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Navigating through the process of e-Filing on the Ministry of Corporate Affairs (MCA) Portal can seem daunting. Whether you are reserving a company name, incorporating a new business, or submitting annual financial statements, the process can be intricate and requires a firm understanding of the guidelines. This comprehensive guide provides all the necessary information on e-Filing on the MCA portal and answers frequently asked questions (FAQs) to ensure a smooth, successful process.

The MCA portal allows for the reservation of a company name, incorporation of a new business, and submission of annual financial statements among other things. Each process has specific requirements, rules, and fees associated. While the portal is designed to be user-friendly, it often generates queries related to the validity of approved names, number of directors or subscribers needed for a company, or the process of filing different forms and reports. This guide breaks down these complexities, providing clear, concise answers to the common queries.

Further, we also delve into the prerequisites for e-filing, touching upon the necessary software and system requirements to ensure a seamless process. Additionally, the guide also offers insights into specific scenarios such as filing addendums or correcting errors post filing.

E-Filing on the MCA portal is an essential process for companies and having a comprehensive understanding of the same can greatly ease the process. With the help of this guide, businesses can effectively navigate the portal, comply with the necessary rules and regulations, and successfully complete their e-filing requirements. The FAQ section serves as a ready reckoner for common queries, making the MCA portal more accessible and user-friendly.

FAQs On E-Filing on MCA Portal

Q.1 How can I apply for a Company Name?

Ans. A proposed name can be reserved for the purpose of incorporation of a company or change of name of an existing company through the RUN service by logging into the MCA portal along with a fee of Rs. 1000/-.
Further, you may use the SPICe form for the integrated process of name reservation and incorporation of a company.

Q.2 Can I apply for a company name online?

Ans. Yes, you can avail the RUN service at MCA portal for reserving a name online

Q.3 What is the validity period of the Name approved?

Ans. An approved name is valid for a period of

(i) 20 days from the date of approval (in case name is being reserved for a new company) or

(ii) 60 days from the date of approval (in case of change of name of an existing company)

Q.4 What is the minimum number of directors required to form a company?

Ans. Minimum no. of directors for One Person Company: One, Private Limited Company: Two, for Public Limited Company: Three and, for producer company: Five.

Q.5 What is the minimum number of subscribers required for registration of a company?

Ans. Minimum no. of subscribers for One Person Company: One, Private Limited Company: Two, for Public Limited Company: Seven and for Producer company: Ten.

Q.6 What is the minimum Paid-up Capital at the time of registration of a company?

Ans. The minimum paid up capital at the time of registration of a company shall be as follows:

– One Person Company: Re.1/-

– Private Limited Company: Rs.2/-

– Public Limited Company: Rs.7/-

Q.7 What should I do, if I fail to make payment of challan of SPICe (INC-32) before expiry date?

Ans. In such a case, you need to file Form SPICe (INC-32) again but same can be filed only after 15 days from the Challan Date. On attempting to file Form SPICe (INC-32) before the expiry of above said period, the system will give an error message “Form SPICe (INC-32) has already been filed “.

Q.8 What should I do, if I fail to make payment of challan of Form SH-7 before expiry date?

Ans. In such a case, you need to file Form SH-7 again but same can be filed only after 15 days from the Challan Date. On attempting to file Form SH-7 before the expiry of above said period, the system will give an error message “There is/ are pending Form(s) SH-7 in respect of the company. Please file this form SH-7 after approval of the pending Form(s) SH-7.”

Q.9 What are the documents to be filed with RoC every year?

Ans. Invariably, the Balance Sheet and Annual Return have to be filed every year. Other documents such as, Return of Allotment (Form No. Pas-3), Change of Registered office (Form No. INC-22), Change among the Directors (Form No. DIR-12), Charges (Form No. CHG- 1, 9, 4) etc., have to be filed within the due date from the events taking place in the company as per the Companies Act, 2013.

Q.10 How do I find Charge ID of Charge registered before MCA21 project?

Ans. You may find Charge ID by entering the CIN or foreign company registration number of the company in the “View Index of Charges” service available after logging in MCA portal. System displays all active charges with date of charge creation and amount secured.

Q.11 How do I find the country code required for filling in the eForm?

Ans. The application uses ISO Country codes and these are available under the instruction kit of the respective e-forms.

Q.12 My SRN is marked as ‘Defective’. What should I do?

Ans. In case of STP forms, for example annual forms MGT-7 & AOC-4, AOC-4 XBRL etc, if there is any defect or incompleteness, same is marked by the RoC as ‘Defective’. You are required to file such form afresh after rectifying the defects/ incompleteness with payment of fee and additional fee, as applicable.

Q.13 What is an Electronic or Digital Document? How is a physical document is converted into an electronic document?

Ans. An electronic document is the electronic equivalent of the physical/paper document. A physical document is converted into an electronic document through scanning. It can then be attached to an e-form. You can also convert the softcopy of a document to the PDF format for using it as an attachment to the e-form.

Q.14 What if I have paper attachments to file with the E-form?

Ans. You have to first get the paper attachments scanned and saved as a soft copy in PDF format.

Q.15 How to ensure that the size of scanned PDF documents is not excessive?

Ans. To ensure that the size of scanned PDF document is within the permissible size limits, it is recommended that scanning should be done in ‘black & white’ mode at 200 dpi resolution.

Q.16 I have scanned documents and want to upload/ submit the same.

Ans. You can upload / submit the scanned documents by attaching the same with the e-form and submitting on the MCA Portal.

Q.17 How to sign an e-form?

Ans. An e-form can be signed by the authorized signatory/ representative using the Digital Signature Certificate (DSC). Click the DSC box in the e-form to affix the digital signature.

Q.18 How are payments made electronically? What if I do not have a credit card or access to Internet Banking?

Ans. Payments can be made electronically through credit card or Internet Banking. During the e-Filing process, the system will prompt you to make payment. You can choose the mode of payment and make the payment accordingly.

If you are not having a credit card or Internet banking facility, you can make payment at the counter of an authorized bank through the pre-filled challan generated by the system after e-Filing.

For the purpose of collection of payments numerous branches in all major cities and towns of the following five Banks have been authorized:

  • State Bank of India
  • Punjab National Bank
  • Indian Bank
  • ICICI Bank
  • HDFC Bank Details of the branches of the above banks offering this facility are given on ‘List of Authorised Banks’ link under ‘Help & FAQs’ on the MCA portal.

Q.19 Is it safe to make online payments?

Ans. Use of Debit Cards/ Credit cards and Internet Banking is widely prevalent. It is a completely secure process.

Q.20 What about the privacy of data? Are the details/ information submitted through Internet freely accessible to all ?

Q.21 How do I use the view public documents facility on the MCA portal? Which documents are available for public viewing?

Ans. You can register yourself on the MCA portal and click on the ‘View Public Documents’ link to view the documents of the specific companies available for viewing to public pertaining to specific company(s). Once you select the company(s), Document category and the year of filing, you will be prompted to make the payment of prescribed fee per company. On receipt of the payment, the system will allow you to view the documents pertaining to the selected company from the ‘My Documents’ link after logging on to the portal. You will be able to view the documents for a period of three hours from the time you start viewing.

Q.22 How do I apply for certified copies of the documents? How will I receive the certified copies after I have applied for the same?

Ans. You can avail this service by using the Get Certified Copies service. Once you make the necessary payment of GCC service, along with stamp duty, your request will be routed to the concerned ROC. After the application is completely processed, an acknowledgment for stamp duty payment is generated and appended to the certified copy of the document which is then sent to the Stakeholder by the jurisdictional RoC within 15 days by post.

Q.23 The registered office of my company has been shifted from the jurisdiction of one ROC office to another. How do I file eForm inc-28 and eForm INC-22 with both the ROCs?

Ans. You are required to file both these forms at MCA portal only once. Old RoC office shall process the eForm and forward the same to the new RoC office for registration. Please note that approval of such eForm INC-22 shall not be allowed in case there is any other eForm(s) pending for payment of fee or is under processing in respect of the company. Upon approval of eform INC-22, a new CIN and new Certificate for change of registered address shall be generated by the system.

Q.24 How do I obtain more than one signature in the Form, which requires multiple signatures?

Ans. In eForm with more than signature; it is suggested that the Authorised signatory of the company should first sign the eForm and then send the digitally signed eForm to the next person whose signature is required to be appended in the eForm either through mail. Once the signatures of all the signatories are obtained, the eForm can then be uploaded in the system for submission.

For example, in eForm No. CHG-1 first the authorised signatory of the company can sign; and then send the eForm through e-mail to the Bank representative. It can then be forwarded for certification by a professional, in the same manner.

Q.25 Can the form once submitted, be rectified by the company user?

Ans. Once filed, the eForm cannot be rectified. You may, however, re-submit the e-Form, if the concerned MCA office has marked the status of your SRN as ‘Re-submission’.

Q.26 When I download an eForm, the system displays the message that ‘File is damaged, and it cannot be repaired’. What do I do ?

Ans. You need to verify that you have Adobe Reader XI and above installed on your system. You should un-install the other versions of Adobe before installing Adobe Reader XI and above.

Q.27 I clicked Prefill button and got a message saying Acrobat is attempting to connect to site: http://www.mca.gov.in/DCAPortalWeb/services/PrefillService I clicked “Block”. Now I am unable to prefill.

Ans. You need to click the “Allow” button in order to prefill data when you get the above message.

In case you clicked “Block”, please use the following steps in order to remove www.mca.gov.in from the list of blocked sites:

1. Open Adobe Reader.

2. On the Top Menu go to

Edit -> Preferences -> Trust Manager -> Change Site Settings

3. Check if www.mca.gov.in is in the list of sites having status “Always Block”

If yes, select the site www.mca.gov.in from the list and click the “Remove” Button.

Please click “Allow” button in future.

Q.28 I am unable to Pre-fill data on the eForm, what should I do?

Ans. Perform the following checks.

1. Verify that only ONE version of Adobe Reader is installed on your system.

  • Go to START > Control Panel > Add or remove Programs
  • The list of ‘Currently installed programs’ shall be displayed.
  • Check the version of Adobe Reader. We recommend the Version 7.0.5 and above (You can download the same by accessing the ‘Download Prerequisite Software for e-Filing’ link in the MCA portal)
  • Only the recommended version of Adobe Reader should be installed. In case there is any other version, REMOVE it.

2. Ensure that you are connected to the Internet. Enter the required data for prefill and click on the ‘PREFILL’ button.

3. You will get a Security Message with an option to ‘BLOCK’ or ‘ALLOW’. Select the ‘ALLOW’ button, the required details shall be prefilled.

4. In case the prefill doesn’t happen and you don’t get the Security Message, verify the following.

  • Open the Adobe Reader. Go to Edit > Preferences. In the Categories go to ‘Trust Manager’.
  • Click on the button ‘Reset List of allowed/disallowed file attachment types’
  • Click on the button ‘Change Site settings’. A window will open.
  • ‘Site and Status’ shall be displayed. In case ‘www.mca.gov.in’ is in the list with status as ‘Always deny’. Select the site and REMOVE it.

5. Still if the Prefill does not work, check whether you are able to open the MCA portal in the web browser. In case it does not open, contact your internet service provider or the local IT support person.

Q.29 Why is the system not allowing me to file any form? I am getting following message “The Company is a defaulting company as it has not filed the due balance sheet and/or annual returns for the financial Year < FY1, FY 2, …. FY n >. Hence the company is not allowed to file this form. The company is required to file all the due balance sheets, annual returns first; and only then the company shall be allowed to file the eForm”. What should I do ?

Ans. If the company has not filed its due balance sheet or annual returns for any financial year i.e. 2006-07 onwards then such company shall be treated as a defaulting company. Such company will not be allowed to file any eForm (except for the list of eForms allowed) unless all the due balance sheets and annual returns are filed.

Q.30 How can the defaulting status of the company be removed?

Ans. The company will have to file all the due annual returns and balance sheets for the financial years for which it has been marked as defaulting. Once the same are filed, the defaulting status of the company will be removed and the company will be able to file normally.

Q.31 How do I provide the details related to principal products or services of the company in Form AOC-4 XBRL?

Ans. Details related to principal products or services of the company are to be provided in following manner:

Case1: Total number of product category(s) – 3

Product or service category code (ITC/NPCS 4 digit code) Description of the product or service category Turnover of the product or service category (In Rs.) Highest turnover contributing product or service (ITC/NPCS 8 digit) code Description of the product or service Turnover of highest contributing product or service (In Rs.)
3924 Tableware, kitchenware, other household articles or toilet articles of plastics 7,80,000 39249010 Toilet articles 5,77,250
3925 Builders ware of plastics, Not elseware specified or included. 2,78,290 39252000 Doors, windows and their frames 2,10,120
3926 Other articles of plastics 1,99,520 39264041 Table and other household articles for decoration of polyurethane foam. 1,99,520

Case II- Total number of service category(s) – 2

Product or service category code (ITC/NPCS 4 digit code) Description of the product or service category Turnover of the product or service category (In Rs.) Highest turnover contributing product or service (ITC/NPCS 8 digit) code Description of the product or service Turnover of highest contributing product or service (In Rs.)
9963 Accommodation, food and beverage services 87,03,45,000 99631110 Room or unit accommodation services for visitors, with daily housekeeping services 65,05,55,000
9964 Passenger transport services 89,25,000 99641150 Taxi services 89,25,000

Note: Please refer to ‘Indian Trade Classification’ based on harmonized commodity description and coding system issued by the Ministry of Commerce & Industry for Product Codes and National Product Classification for Services (NPCS) for Services codes issued by Ministry of Statistics & Programme Implementation, Government of India.

Details of ITC and NPCS codes are also available on MCA-XBRL portal under the head ‘Important Downloads’

Prerequisite Software For E-Filing

For e-Filing on MCA21 your Computer must have the following components installed:

Windows 2000 or later

All users using below mentioned services on MCA21 are required to have Windows or later and JRE (Java Runtime Environment) installed on their machine –

  • Any user logging on MCA21 using a DSC
  •  Any existing user registering/updating a DSC=
  •  Any new user registering using a DSC

Internet Explorer 10+/ Chrome 49+ or Firefox 45+

Adobe Reader from Version XI or later

JDK/JRE – Java version 8 Update 92 is suggested.

Click on the Explorer, Adobe Reader and JRE icons to download these now.

Important Note : Kindly ensure that

  • The pop-ups are enabled in your machine so that any message generated by the application gets displayed.
  • Adobe Reader is installed so that the content available in .pdf format is readable.

FAQs On Annual E-Filing (Peak Filing)

Q.1 What is Annual Filing?

Ans. As a part of Annual Filing, Companies incorporated under the Companies Act 1956 or Companies Act 2013, are required to file the following eForms with the Registrar of Companies (ROC):

Form 23AC : For filing Balance Sheet (applicable to all Companies other than select class of Companies)

Form 23ACA: For filing Profit & Loss Account (applicable to all Companies other than select class of Companies)

Form 23AC-XBRL: For filing Balance Sheet in XBRL format (applicable to select class of Companies)

Form 23ACA-XBRL: For filing Profit & Loss Account (applicable to select class of Companies)

Form 20B : For filing Annual Return by Companies having share capital

Form 66: For filing Compliance Certificate by Companies having paid up capital of Rs. 10 lakh – Rs. 2 crore

Form 21 A : For filing Annual Return by Companies not having share capital

Form AOC-4 : For filing financial statement and other documents (For FY start on or after 01.04.2014)

Form AOC4- CFS: Form for filing statement containing salient features of consolidated financial statement of a group (For FY start on or after 01.04.2014)

Form AOC4-XBRL: For filing XBRL document in respect of financial statement and other documents (For FY start on or after 01.04.2014)

Form MGT-7: Form for filing Annual Return by Companies having share capital (For FY ending on or after 01.04.2014)

Q.2 There are similar names of certain Annual eForms i.e. 23AC/23ACA, 23AC-XBRL/23ACA-XBRL and AOC-4, AOC4-XBRL. Which forms should I file?

Ans. There are certain classes of Companies which are required to file their Balance sheet and Profit and Loss or Financial Statements in XBRL.

  •  All companies listed with any Stock Exchange(s) in India and their Indian subsidiaries; or
  •  All companies having paid up capital of Rupees five crore and above; or,
  •  All companies having turnover of Rupees one hundred crore and above; or
  •  All companies which were hitherto covered under the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011: However, Banking, Power, NBFC and Insurance Companies are exempted from XBRL filing till further orders.

For filing 23AC/ACA XBRL stakeholders are required to use taxonomy based upon new Schedule VI of the Companies Act, 1956.

For filing AOC-4 XBRL stakeholders are required to use taxonomy based upon Schedule III of the Companies Act, 2013 For more details, you may refer to the FAQs provided in relation to XBRL forms at the below link:

http://mca.gov.in/XBRL/xbrl_eform_faq.html

Q.3 I am unable to file Addendum or Additional Attachment for AOC-4. What should I do?

Ans. Please find below the steps to fill ‘Additional Attachments/Addendum’ form of AOC-4:

1. Fill the form completely.

2. Click on Verify button.

3. Attach the DSCs.

Q.4 How do I fill up the Annual eForms ?

Ans. 1. Go to the My Services tab provided at the home page of the MCA Portal and down load the applicable eForms following the link “Download eForms”

  • 23AC
  • 23ACA
  • 23AC-XBRL
  • 23ACA-XBRL
  • 20B
  • 21A
  • 66
  • AOC-4
  • AOC-4 CFS
  • AOC-4 XBRL
  • MGT-7

Please note that only the latest version of eForm available on the MCA portal should be used for e-Filing.

2. Enter the CIN and click the Pre Fill Button. Your computer should be connected to the Internet. Some of the fields viz. Company Name, Registered Address will be automatically filled by the system. In case there is any discrepancy in the data please contact the RoC, for doing the necessary correction.

3. Fill up the rest of the fields in the eForm and attach the applicable attachments. Make sure that the total size of the eForm including all the attachments does not exceed 2.5 MB. If the file size of Form 23AC/AOC-4 exceeds 2.5MB, please use Additional Attachment Sheet. (70 KB) Please follow the step-by-step process, for uploading the Additional Attachment Sheet.

4. Click on the Check Form button. If you have not filled all the required data, the system will alert you about the same. Please do the necessary corrections in case of any errors.

5. Click the signature box in the e-form and affix the digital signature certificate by using the ‘Sign and Save As’ option. Please use the Digital Certificate(s) of the authorised signatories only.

6. Click on the Pre-scrutiny button. Make sure that your computer is connected to the Internet. System shall alert you if there are any errors, Please do the necessary corrections after clicking the ‘Modify’ button and repeat Step (4) to (6). Once Pre-scrutiny is successful, the system will lock the Form. In case the size of the eForm including the attachment is more than 2.5 MB, the pre-scrutiny will not be successful.

Q.5 What is Pre-Scrutiny ?

Ans. Once you have filled up the eForm and done “Check Form”, you are required to click the “Pre-Scrutiny” button on the eForm. Please ensure that when you click this button, your computer is connected to the internet. In case the MCA system finds some inconsistency in data, it will throw an error and advise the user to do the necessary rectifications. In case you have filled up the eForm correctly, the system will “lock” the eForm. If you need to modify any data after the successful pre-scrutiny, click on the “Modify” button. This will “Unlock” the eForm and remove the Digital signature (if already made) after which you can carry out the required modifications. Once the modifications are over you are required to do the Pre-Scrutiny again.

Q.6 Can I rectify date of AGM after prescrutiny of an Annual filing eForm? Will I need to prescrutinise the Form again?

Ans. Whenever you make a rectification in the eForm, you are always required to do prescrutiny again. The process of rectifying the AGM date after having done the pre-scrutiny of any annual filing eForm before, is explained below:

MGT-7 already Pre-scrutinised & Form AOC-4 or AOC-4-XBRL being Prescrutinised

Following dates are entered in the pre scrutinised Form MGT-7

  • Financial Year- 31.03.2015
  • Actual date of AGM- 31.07.2015
  • Due date of AGM- 30.09.2015

AOC-4 or AOC-4-XBRL with the following dates:

  • Financial Year- 31.03.2015
  • Actual date of AGM- 30.08.2015
  • Due date of AGM- 30.09.2015

Please note that Actual date of AGM entered in AOC-4 or AOC-4 XBRL is (30.08.2015) is different from date entered in already pre scrutinised MGT-7 (31.07.2015). At the time of “Check Form” the system displays the message “Please ensure that the AGM date/ AGM due date/ AGM extension date entered in the annual filing Forms (MGT-7/AOC-4 or AOC-4 XBRL) are same for the respective financial year”. In case of discrepancy, the pre scrutiny of the Annual Filing Forms, being pre scrutinised later shall be impacted and you shall be required to pre scrutinise those Forms again. If you proceed and pre scrutinize Form AOC-4 or Form AOC-4 -XBRL, the system shall reject the pre scrutiny of MGT-7, as it contained AGM date which is different from Form being pre scrutinised.

You are required to prescrutinise Form MGT-7 again with the correct date (As mentioned in Form AOC-4 or AOC-4 XBRL) for the same financial year.

Q.7 Can we do revised filing of already filed Annual filing eForm?

Ans. Yes, revised filing of all Annual filing eForms except Form 23AC/ACA and Form 23AC-XBRL/ 23ACA-XBRL can be done in respect of the Forms already filed but the fees for subsequent revised filing shall be charged, assuming it as a new filing.

Note: Revised filing of AOC-4/AOC-4 CFS/AOC-4 XBRL is allowed, only for the purposes defined under section 130/131 of the Companies Act, 2013

Q.8 I am getting the error message “Signature field is unsigned” while uploading annual filing Forms.

Ans. This error is displayed when the annual filing Form is not properly saved after being digitally signed and pre-scrutinised. Please save the eForm after applying your Digital Signature Certificate and pre-scrutinising it.

Q.9 How do I upload the Form myself from my office?

Ans. 1. Go to the My Services Tab on the MCA Portal. Click on the “Upload eForm” button

2. Once eForm is uploaded on MCA portal, system will show the details of fee to be paid.

3. On clicking on the payment link, the MCA System will provide the payment option screen by which the user can opt for payment by:

  • Credit or Debit Card or
  • Challan or
  • Internet Banking or
  • Pay later or
  • NEFT

In case Credit or Debit Card option is selected the user is redirected to the Payment Gateway interface where he will have to enter the Credit or Debit Card Details like Card Number, Expiry Date, Card Member Name and CVV Number. If the details are correct the payment will be made, Acknowledgement is displayed containing Service Request Number (SRN) and Payment Receipt is generated for the user.

In case the user opts for the Challan option, the MCA System generates the Challan containing Challan number. The user should take printout of the Challan in 3 copies. Make the payment at any Authorised Bank using the Challan before the expiry date printed on the Challan. The list of Authorised Banks is provided under Help and FAQs section of the Authorised Banks link on the home page of the MCA Portal.

In case Net Banking option is selected the user is redirected to the respective bank’s website where user can make the payment using the login and transaction password provided by the bank. After making the payment, an acknowledgement is displayed containing Service Request Number (SRN) and Payment Receipt is generated for the user.

While making payment on MCA21 portal, user will select ‘Pay Later’ option as mode of payment. An eChallan will be generated along with the SRN details. User shall have to make the payment within the validity period as mentioned in the eChallan.

For making payment, user shall have to login to the MCA21 portal and click on the link ‘Pay Later’ under ‘Services’. User shall enter the SRN for which payment is to be made and select the mode of payment (Internet banking/ Credit or Debit card). Upon successful payment, payment receipt will be generated and displayed to the user.

In case NEFT option is selected, user has to transfer the money to MCA’s designated bank account using NEFT within a specified time period. After depositing the money to MCA’s designated bank account, user shall have to link the unique transaction number details generated at the time of making NEFT payment with the SRN at the MCA21 portal. After making the payment, receipt shall be generated.

Q.10 What do I do if the file size of Form 23AC exceeds 2.5 MB due to large attachments?

Ans. Please remove some attachments or split and attach only a small part of the attachment to limit the Form size to 2.5 MB.

You can upload the remaining/ other parts of attachments separately using ‘Additional Attachment Sheet’. Please follow the step-by-step process, for uploading the Additional Attachment Sheet.

Q.11 Why is the system not allowing me to file any form? I am getting following message “The Company is a defaulting company as it has not filed the due balance sheet and/or annual returns for the financial Year < FY1, FY 2, ….. FY n >. Hence the company is not allowed to file this form. The company is required to file all the due balance sheets, annual returns first; and only then the company shall be allowed to file the eForm”. What should I do ?

Ans. If the company has not filed its due balance sheet or annual returns for any financial year i.e. 2006-07 onwards then such company shall be treated as a defaulting company. Such company will not be allowed to file any eForm (except for the list of eForms allowed) unless all the due balance sheets and annual returns are filed. The company can file Annual filing e-Forms (Form 20B, 21A, 23AC, 23ACA, 23AC-XBRL, 23ACA-XBRL and 66) for the year for which it is defaulting.

Q.12 How can the defaulting status of the company be removed?

Ans. The company will have to file all the due annual returns and balance sheets for the financial years for which it has been marked as defaulting. Once the same are filed, the defaulting status of the company will be removed and the company will be able to file normally

Q.13 Whether the defaulting status of a company is available on the MCA21 portal?

Ans. Yes, the year wise defaulting status shall be displayed while viewing the master data of a company on MCA21 portal.

Q.14 I am not able to sign any eForm. I am getting following message “The director signing the eForm is also director of a defaulting company which has not filed the due balance sheet and/or annual returns. Hence the director is not allowed to file this form. Such defaulting company is required to file all the due balance sheets, annual returns first; and only then the director shall be allowed to sign the eForm for filing”. What should I do?

Ans. Signing of any eForm on MCA portal (for any company) by the signatories of the defaulting company is not allowed (except for the list of eForms allowed). However the signing for the exception list shall be allowed only in respect of the defaulting company and not in respect of any other company. .

Q.15 How do I provide the details related to principal products or services of the company in Form 23ACA?

Ans. Details related to principal products or services of the company are to be provided in following manner:

Case 1: Total number of product category(s) – 3 

Product or service category code (ITC/NPCS 4 digit code) Description  of the product or service category Turnover of the product or service category (In Rs.) Highest turnover contributing product or service (ITC/NPCS 8 digit) code Description of the product or service Turnover of highest contributing product or service (In Rs.)
3924 Tableware, kitchenware, other household articles or toilet articles of plastics 7,80,000 39249010 Toilet articles 5,77,250
3925 Builders ware of plastics, Not elseware specified or included. 2,78,290 39252000 Doors, windows and their frames 2,10,120
3926 Other articles of plastics 1,99,520  

39264041

Table and other household articles for decoration of polyurethane foam. 1,99,520

Case II- Total number of service category(s) – 2

Product or service category code (ITC /NPCS 4 digit code)

Description of the product or service category Turnover of the product or service category (In Rs.) Highest turnover contributing product or service (ITC /NPCS 8 digit) code Description of the product or service Turnover of highest contributing product or service (In Rs.)
9963 Accommodation, food and beverage services 87,03, 45,000 99631110 Room or unit accommodation services for visitors, with daily housekeeping services 65,05, 55,000
9964 Passenger transport services 89,25,000 99641150 Taxi services 89,25,000

 Please refer to ‘Indian Trade Classification’ based on harmonized commodity description and coding system issued by the Ministry of Commerce & Industry for Product Codes and National Product Classification for Services (NPCS) for Services codes issued by Ministry of Statistics & Programme Implementation, Government of India.

Details of ITC and NPCS codes are also available on MCA-XBRL portal under the head ‘Important Downloads’

FAQs On Linked E-Filing on MCA Portal

Q.1 How can I upload linked eForm?

Ans. 1. Login to the MCA21 application.

2. Click the MCA Services tab. The list of MCA Services is displayed.

3. Under e-filing, click the Upload eForms menu. The Upload eForms page is displayed.

4. Click the eForm Upload button/link. The eForm Filing page is displayed

5. Click on normal filing or resubmission SRN as the case may be.

6. Check the Liked Forms option

7. Click the Browse button to navigate and select the eform to be uploaded. To upload linked eforms, click the Add more linked eForms button. Click the Browse button that appears in the second row, to navigate and select the linked eform to be uploaded. Follow similar process to upload more linked eforms. You can select upto 10 linked eforms.

8. Click the Upload button. In case you selected multiple linked eforms, all eforms will be uploaded in one go.

9. The pre scrutiny checks happens and after successful upload the SRN of the uploaded eForm will be displayed to the user.

10. The user will have an option to either make a payment soon after form upload or later

11. Click thee Pay Fee button. The fee details screen will be displayed.

12. The Payment Options page is displayed.

13. Select the desired payment option making payment of Fee. Make the payment. SRN is generated and displayed.

14. After you make the payment, a transaction receipt/acknowledgment is generated.

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