MCA Form Guide
INC-27 — Conversion — Private Limited to Public Limited
Quick answer: Filed to record conversion of a Private Limited Company to a Public Limited Company (or vice versa). Requires a special resolution under Section 14 and updated AOA. Within 30 days of passing the special resolution (MGT-14 is also filed simultaneously). ₹100/day on company and officer for late filing.
Quick answer
Capital filings tend to follow share issuances, changes in structure, or the company’s first post-incorporation steps. They matter because cap table accuracy affects everything else downstream. Private Limited companies converting to Public Limited (required before an IPO) and Public Limited companies converting to Private Limited. For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.
Who must file
Private Limited companies converting to Public Limited (required before an IPO) and Public Limited companies converting to Private Limited.
When to file
Within 30 days of passing the special resolution (MGT-14 is also filed simultaneously).
Penalty note
₹100/day on company and officer for late filing.
Filing portal
MCA portal at the official government filing system.
Evidence checklist
Shareholder approvals, allotment evidence, and capital structure records are usually needed before you file.
How to file
- 1
Confirm whether INC-27 is the correct filing for the event you are handling and that it matches the capital filing trigger.
- 2
Collect the supporting records that match INC-27: Shareholder approvals, allotment evidence, and capital structure records are usually needed before you file.
- 3
Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.
- 4
Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.
- 5
Store the filing evidence with your statutory records so the next cycle is faster and easier to review.
What this form is used for
Filed to record conversion of a Private Limited Company to a Public Limited Company (or vice versa). Requires a special resolution under Section 14 and updated AOA. Capital filings tend to follow share issuances, changes in structure, or the company’s first post-incorporation steps. They matter because cap table accuracy affects everything else downstream. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.
FAQ and compliance context
Who usually files INC-27?
Private Limited companies converting to Public Limited (required before an IPO) and Public Limited companies converting to Private Limited.
What is the deadline for INC-27?
Within 30 days of passing the special resolution (MGT-14 is also filed simultaneously).
What happens if INC-27 is filed late?
₹100/day on company and officer for late filing.
Can the filing be tracked after submission?
Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.
Is INC-27 a one-time or recurring filing?
This is a one-time filing tied to a specific corporate event. Once the event has occurred and the form is filed, it does not need to be refiled each year.
Which law or rule requires INC-27?
Section 14 and Section 18, Companies Act 2013; Rule 33, Companies (Incorporation) Rules 2014
Why this one matters
Open this guide whenever the shareholding stack changes, because fixing capital records later is slower and more expensive.
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