MCA 21 Fee Refund Application e-Form Download

MCA 21 Fee Refund Application e-Form

After FAQ on Fee Refund, The MCA has also released e-form for claiming refund of wrongly paid ROC Fee.

Purpose of the eForm
The user is required to make various payments to avail MCA21 services. A number of instances have been observed where the users make multiple payments or incorrect payment or excess payment while using these services. In order to allow the stakeholders to claim refund of such payments, refund process has been introduced by MCA for both Companies and LLPs.

Instructions to fill the eForm Refund at Field Level

• There is no fee for filing Refund form.
• In case reason for refund is other than ‘Incorrect Payment via NeFT’:
• Refund form can be filed only if payment status of the transaction for which refund is sought is ‘PAID’.
• Refund form can be filed only for claiming refund of MCA21 service fees. Refund form cannot be filed for claiming refund of any stamp duty paid electronically through MCA21 system. For refund of stamp duty, you are requested to contact the concerned state/ union territory in respect of which stamp duty has been paid. Refund of stamp duty, if any, will be processed by the respective state/ union territory government in accordance with the rules and procedures as per the state/ union territory Stamp Act.
• Refund form cannot be filed for the following services/ eForms: Public Inspection of documents, Request for Certified Copies, Stamp duty fee (D/E series SRN)
• The refund form is to be filed within the stipulated time period. Also,Filing of refund form shall not be allowed after expiry of 1095 days of filing of the original request. The following is the time slab for filing refund form and the corresponding deduction in refund amount:
  

  Time within which refund application is made	Default value for deduction
  0-90 days	2.5%
  91-180 days	5%
  181-270 days	7.5%
  271-365 days	10%
  >365 days	25%

  For computing the above time limits, the time shall start as under:
  i. Refund claimed for SRN generated till 30/04/2011 (other than cases specifically mentioned below): From 01/05/2011
  ii. Refund claimed for Incorrect payments via NEFT: From 22/06/2012
  iii. Refund claimed for multiple payments in case of Form 1 or Form 5 filed under CoA 1956 wherein corresponding other Form INC-7 or SH-7 is filed under CoA 2013: From date of implementation of the amended refund process in the system
  iv. Refund claimed for payments made for Forms filed under LLP Act 2008: From date of implementation of the amended refund process in the system or SRN generation date whichever is later.
  v. Refund claimed for payments made for Forms filed under CoA 2013: From date of implementation of the amended refund process in the system or SRN generation date whichever is later.
  vi. Refund claimed for payments pertaining to CLB or other regulatory authorities: From date of implementation of the amended refund process in the system or SRN generation date whichever is later.
  vii. Refund claimed for other cases: From SRN (for which refund request is made) generation date

For refund of fee paid via NEFT, there won’t be any deduction. However, limit of 1095 days as provided above shall be applicable.

In case reason for refund is ‘Incorrect Payment via NeFT

• Refund can be sought only in respect of UTNs (Unique Transaction Number) generated before implementation of revised NeFT process i.e. 22nd June 2012.
• Refund form in case of NeFT payments can be filed for following options:
• Payment of stamp duty fee into account identified for MCA filing fee.
• Payment of MCA filing fee into account identified for stamp duty fee.
• Payment after the expiry date of SRN.
• Single consolidated payment for multiple SRNs.
• Excess payment than the amount mentioned by MCA21 system.
• Less payment than the amount mentioned by MCA21 system.
• Payment made without generating any SRNs

For such cases, the following process is to be followed:

• User needs to link the SRN for which refund is sought with the UTN through service ‘Link NeFT payment’ on the MCA21 portal.
• Restriction of (i) linking of SRN with the UTN within 2 days from the date of reporting by the bank and (ii) date of payment as per the bank file shall be on or before expiry date of SRN shall not be applicable in this case.
• In case reason for NeFT refund is ‘Single consolidated payment for multiple SRNs or ‘Excess payment than the amount mentioned by MCA21 system’ or ‘Less payment than the amount mentioned by MCA21 system’ or ‘Payment made without generating any SRNs’, then user is required to generate SRN of ‘Pay Misce llaneous Fee’ facility available on the MCA21 portal using ‘Individual’ option. Payment mode should be selected as ‘NeFT ’. SRN generated should be of the same amount as amount paid through NeFT for which refund is sought
• Thereafter, this SRN of ‘Pay Miscellaneous Fee’ should be linked with the UTN instead of the original SRN(s).
• After successful validations applicable to linking UTN, following confirmation message shall be displayed to the user with the option ‘Yes’ and ‘No’.
  “Upon submission, the status of SRN shall change to “Mark ed for Refund” and you will have to file Refund form for claiming the refund of amount paid. Do you want to proceed?” In case ‘Yes’ is selected, the SRN will be linked with the UTN and the status of SRN shall be changed to ‘Marked for refund’.
• Upon linking of the SRN with the UTN, the status of the SRN shall be changed to ‘Marked for Refund’. No work item for such SRNs shall be created. Thereafter, user is required to file Refund Form for claiming the refund.
• Refund for “D” series challan shall also be allowed if linked with unlinked UTN generated before 22 June 2012 through NeFT payment.

Common Instructions to fill eForm

Download e-form With Instruction Kit Click Here >>