MCA has recently released e-REFUND form for making request for refund of Excess/Incorrect/Multiple ROC fees paid. In this article we have covered instructions and guide related to online filing of ROC REFUND FORM.

Refund may arises for any of the following reasons.

‘Multiple payments’ includes cases where service seeker has done multiple filings and has made payments more than once (multiple times) for the same service. However, refund form shall not be allowed for eForm 1 or INC-2 or INC-7 or INC-29 or eForm 2 LLP and eForm 5 or SH-7 or eForm 3LLP which have already been approved.

‘Incorrect Payments’ option is applicable in case where the service seeker has made payment in respect of an eForm or Stamp duty through an incorrect option under Pay miscellaneous fee facility.

Excess Payment includes cases where any excess fee has been paid by the service seeker due to some incorrect data entered in the eForm or incorrect data in MCA21 system due to migration of data from legacy system. The excess fee also includes additional fee paid due to delay in filing on account of technical problems in the MCA21 system.

‘Incorrect payment via NeFT ’includes cases where user has selected NeFT as mode of payment and made the errors as mentioned in note above.

Also Read- FAQ on refund of Excess /Incorrect ROC Fees paid

Purpose of the eForm – REFUND FORM

The user is required to make various payments to avail MCA2 1 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

Please note the following:

♠ 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, there shall be deduction in the amount to be refunded based on time period within which refund eForm is filed. 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 madeDefault value for deduction
0-90 days2.5%
91-180 days5%
181- 270 days7.5%
271-365 days10%
>365 days25%

♠ 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 s required to generate SRN of ‘Pay Miscellaneous Fee’ facility available on the MCA21 portal using ‘Individual’ optionPayment 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 “Marked 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” serie challan shall also be allowed if linked with unlinked UTN generated before 22 June 2012 through NeFT payment.

Note:

Companies or LLP having status as ‘Under process of striking off ‘Struck off/Defunct’‘Liquidated’,  ‘Dissolved’‘Converted into LLP and Dissolved’ ‘Not available for e-filing’, ‘Dormant’ or ‘Dormant u/s 455’‘Active in progress are not allowed to file Refund Form.

Name          of        the applicant (in case of under liquidation company/LLP or in case company/LLP has         not        been incorporated            or where the service for which       refund      is sought  does     not belong to         any company/LLP))

Enter the name of person applying for refund. This is applicable in case of companies under liquidation or in case Form 1A/INC-1/INC-29/Form 1 LLP reference number has been entered in field 1(a) or where the service for which refund is sought does not belong to any company.

Mode of payment of refund- Select the mode of payment of refund. For time being, ‘Cheque’option has been disabled. Facility for “Direct deposit into bank account”will be available.

Corporate identity number (CIN) or Bank Corporate Identification number (BCIN) or foreign company registration number (FCRN) or Limited Liability Partnership Identification Number (LLPIN) or Foreign Limited Liability Partnership

  • In case of an Indian company, enter the ‘Corporate Identity Number’(CIN).
  • In case of a Foreign company, enter the ‘Foreign Company Registration Number (FCRN)’.
  • In case of Bank, enter the “Bank Corporate Identification Number (BCIN)
  • In case of partnership, enter the “Limited Liability  Partnership Identification Number (LLPIN)’
  • In case of foreign partnership, enter the “Foreign Limited Liability Partnership Identification Number (FLLPIN)’

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Category : Company Law (3002)
Type : Articles (10827)
Tags : Companies Act 2013 (1281) MCA (183)

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