIN; the certifying professional must hold a valid membership number
  • A valid, approved SRN of Form MGT-14, associated with the CIN, must be available
  • No other INC-18 or INC-20 form should be pending for approval against the same CIN
  • For resubmission: application must be in Application History and T+15 days (T = date marked ‘Resubmission Required’) must not have elapsed
  • If field space is insufficient, additional details may be furnished as an optional attachment

Step-by-Step Filing Process

  1. Login to MCA portal → MCA Services → E-Filing → Company Forms Download
  2. Navigate to “Change in type from/to Section 8 company”
  3. Access “Application to Regional Director for conversion of Section 8 company into company of any other kind (INC-18)”
  4. Enter/search/select CIN
  5. Fill up the application, eMOA, and eAOA webforms
  6. Optionally save as draft
  7. Submit the webform(s) and note the SRN
  8. Affix DSC
  9. Upload the DSC-affixed PDF on MCA portal within 15 days of SRN generation
  10. Pay Fees within 7 days of successful upload (or due date + 2 days, whichever is earlier — otherwise the SRN is cancelled)
  11. Receive acknowledgement; once processed, an approval/rejection letter is emailed to the registered ID

Signing Requirements

  • Digitally signed by a director with an approved DIN
  • Certification by a practicing professional with a valid membership number

Fee Structure

A flat fee of ₹2,000 applies as per the Companies (Registration Offices and Fees) Rules, 2014. No additional/delay fee is prescribed for INC-18.

Processing Mode

Form INC-18 is processed in Non-STP mode — every filing is reviewed manually by the Regional Director’s office.

Frequently Asked Questions (FAQs)

Q1. What is the next step after INC-18 is approved? The company registers the RD’s approval order with the RoC through Form INC-20 to obtain a fresh Certificate of Incorporation.

Q2. Is an MGT-14 SRN required for INC-18? Yes, a valid, approved SRN of the special resolution filed via MGT-14, associated with the CIN, is required.

Q3. Is INC-18 processed automatically? No, it is always processed in Non-STP mode with manual review.

Q4. Can more than one INC-18/INC-20 filing be pending simultaneously for the same company? No — no other INC-18 or INC-20 form should be pending for approval against the same CIN.

Q5. What is the filing fee for INC-18? A flat ₹2,000, with no delay/additional fee prescribed.

Disclaimer

This article is based on the official Instruction Kit for Form INC-18 published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.

In case of any inconsistency or doubt, readers are advised to refer to the official MCA forms download page and resources available on the MCA website.