Section 8 company registration in Mumbai is filed online with ROC Mumbai-I if the registered office is in Mumbai City or Mumbai Suburban, and with ROC Mumbai-II at Navi Mumbai if it is in Thane, Palghar or Raigad. In Maharashtra the articles of a Section 8 company attract no stamp duty, and professional tax registration comes bundled with the SPICe+ incorporation form.
Which ROC registers a Section 8 company in Mumbai?
The registered office decides the Registrar, not where the founders live. From 16 February 2026, Mumbai and Mumbai Suburban districts fall under ROC Mumbai-I, headquartered in Mumbai, while Thane, Palghar, Raigad and five other districts moved to ROC Mumbai-II, headquartered at Navi Mumbai.
An education NGO with its office in Dadar or Chembur therefore files with Mumbai-I. The same NGO run from Thane or Navi Mumbai files with Mumbai-II. Everything is filed on the MCA portal, so nobody visits either office, but the ROC named in SPICe+ must match the address.
The Regional Director, who approves later events such as converting a Section 8 company into an ordinary company (rule 21 of the Companies (Incorporation) Rules 2014), was split on the same date:
| Registered office | Registrar of Companies | Regional Director |
|---|---|---|
| Mumbai City, Mumbai Suburban | ROC Mumbai-I (Mumbai) | RD Western Region I (Mumbai) |
| Thane, Palghar, Raigad, including Navi Mumbai | ROC Mumbai-II (Navi Mumbai) | RD Western Region II (Navi Mumbai) |
NGO registration in Mumbai: Section 8, trust or society under Maharashtra law
Maharashtra adds a registration for trusts and societies that a Section 8 company does not need. Under the Maharashtra Public Trusts Act 1950, a public charitable trust, and also a society registered under the Societies Registration Act 1860 for a charitable or religious purpose, counts as a "public trust" and must apply for registration within three months of its creation.
That application goes to the Deputy or Assistant Charity Commissioner of the region where the trust is administered (section 18). In practice a Mumbai society needs two registrations, one under each Act, while a trust registers once, with the Charity Commissioner's office.
A Section 8 company is registered differently. The Act's definition of a public trust names trusts, temples, wakfs, endowments and charitable societies but does not mention companies, and a Mumbai Section 8 company is incorporated by the ROC under the Companies Act. The licence and incorporation come together in one SPICe+ filing. Our national guide to Section 8 company registration covers the documents, declarations and fees in full.
The Charity Commissioner can still matter. If a Maharashtra Section 8 company later applies to convert into an ordinary company, rule 22 requires it to send notice of the application to the Charity Commissioner, the Chief Secretary of the state and the income-tax authorities, who may make representations to the Regional Director within 60 days.
Stamp duty and fees for a Section 8 company in Maharashtra
For a Mumbai company, stamp duty on the memorandum and articles follows the Maharashtra Stamp Act, and its Article 10 exempts the articles of a not-for-profit company, which covers a Section 8 company. MCA fees stay nil up to ₹15 lakh of authorised capital.
What a Mumbai NGO pays the government, in short:
- Articles of association. Nil in Maharashtra for a Section 8 company.
- Memorandum. ₹1,000 for other companies under Article 39(a); confirm the Section 8 position before filing.
- Name reservation. ₹1,000 per name.
The incorporation stamp duty calculator runs these figures for a Maharashtra Section 8 company and flags the item to confirm.
Registered office proof for a Mumbai NGO
SPICe+ needs proof of the office: a conveyance, lease deed or rent agreement with rent receipts, and a utility bill not older than two months. If your Mumbai NGO starts from rented or borrowed space, Maharashtra law shapes what that paper must look like.
Section 55 of the Maharashtra Rent Control Act 1999 says every leave and licence agreement or letting of premises must be in writing and registered under the Registration Act 1908. The duty to register is the landlord's, and an unregistered agreement weakens the landlord's position in any dispute about its terms.
Practical points for a Mumbai office:
- Rented flat or office. Use the registered leave and licence agreement with recent rent receipts, and a utility bill under two months old.
- Founder's own flat. Attach the ownership document and a current utility bill.
- Shared or co-working space. Ask the operator for a registered leave and licence agreement for the space, not only a membership invoice.
If the NGO later moves, say from Andheri to Thane, the change crosses from ROC Mumbai-I to ROC Mumbai-II; see registered office change in Mumbai.
Maharashtra registrations after a Section 8 company is incorporated
Professional tax registration follows every new Mumbai Section 8 company, and the Shops and Establishments Act applies once it has staff. Income-tax registration under section 332 of the Income-tax Act 2025 is a separate central filing.
Professional tax. MCA made profession tax registration mandatory through SPICe+ for every new company incorporated in Maharashtra from 23 February 2020. Section 5(3A) of the Maharashtra Profession Tax Act, in force from 22 July 2020, requires a company incorporated after that date to obtain both an enrolment certificate (PTEC) and a registration certificate (PTRC). Once the NGO pays salaries, it deducts up to ₹2,500 a year per employee; check the slabs with the Maharashtra professional tax calculator, or let us handle professional tax registration in Mumbai.
Shops and establishments. The Maharashtra Shops and Establishments Act 2017 expressly covers registered societies and charitable trusts that carry on work, whether for gain or not, so a Section 8 office with staff should check whether it is an establishment. With 10 or more workers it applies online for registration within 60 days of starting (section 6); a smaller one gives an online intimation instead (section 7). A Maharashtra amendment ordinance raised that number to 20 workers from 1 October 2025, but the ordinance lapsed without an Act to replace it, and a state government circular of 30 April 2026 still asks establishments with fewer than 10 workers for the intimation.
Mistakes to avoid with Mumbai NGO registrations
These Mumbai and Maharashtra slips can delay the filing or cause trouble later:
- Choosing ROC Mumbai-I for an office in Thane or Navi Mumbai.
- Attaching an unregistered leave and licence agreement, or one in a director's personal name for a different flat.
- Registering a society under the 1860 Act and missing the three-month window for the Charity Commissioner.
- Paying stamp duty on the articles of a Section 8 company in Maharashtra.
- Skipping PTRC until the first payroll, then paying salaries without deducting professional tax.
How Ofin's Mumbai team handles Section 8 registration
Ofin's CAs, CSs and legal professionals work from our office at Shanti Bhuvan, Mulund West, and handle the whole Section 8 file online: objects and articles, the Maharashtra stamp duty position, office proof, and the SPICe+ filing with ROC Mumbai-I or Mumbai-II. Fees start at ₹13,999. We reply within 24 hours; get a fixed-price proposal.
