Sandeep Ahuja & Co.

Established in the year 1986, we are a leading chartered accountancy firm based in Delhi & NCR rendering comprehensive professional services which include statutory audit, internal audit, direct tax, transfer pricing, GST, bank audit, propriety audit, cost accounting, internal financial controls and risk advisory.

Tuesday, April 12, 2016

MCA payment of Challans of E-Forms and Stamp duty

Payment of Stamp Duty on E-Forms with MCA:
The Stamp duty has to be paid at the time of E Filing of e-form INC 7, INC 22 and DIR-12 for incorporation of Companies (including MOA & AOA) and for Increase in Authorized Capital. It can be paid online only except for Dadra and Nagar Haveli, Daman and Diu, Goa, Jammu- Kashmir and Nagaland. The payment of Stamp duty has been made mandatory to paid electronically with effect from 1st April, 2010
Modes of Payment of Challan
There are two modes of payment of stamp duty through MCA21 system off-line or on –line. There are two separate challans generated whenever the Form for Company Incorporation and capital enhancement are e- filed. The validity of both the challans i.e payment of Stamp Duty and payment of NCA Services remains the same.    
Separate Challans for MCA Services and Stamp Duty Services
The Challans generated for stamp duty and Challan for MCA Services. These challans  are to be paid through MCA site through any one of the option I,e Online Payment through Net Banking, Through debit and credit card and through pay later option. Even opting for pay later the same has to be paid online through MCA site and after logging into the account with MCA. The payment is the same but option is separate given for payment of Stamp duty on Pay Fee option on MCA. It can be paid offline in the same manner as challan for MCA21 services fees is deposited in an authorized bank. 
Time for payment of Challans
It is not necessary to pay both the challans simultaneously but both the challans have same validity period and should be paid before that date. The processing of the eForm starts when both the challans for the MCA21 Service fees and stamp duty are paid and payment is confirmed on MCA Portal. In case till the date of validity of both the challans payment is not confirmed then transaction gets cancelled.
Refund of MCA Fee and Stamp Duty
The User can get refund of MCA service Fee from MCA and the refund of stamp duty from the State Govt. if transaction gets cancelled due to non–payment of any of the challans.

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