कुछ सामग्री / दस्तावेज वर्तमान में हिन्दी में उपलब्ध नहीं हैं। अंग्रेजी संस्करण का लिंक इस पेज पर उपलब्ध है।
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.Click here to view Approved Refund Process
You are required to file the ‘Refund Form’ available on MCA21 portal for claiming refund.
The refund of MCA21 fees is available in the following cases:
a) Multiple Payments – – This includes cases where service seeker does multiple filings of eForm No. INC-2/INC-7//INC-29/old Form 1/eForm 2 LLP or eForm No. SH-7/old Form 5/eForm 3 LLP and makes payments more than once (multiple times) for the same service. However, refund shall not be allowed in respect of approved eForms.
b) Incorrect Payments – This includes cases where the service seeker has made payment in respect of an eForm or Stamp duty through an incorrect option under Pay miscellaneous fee facility.
c) Excess Payment – This 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.
d) Incorrect Payment via NeFT – Refund cases may also include the cases when wrong payment has been made through NeFT i.e.
i. Payment of stamp duty fee into account identified for MCA filing fee.
ii. Payment of MCA filing fee into account identified for stamp duty fee.
iii. Payment after the expiry date of SRN.
iv. Single consolidated payment for multiple SRNs
v. Excess payment than the amount mentioned by MCA21 system.
vi. Less payment than the amount mentioned by MCA21 system
vii. Payment made without generating any SRNs
No, for refund of stamp duty, you are required to approach the concerned state/ union territory.
Yes, In case of amalgamation, filing shall be allowed by the transferee company.
Refund process is not applicable for the following services/ eForms:
•Public Inspection of documents
•Request for Certified Copies
•Stamp duty fee (D/E series SRN)
No there is no fee for filing the refund form.
Yes, 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.
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|
|181- 270 days||7.5%|
|Filing not to be allowed after period||1095 days|
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.
Currently, the mode of payment of refund shall be through "Direct deposit into your bank account".
Yes, filing of another refund form in this case is allowed. However, only one other refund form is allowed to be filed in respect of one transaction i.e. if the refund form in respect of the same request is rejected twice, filing of another refund eform shall not be allowed.
Once the refund eForm is found to be "Eligible for refund", MCA shall intimate the same to you through email along with the format of G.A.R 33. This GAR 33 is also available at the ‘Track Transaction status’ functionality available on the MCA21 portal.
You are required to send signed G.A.R. 33 as a physical copy to Drawing and Disbursement Officer, Ministry of Corporate Affairs on the below mentioned address:
Sh. Shashi Dara, Deputy Director, Ministry of Corporate Affairs, Room No. 508A, 5th Floor, "A" Wing, Shastri Bhawan, Rajendra Prasad Road, New Delhi - 110001.
After receipt of the G.A.R. 33, the amount will be transferred into the bank account of the Payee.