Frequently Asked Questions (FAQs) on eStamp

Posted: 25/02/2012 in Company, Frequently Asked Questions (FAQs), MCA

Frequently Asked Questions (FAQs) on eStamp

1. Please specify the services for which Stamp Duty can be paid through MCA21 system?

Stamp Duty payable on Filing of e-form 1 (including MOA & AOA), 5 and 44 can be paid through MCA21 system.

2. Am I required to fill the details of stamp duty in eform manually?

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.

3. Can I pay Stamp Duty in electronic manner with respect to all States / UTs?

  • List of States/ Union Territories in which eStamp duty payment on Form 1, MoA, AoA, Form 5 and Form 44 is mandatory to be paid electronically through MCA portal:
1.Andaman & Nicobar Islands 18.Manipur
2.Andhra Pradesh 19.Meghalaya
3.Arunachal Pradesh 20.Mizoram
4.Assam 21.Orissa
5.Bihar 22.Punjab
6. Chandigarh 23. Puducherry
7.Chhattisgarh 24.Rajasthan
8.Delhi* 25.Tamil Nadu
9.Jharkhand 26. Tripura
10.Gujarat 27.Uttar Pradesh
11.Haryana 28.Uttarakhand
12.Himachal Pradesh 29.West Bengal
13.Karnataka 30. Dadra and Nagar Haveli
14.Kerala 31. Daman and Diu
15.Lakshadweep 32. Goa
16.Madhya Pradesh 33. Jammu and Kashmir
17.Maharashtra 34. Nagaland

*Note: The Hon’ble High Court of Delhi at New Delhi has held in the matter of S E Investments Limited Vs Union of India and Others [W.P. (c) 2393/2010 and CM Appl.4794/2011] that there is no provision in the Delhi Stamp Act for payment of stamp duty on “increased authorised capital”. Payment of stamp duty for increase of authorised capital being paid with filing of eForm No.5 with respect to State of National Capital Territory of Delhi is made optional.

  • State where provisions of Companies Act, 1956 are not extended

1. Sikkim

Stamp duty applicable to other states/UTs is to be paid in physical form, as per current process.

4. Whether payment of stamp duty through MCA21 system is Mandatory?

With effect from 1st April, 2010, stamp duty shall have to be paid only through electronic mode for the states which have agreed for e-stamping. Please refer Notifications Number GSR 642(E) and SO 2276(E) dated 07-09-2009 and SO 3314(E) dated 31-12-2009 issued by the Ministry.

5. What are the modes of payment of stamp duty through MCA21 system?

There are two modes, stamp duty can be paid through MCA21 system either off-line or on –line.

6. Whether Challan of MCA21 service fee shall include details of stamp duty also in case of off line mode? 

There shall be separate SRN / challan for stamp duty, in addition to SRN / challan for MCA21 services.

7. What shall be the validity of challan for payment of stamp duty?

Validity of challan for payment of stamp duty shall be the same as that of the challan for MCA21 service fees.

8. In whose favour should I draw the check / DD to pay the stamp duty in case an offline challan has been generated?

An Information note has been provided on the challan of stamp duty regarding payment of stamp duty. Please refer to the same.

9. What is the procedure to pay for the challan generated for stamp duty?

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.

10. Is it necessary to pay both the challans (i.e. challans for stamp duty and for MCA21 service fees) simultaneously?

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.”

Source: Ministry of Corporate Affairs

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