Knowledge Base - eStamping
Stamp Duty payable on Filing of e-form 1 (including MOA & AOA), 5 and 44 can be paid through MCA21 system.
No, when user selects option to pay stamp duty through MCA21 system, the system itself prefills relevant details in the eform. In case user opts to pay stamp duty in physical manner, details of the same shall have to be provided in the eForm by the user.
List of States/ Union Territories in which eStamp duty payment on Form 1, MoA, AoA, Form 5 and Form 44 is available on line through MCA portal:
1. Andaman & Nicobar Islands
2. Andhra Pradesh
3. Arunachal Pradesh
4. Assam
5. Bihar
6. Chhattisgarh
7. Delhi
8. Jharkhand
9. Gujarat
10.Haryana
11.Karnataka
12.Madhya Pradesh
13.Maharashtra
14.Manipur
15.Meghalaya
16.Orissa
17.Punjab
Payment of stamp duty through MCA21 system is OPTIONAL till 31.12.2009. User may pay stamp duty either through MCA21 system or in the same manner as was prevailing till now. But w.e.f. 1st January, 2010, stamp duty shall have to be paid only through electronic mode for the states which have agreed for e-stamping. Please refer notification SO S.O.
There are two modes, stamp duty can be paid through MCA21 system either off-line or on –line.
There shall be separate SRN / challan for stamp duty, in addition to SRN / challan for MCA21 services.
Validity of challan for payment of stamp duty shall be the same as that of the challan for MCA21 service fees.
An Information note has been provided on the challan of stamp duty regarding payment of stamp duty. Please refer to the same.
Challan generated for stamp duty is to be paid in the same manner as challan for MCA21 services fees is deposited in an authorized bank.
It is not necessary to pay these two challans simultaneously but these should be paid within the validity period mentioned on the challan. It is suggested to make payment of both of these challans simultaneously as processing of the eForm shall not start unless both of these i.e. the MCA21 Service fees and stamp duty is paid and payment is confirmed."
In such a case system will wait for payment till the validity of pending challan and transaction will get cancelled thereafter, if not paid.
Please ensure that applicable stamp duty for the eform filed by you has been paid.
Refund of stamp duty, if any, will be processed by the government of respective State / UT in accordance with the rules and procedures as per the State / UT Stamp Act.
System will round it up to the higher rupee amount.
Yes, user has to pay MCA21 service fees first, after successful payment of the same, system will direct the user to the screen containing itemized details of stamp duty. There user can find link for payment of stamp duty and to view receipt for MCA21 services fees.
No, when MCA21 service fees has been paid online, user may opt to pay stamp duty either online or offline.
In case of STP forms, for example annual forms 20B, 23AC & 23ACA 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.
User is advised to submit form 67 providing details of payment of stamp duty through “Pay Stamp Duty Fees” facility.
“Pay Stamp Duty Fees” facility has been provided under the tab “Services” available after login on MCA21 Portal.
This function has been given for two purposes:
1. In case customer does not proceed for payment of stamp duty immediately after payment of MCA21 service fees online, he/she can pay stamp duty later on using “Pay Stamp Duty fees” facility.
This facility shall be available as per the validity of challan generated for MCA21 service fees. In case user has opted for on-line payment of MCA21 service fees, “Pay Stamp Duty Fees” facility shall be available till the date as would have been the date of validity of challan had user opted for off-line mode of payment for payment of MCA21 service fees.
No, in such case there is no need to file any physical document to the concerned RoC office.
No, request for change in particulars of State / UT is not maintainable subsequent to payment of stamp duty through MCA21 system.
Refund of stamp duty, if any, will be processed by the government of respective State / UT in accordance with the rules and procedures as per the State / UT Stamp Act.
Yes, but the point to be noted is that in case stamp duty applicable to form being resubmitted, is higher than the stamp duty paid on the corresponding form filed earlier, system will not accept the resubmission.
No, the process of payment of stamp duty through MCA21 system is applicable to the filing of eform 1 (including MOA & AOA), 5 and 44 only.
No, if user pays stamp duty through MCA21 system, there is no need to visit stamping authorities.
Yes, in case stamp duty has been paid through physical stamp paper, the same shall be available for inspection in case the scanned image of the same was filed as an attachment to the eform.
Please refer to the “Information” tab available on the home page of MCA21 Portal.
