Form INC-20A: Complete Guide to Declaration of Commencement of Business
Form INC-20A is the web form filed with the Registrar of Companies to submit the declaration of commencement of business by a company having share capital. It is governed by Section 10A(1)(a) of the Companies Act, 2013 read with Rule 23A of the Companies (Incorporation) Rules, 2014.
Every company having share capital and incorporated on or after 2 November 2018 is required to file this declaration, signed by a Director, before it can commence business or exercise its borrowing powers.
Who Should File INC-20A / When is it Filed
A company having share capital must file the declaration of commencement of business in Form INC-20A within 180 days of the date of incorporation (extended to 360 days for companies incorporated between 1 April 2019 and 30 September 2020, on account of COVID-19).
Important Checkpoints Before Filing
- Applicant must be registered on the MCA portal before filing the webform
- The company must be registered with MCA, hold a valid CIN, and have status ‘Active’
- The business user must be associated with, or authorised by, the company to e-file on its behalf
- Signatories must hold an approved DIN or valid PAN or Membership number
- The practicing professional certifying the form must hold a valid Membership number
- The DIN of the signing director must not be flagged for disqualification
- No other INC-20A should be pending approval/approved/pending payment against the same CIN
- The registered office address must already be updated via Form INC-22 or SPICe+ Part B
- Only applicable to a company having share capital
- The form cannot be signed by a director in respect of whom Form DIR-12 is pending approval
Step-by-Step Filing Process
- Login to MCA portal → MCA Services → E-Filing → Company Forms Download
- Access “Form No. INC-20A (Declaration of Commencement of Business)”
- Enter/search/select CIN
- Fill up the application
- Optionally save as draft
- Submit the webform and note the SRN
- Affix DSC
- Upload the DSC-affixed PDF on MCA portal
- Pay Fees (within the standard upload/payment windows)
- Receive acknowledgement
Signing Requirements
- Digitally signed by a Director of the company with an approved DIN
- Certification by a practicing CA/CS/CMA with a valid Membership number
Fee Structure
Normal Fee — Companies with Share Capital
| Nominal Share Capital (INR) | Fee (INR) |
|---|---|
| Less than 1,00,000 | 200 |
| 1,00,000 to 4,99,999 | 300 |
| 5,00,000 to 24,99,999 | 400 |
| 25,00,000 to 99,99,999 | 500 |
| 1,00,00,000 or more | 600 |
Additional (Delay) Fee
Event date: date of incorporation of the company; time limit: 180 days (360 days for COVID-affected incorporations as above).
| Period of Delay | Additional Fee |
|---|---|
| Up to 30 days | 2× normal fee |
| More than 30 up to 60 days | 4× normal fee |
| More than 60 up to 90 days | 6× normal fee |
| More than 90 up to 180 days | 10× normal fee |
| More than 180 days | 12× normal fee |
Processing Mode
Form INC-20A is processed in STP mode — taken on record electronically without further processing. There is no provision for resubmission.
Useful Links
Frequently Asked Questions (FAQs)
Q1. What is the filing deadline for INC-20A? 180 days from the date of incorporation (360 days for companies incorporated between 1 April 2019 and 30 September 2020).
Q2. Which companies must file INC-20A? Only companies having share capital.
Q3. Can INC-20A be filed if the registered office has not been intimated? No — the registered office address must first be updated via Form INC-22 or SPICe+ Part B.
Q4. Is INC-20A processed automatically? Yes, it is processed in STP mode with no resubmission facility.
Q5. Can a director with a pending DIR-12 sign INC-20A? No — the form cannot be signed by a director in respect of whom Form DIR-12 is pending approval.
Disclaimer
This article is based on the official Instruction Kit for Form INC-20A 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.