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MCA21 User Note for FO Users on eStamp Release. September 2009. Introduction – eStamp Duty. Wef From 13th September 2009, user shall have an option to pay Stamp Duty through the MCA21 Portal
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MCA21 User Note for FO Users on eStamp Release September 2009
Introduction – eStamp Duty • Wef From 13th September 2009, user shall have an option to pay Stamp Duty through the MCA21 Portal • As of now, the users can pay the Stamp Duty through the existent manual process or through the MCA21 portal • Electronic payment of Stamp Duty will get mandatory from Jan 2010 onwards • Applicable for 3 Forms • Form 1, (including MoA, AoA) • Form 5 • Form 44 • Currently Applicable for 20 States and 2 Union territories
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 18. Rajasthan 19. Tamil Nadu 20. Uttar Pradesh 21. Uttarakhand 22. West Bengal List of States/UTs Agreed to the Proposal
Flow of eStamp process Log in to the FO Portal Download the fresh Form (1, 5,44 as applicable) Fill in the Form as applicable Section for Stamp duty in the various Forms is as follows -
Flow of eStamp process – Contd.. • If user desires to pay the Stamp Duty electronically (online through MCA21 system) then • In the Section “Particulars for payment of Stamp Duty click “Prefill” • The Stamp Duty Amount Applicable for the filing shall be displayed in the relevant field. • If the applicable stamp duty is displayed as 0 Select the “Not Applicable” radio button in the Form field “Whether Stamp Duty is to be paid Electronically through the MCA21 system” • If the applicable stamp duty displayed is a valid amount (Greater than 0) Select the “Yes” radio button in the Form • Perform rest of the Form Upload activities as were in practice earlier. • If the user wants to pay eStamp Duty physically • Select “No” in the in the Form field “Whether Stamp Duty is to be paid Electronically through the MCA21 system” • Fill in the details of “Stamp Duty already Paid” in the relevant section of the Form
Fee payment for eStamp Duty In case stamp duty is to be paid through MCA21 system – • Separate Series of SRN (D series) will be generated for Stamp Duty • User has to pay separately against this D series SRN (apart from the MCA21 Service Fee • User can opt for the following combination of “Mode of Payment” for eForm and Stamp Duty.
Online Payment of MCA21 Service Fee After online Payment of the MCA21 Service Fee, the following screen will be displayed to the user wherein he has option to pay online/ generate challan for the eStamp Duty Fee
Online Payment of eStamp Duty Fee After Payment of the eStamp Duty Fee, the following screen will be displayed to the user.
Fee payment for eStamp Duty – Please Note • Validity Date of the Original eStamp challan is same as the Validity date of the MCA21 Service Fee challan eg. If the validity of the MCA21 Servcie Fee challan is 20/09/2009 (7 days from date of filing) then the Validity Date of the eStamp challan shall also be 20/09/2009 irrespective of the date of generation of the eStamp challan. • The form processing at MCA office shall not be started till the payment of both the MCA21 service fee (A series SRN) and the eStamp Duty Fee (D series SRN) is confirmed in the system • In case of online payment of MCA21 Service Fee and Challan Payment of Stamp Duty Fee then the status of the MCA21 Service Fee in “Track Transaction Status Screen” shall be “Waiting for Payment of Stamp Duty” till the payment of eStamp Duty is not confirmed in the system. In this case the Form shall not be available for processing by the MCA Officer. • In case user pays the MCA21 Service Fee but does not pay the original eStamp Duty Fee (fee is not confirmed from bank in time) the status of the eStamp Duty shall be displayed as “Expired” and status of the MCA21 Service Fee SRN shall be displayed as “Transaction Cancelled – Payment Not Received”.
Payment of Original/ Additional eStamp Duty independently • Separate link has been provided to pay/generate challan of Original/ Additional eStamp Duty in FO portal Note - Original stamp duty can be paid through this link only in case if MCA21 service fee was paid online and challan was not generated/ online payment was not done for stamp duty payment at the time of eForm upload.
Payment of Original/ Additional eStamp Duty independently • User can pay for eStamp Duty SRN through this link only if the MCA21 Service Fee payment has been confirmed in the system. • In case user has not paid original Stamp Duty online/generated challan for original Stamp Duty at the time of Form Upload, then radio button for “Type of Stamp Duty” will be selected as “Original Stamp Duty”. • Irrespective of the MCA21 Service Fee payment mode (Online/Challan), the user can pay the Original eStamp Duty through this link on or before the Validity date of the challan of the related MCA21 service fee • In case original Stamp Duty payment is confirmed in the MCA21 system, then radio button for “Type of Stamp Duty” will be selected as “Additional Stamp Duty” • The user shall need to pay Additional Stamp Duty in cases where the Form has been put in “Pending for User Clarification”, ”Resubmission” with message like “Insufficient Stamp Duty Paid. Pay additional amount of…” • In case the Form has been marked “Pending for User Clarification”, the user needs to pay the additional stamp duty and Upload Form 67 with evidence of the Payment as an attachment in the Form 67.
Payment of Original/ Additional eStamp Duty independently • Payment of original eStamp Duty Fee
Payment of Original/ Additional eStamp Duty independently • Payment of additional eStamp Duty Fee
Payment of Original/ Additional eStamp Duty independently Upon Clicking the “Pay” button in the previous screen the option to pay through all the three option is displayed as per the usual process
View Public Document (VPD) of eStamp Forms • In case of VPD of forms for which eStamp payment has been done through the MAC21 system, the eStamp impression shall be viewed in the Form along with the eStamp Duty Payment Details. • Details displayed in the eSTAMP Duty impression are • State or Union Territory • Payment Date of the original eStamp Duty SRN • Original eStamp Duty SRN • Total value of the eStamp Duty payment confirmed in the MCA21 system • In case the eStamp Duty has been paid along with Additional Fees – The Suffix “(M)” shall be appended at the end of the original eStamp Duty SRN displayed in the eStamp Duty impression
VPD of MoA & AoA of eStamped Form 1 • In Case of Form1 for which the Stamp Duty has been paid electronically, an acknowledgement of the Stamp Duty shall be appended in the beginning of the MoA and AoA.
eStamp Duty Rules Disclaimer All initiatives have been taken to make the database in respect of stamp duty as authentic as possible. However, users are requested to refer the relevant Stamp Act/ Rules of the concerned State/ Union Territory Government for the authentic version. Along with the above, Ministry of Corporate Affairs or its service provider shall not be responsible for any loss to any person caused by any shortcoming, discrepancy or inaccuracy in the information regarding such database. Any discrepancy found on this website may be brought to the notice of MCA immediately.
