Assistant Company Secretary of JKL Ltd. has made excess payment of ₹ 1 lakh to MCA for filing of E-forms. What is the procedure of refund of MCA-21 fees?

CS Executive · Company Law · PYQS · June 2021
Assistant Company Secretary of JKL Ltd. has made excess payment of ₹ 1 lakh to MCA for filing of E-forms. What is the procedure of refund of MCA-21 fees?

Answer & Explanation:

In order to claim refund of multiple payments or incorrect payment or excess payment of MCA-21 fees, while using MCA services, following procedure is required to be followed: The Person is required to file the 'Refund Form' available on MCA21 portal for claiming refund. The refund of MCA21 fees is available in the following cases: Multiple Payments -This includes cases where service seeker does multiple filings such as in e-Form No. SH-7 and makes payments more than once (multiple times) for the same service. However, refund shall not be allowed in respect of approved e-Forms. Incorrect Payments - This includes cases where the service seeker has made payment in respect of an e-Form or Stamp duty through an incorrect option under Pay miscellaneous fee facility. Excess Payments -This includes cases where any excess fee has been paid by the service seeker due to some incorrect data entered in the e-Form or incorrect data in MCA-21 system due to migration of data from legacy system. 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 e-form is filed.

Topics: E-Governance

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