E-Stamping rules and rates for MCA / ROC forms
E-Stamping for MCA / ROC forms
Stamp Duty can be paid through MCA21 system for following forms / services:
- e-form SPICe (including MOA & AOA)
- Form SH-7
- Form FC-1
- To get certified true copy is also required to pay stamp duty through MCA21 portal.
And if user pays stamp duty through MCA21 system, there is no need to visit stamping authorities.
Detail of stamp duty in eform is required to be filled manually or automatically?
No, option to pay stamp duty through MCA21 system is selected then the system prefills relevant details in the eform.
Stamp Duty is required to be paid electronically
Applicable stamp duty filing of MCA forms or to get the certified true copy shall be paid through MCA21 portal electronically except in case of Sikkim state where the company is having registered office place or proposed company would have.
In case of offline payment of Stamp duty, SRN for MCA service fee shall include the amount of offline stamp duty also?
There shall be a separate SRN and challan for stamp duty, in addition to SRN and challan for MCA21 services.
Tenue of validity of challan for payment of stamp duty:
Challan for payment of stamp duty shall remain validate till the time the challan for MCA21 service fees shall remain valid. And challan for stamp duty is required to be deposited in authorised bank in the same manner as it is done for MCA21 services fees.
And note that it is not necessary to pay the challan of MCA21 services and challan of Stamp Duty simultaneously but these should be paid within the validity period mentioned on the challan. But it is recommended to make payment of both of these challans simultaneously as processing of the eForm shall not start unless both of these payments are confirmed.
If any one out of these two challans is not paid then system will wait for payment till the validity of pending challan and transaction will get cancelled thereafter, if any one or both the challans are not paid.
Refund of stamp duty paid if challan of MCA21 services is not paid:
Refund of stamp duty, if any, will be processed by the government of respective State / UT in accordance with the rules and procedures as per the State / UT Stamp Act.
Is it necessary to pay both the challans i.e. MCA service fee challan and Stamp Duty challan by the same mode i.e. Online or Offline?
No, If MCA21 service fees has been paid online, user can pay stamp duty either online or offline.
And stamp duty can be paid later on also, using “Pay Stamp Duty Fees” facility. “Pay Stamp Duty Fees” facility has been provided under the tab “Services” available after login on MCA21 Portal.
“Pay Stamp Duty Fees” facility has been given for two purposes:
- To pay stamp duty later on using “Pay Stamp Duty fees” facility.
- In case any deficiency in stamp duty amount (if noticed later on), the balance amount of stamp duty can be paid using “Pay Stamp Duty Fees” facility.
Time limit till when Pay Stamp Duty Fees” facility can be used
“Pay Stamp Duty Fees” facility shall be available till the date as the date of validity of challan had user opted for off-line mode of payment for payment of MCA21 service fees.
Can I request for change in particulars of State / UT so that the amount paid can be adjusted to the credit of appropriate State / UT, if mistake is noticed later on?
No, request for change in particulars of State / UT is not allowed once the payment of stamp duty is done through MCA21 system.
Through the facility of “View Public Documents” on MCA21 Portal, is it possible to know whether company has paid stamp duty through electronic mode or through physical stamp paper?
Yes, in case stamp duty has been paid through physical stamp paper, the same shall be available for inspection in case the scanned image of the same was filed as an attachment to the eform.
And in case electronic mode of payment of stamp duty has been opted, an acknowledgement of stamp duty paid shall be found appended in the beginning of MoA & AoA, in case of other e-forms the stamped impression will be there in the ‘For office use’ column when the user shall inspect the eform.
To know about rules / rates related to stamp duty click here
To know about how to cancel SRN due to unsuccessful payment on MCA Portal click here
Source MCA portal