MCA Form Guide
SH-4 — Share Transfer Instrument
Quick answer: The instrument of transfer for shares in a company. SH-4 must be duly stamped and delivered to the company within 60 days of execution (or within 60 days of the date on which the instrument is presented for stamping). Company must register the transfer within 30 days of receiving the SH-4 and share certificates (or reject and return). Company: ₹100/day for failure to register the transfer within the statutory period. Stamp duty must be paid at state rates (typically 0.25% of value).
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. Transferor and transferee in a physical share transfer. Demat transfers do not require SH-4 — they are processed through the depository. 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
Transferor and transferee in a physical share transfer. Demat transfers do not require SH-4 — they are processed through the depository.
When to file
Company must register the transfer within 30 days of receiving the SH-4 and share certificates (or reject and return).
Penalty note
Company: ₹100/day for failure to register the transfer within the statutory period. Stamp duty must be paid at state rates (typically 0.25% of value).
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 SH-4 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 SH-4: 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
The instrument of transfer for shares in a company. SH-4 must be duly stamped and delivered to the company within 60 days of execution (or within 60 days of the date on which the instrument is presented for stamping). 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 SH-4?
Transferor and transferee in a physical share transfer. Demat transfers do not require SH-4 — they are processed through the depository.
What is the deadline for SH-4?
Company must register the transfer within 30 days of receiving the SH-4 and share certificates (or reject and return).
What happens if SH-4 is filed late?
Company: ₹100/day for failure to register the transfer within the statutory period. Stamp duty must be paid at state rates (typically 0.25% of value).
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 SH-4 a one-time or recurring filing?
This is a recurring filing — it must be filed every year (or every half-year / quarter, as specified) as long as the company remains in existence and meets the applicability criteria.
Which law or rule requires SH-4?
Section 56, Companies Act 2013; Rule 11, Companies (Share Capital and Debentures) 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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