Filing an explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 161 is the one a company acts on. The certified copy of an order passed by the Tribunal is filed by the company with the Registrar of Companies in Form INC-28, within the time in the Act or in the Tribunal's order, or else within thirty days of receiving the certified copy. Rules 159, 160 and 162 are Registry housekeeping: indexing, transmission of files and library copies.
The company files the certified copy of the Tribunal's order with the Registrar of Companies in Form INC-28, "alongwith fee of Rupees five hundred" as rule 161 prints it, within the time specified in the Act or by the Tribunal; where no time is prescribed, the order is filed within thirty days from the date of receipt of the certified copy (rule 161). After communication of an order, the official concerned arranges the records with pagination, prepares an index sheet and sends the records to the records room (rule 159). Files and orders move only after acknowledgement in the movement register (rule 160). The Registry sends copies of every final order to the Tribunal's library, kept monthly in a folder with a yearly consolidated index (rule 162). Read as amended up to the National Company Law Tribunal (Amendment) Rules, 2020 (G.S.R. 80(E), 3 February 2020); these rules were not amended. Later amendments and the current fee should be checked.
Rule 161: filing of order of the Tribunal with the Registrar of Companies
"The certified copy of the order passed by the Tribunal shall be filed by the company in form INC-28 alongwith fee of Rupees five hundred with the Registrar of Companies within the time specified in the Act or specified by the Tribunal. Where no time limit is prescribed by the Tribunal, such order shall be filed within thirty days from the date of receipt of certified copy of the order."
Four points follow from the text:
- Who files: the company, not the Tribunal or the opposing party.
- What: the certified copy of the order, in Form INC-28.
- Fee: rule 161 prints the amount "Rupees five hundred". That is the figure in this rule only; the Registrar's filing fees are governed by the Companies (Registration Offices and Fees) Rules, 2014, so check the current fee for Form INC-28 on that footing. See Rule 12 of the Registration Offices and Fees Rules, 2014.
- Time: the time in the Act or in the Tribunal's order comes first; the thirty days from receipt of the certified copy applies only where no limit is prescribed.
The Tribunal's order may itself set a time. For example, a restoration order under rule 87A directs delivery of a certified copy to the ROC within thirty days from the date of the order; see the article on rule 87A. For the step-by-step INC-28 filing, see our guides on filing an NCLT order in INC-28 and how to file Form INC-28 for an NCLT order. For a related order, such as a shift of registered office from one State to another, see Rule 30 of the Incorporation Rules, 2014. If your company holds a Tribunal order that has to be filed, our compliance documentation team can handle the filing.
Rule 159: indexing of case files after disposal
After communication of the order to the parties or legal practitioners, the official concerned arranges the records with pagination and prepares the Index Sheet "in Form no. to be prescribed by the Tribunal". He affixes his initials and transmits the records, with the Index, to the records room. The Rules do not print a form for the Index Sheet; it is left for the Tribunal to prescribe.
Rule 160: transmission of files, records or orders
Transmission of files, records or orders is made only after obtaining acknowledgement in the movement register maintained at different sections or levels, as the Registrar directs.
Rule 162: copies of orders in library
- Rule 162(1). The officer in charge of the Registry sends copies of every final order to the library of the Tribunal.
- Rule 162(2). Copies of all orders received in each month are kept in a separate folder, arranged by date of pronouncement, duly indexed and stitched.
- Rule 162(3). At the end of every year, a consolidated index is prepared and kept in a separate file in the library.
- Rule 162(4). The order folders and indices may be made available for reference in the library to legal practitioners.
Rule 162(4) gives practitioners a route to see orders in the library. For inspection of case records of a particular matter, see the article on rules 114 to 118; for preservation, see the article on rules 97 to 104. The NCLAT's parallel rules are in Rules 94 to 99 of the NCLAT Rules.
Rules 159 to 162 at a glance
| Rule | Subject | Who | Key words |
|---|---|---|---|
| 159 | Indexing after disposal | Official concerned | Pagination; Index Sheet; initials; records room |
| 160 | Transmission | Registry sections | Acknowledgement in the movement register |
| 161 | Filing of the order with the ROC | The company | Form INC-28; fee as printed in the rule; time in the Act or the order, else thirty days from receipt of the certified copy |
| 162 | Library copies | Officer in charge of the Registry | Monthly folders; yearly consolidated index; available to practitioners |
An example
On 8 May, Vertex Holdings Private Limited receives the certified copy of an order of the Tribunal. The order says nothing about the time for filing and the Act prescribes none for this order. Vertex files the certified copy with the Registrar of Companies in Form INC-28 within thirty days from 8 May, with the fee. Had the Tribunal's order set a different time, that time would govern.
What a practitioner checks
- Whether the Act or the Tribunal's order sets a time for filing the order with the ROC; if not, the thirty days run from receipt of the certified copy.
- That the certified copy, not a plain copy, is the one filed.
- The fee for Form INC-28 under the Registration Offices and Fees Rules, 2014, not only the figure printed in rule 161.
- That the date of receipt of the certified copy is recorded.
Need help filing an order with the Registrar?
A Tribunal order does not change the register until it is filed in time. For help with INC-28 and the other filings that follow an order, speak to our compliance documentation team.
Key takeaways
- The company files the certified copy of the Tribunal's order with the ROC in Form INC-28 (rule 161).
- The time is the one in the Act or in the Tribunal's order; otherwise thirty days from receipt of the certified copy (rule 161).
- Rule 161 prints a fee of Rupees five hundred; the Registration Offices and Fees Rules, 2014 govern ROC filing fees.
- Rules 159, 160 and 162 deal with indexing, movement register entries and library copies.
Read next
- Rule 87A: restoration of a struck-off company
- Rules 97 to 104: registers and case files
- Rules 154 to 158: rectification and format of orders
- Filing an NCLT order in INC-28: guide
Disclaimer: Based on the National Company Law Tribunal Rules, 2016 (G.S.R. 716(E)) as amended up to the National Company Law Tribunal (Amendment) Rules, 2020 (G.S.R. 80(E)), consulted on 3 October 2026. Later amendments, fees, forms, NCLT practice directions and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.