Updated on: Feb 16th, 2022
7 min read
The Ministry of Corporate Affairs (MCA) has introduced the ‘Application for requesting a refund of fees paid’ form through which the companies can raise a request for refund of excess, incorrect or multiple Registrar of Companies (ROC) fees paid by them.
Companies and Limited Liability Partnerships (LLPs) file various forms from company incorporation to annual return filing on the MCA portal. The MCA system generates a Service Request Number (SRN) while filing various forms and indicates the fee to be paid for the service. The payment can be made against the SRN through challan payment, NEFT transfer, internet banking or credit card.
When the payment is wrongly made, the company/LLP can initiate the MCA refund process to refund the paid fees by filing the ‘Application for requesting refund of fees paid’ form (‘refund form’). However, the companies or LLP having the following status are not allowed to file the application for requesting refund of fees paid form:
The company can file the refund form for initiating refund of the fees paid for the following reasons:
Multiple payments include cases where the company/LLP has done multiple filings, and has made multiple payments, i.e. payments made more than once for the same form/service due to the following reasons:
When the company/LLP has made payment relating to an e-form or stamp duty through an incorrect option under the pay miscellaneous fee facility, the company/LLP can claim a refund of the fee due to incorrect payment. A few instances where a refund can be requested for incorrect payments are:
Excess payment includes cases where the company/LLP pays excess fee due to incorrect data entered in the e-form or incorrect data in the MCA21 system. It also includes an additional fee paid by the company/LLP because of delays in filing due to technical problems of the MCA system.
The companies and LLPs are required to make various payments on the MCA21 portal. In a number of instances, the companies and LLPs make multiple payments, incorrect payments, or excess payments while using the MCA21 services. The MCA introduced the refund process to allow the companies and LLPs to claim a refund of such payments.
The companies and LLPs can claim a refund by filing the ‘Application for requesting a refund of fees paid’ form on the MCA21 portal. The mode of payment of the refund available is through cheque or ECS.
The companies/LLPs cannot claim file the refund form for the following services or e-forms:
The companies/LLPs can file the refund form only when the payment status of the transaction for which the refund is sought is ‘Paid’. There is no fee for filing the refund form. The particulars to be filled in the refund form are as follows:
The below documents need to be attached along with the refund form:
The companies or LLPs must file the refund form within 1095 days of making payment. There will be a deduction in the amount to be refunded based on the time within which the refund form is filed. The following table shows the deduction in refund amount corresponding to the time slab for filing the refund form:
|Time within which refund form is filed||Default value for deduction|
|181- 270 days||7.5%|
|More than 365 days||25%|
Filing of refund form is not allowed after the expiry of 1095 days of the filing of the original request.
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