Through this post you will get information about “HOW TO PROCESS REFUND OF MCA FEES”. Hope you will share this post in your precious circle. Every user is required to make various payments to avail MCA 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 users to claim refund of such payments, refund process has been introduced by MCA.
(E-form : Refund Form)
User are required to file the ‘Refund Form’ available on MCA portal for claiming refund with mandatory documents. No statutory fees required to pay in this regard.
- Copy of challan duly acknowledged by bank in respect of SRN for which refund is sought. (Mandatory in case payment mode of SRN for which refund is sought is ‘Offline’)
- Copy of challan duly acknowledged by bank in respect of other SRN, if applicable. (Mandatory in case payment mode of SRN of other transaction entered in field 10(a) is ‘Offline’)
- Scanned copy of cancelled cheque.
- Any other information can be provided as an optional attachment.
- Multiple Payments – This includes cases where service seeker does multiple filings of eForm No. INC-2/ INC-7/ INC-32/ SH-7 and makes payments more than once (multiple times) for the same service. However, refund shall not be allowed in respect of approved eForms.
- 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.
- 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.
Refund process is not applicable for the following e-forms:-
- Public Inspection of documents
- Request for Certified Copies
- Payment for transfer deeds
- Stamp duty fee (D series SRN)
- IEPF Payment
- STP Forms i.e. Form 20B, 23AC, 66, 21A, 23ACA, Form 14–LLP (even for cases when the same were non STP earlier)
- Form No. DIR-3
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 of refund form shall not be allowed after expiry of 1095 days of filing of the original request.
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. User 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. Shyam Sunder, 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, a refund Cheque shall be prepared and shall be sent to you.