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.
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’:
|Time within which refund application is made||Default value for deduction|
|181- 270 days||7.5%|
♠ 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’:
For such cases, the following process is to be followed:
“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’.
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
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