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MCA -21 Online Filing of Company Law Forms
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THE FIVE STEP E-FILING PROCESS
You can carry out e-filing through a five steps process
outlined below:
Step 1: Register Yourself
Only registered users are allowed to do e-filing.
Registration is a simple, one-time process.
Step 2: Download e-Form
The new e-Forms are in the PDF format. They are freely
downloadable and instructions for filling each of the
e-Forms are also available alongside the e-Forms.
E-forms are categorised in different sections according to
the use of the form.
It is not necessary to download the e-Form each time but
since they are frequently revised just make sure that you are using the
latest e-Forms version currently in use.
Step 3: Complete e-Form
You may choose to fill-in an e-Form either online or
offline.
Online form filling will need you to keep your Internet
connection active whereas offline form filling can be done without staying
connected.
Filing e-Form
These e-Forms can be filled-in and signed digitally using
the software called Acrobat Reader version 7.0.5 or any version above it. This
software is freely downloadable and is also available on the MCA portal.
Certain fields can be filled-up automatically by the
System (to the extent such data is available in the database of MCA) by
selecting the "pre-fill" option that is available in the form. You can also do
"automated pre-scrutiny", a step that will ensure that your e-Form is complete
in all respects and is good for e-filing.
You can also attach supporting documents, where
applicable. You have to make sure that these are also in PDF format. Support
for conversion of popular formats such as Microsoft Office into PDF is made
available on the MCA 21 portal.
You must make sure to keep the size of your attachments
to the minimal; in any case not more than 2.5 MB per form including the
attachment thereto, if the file size is bigger, break the file in multiple
files by making separate files for separate pages.
Form including the attachments larger than this size will
not be uploaded.
The e-form must be signed using the Digital Signature
Certificate (DSC). If more than one signatory is involved (as would normally
be the case as most of the forms are required to be countersigned by any
specified professional), you can send the e-form either on suitable media or
as an email attachment or transfer a file over the network to other
individuals who can also sign digitally. While applying multiple signatures
you have to also make sure that contents of the e-form are not altered after
it has been first signed digitally by any one. In case of subsequent
alteration the document will become invalid and will be rejected during the
e-filing process. After all individuals have digitally signed the form, it is
ready for submission.
Step 4: Submit e-Form
A connection to the Internet will be required to carry
out e-filing. Submission will need to be made at the MCA 21 portal using
specialized functionality that is provided.
Sending the e-Form by email is not permitted.
Submission of e-Form should normally take a couple of
minutes and will depend on the size of e-form/ attachments and the
speed/quality of your Internet connection better the connection, faster
the process.
If the e-form is identified as defective by the MCA 21
system, it will be rejected on submission and the user informed with
prescrutiny error.
A copy of the document that has been submitted shall
remain in your possession and you may keep this as a part of your records.
Step 5: Make payment
Fee calculation will be done automatically by the
system as applicable under law and the fee for the service will be displayed
to the user.
You can choose to make payment through your Credit
Card, Internet Banking Account or through Challans payable at designated
bank counters. A total of two hundred branches of five banks have been
authorized to collect MCA payment. All fees upto Rs. 50,000/- are required
be paid on-line or through internet banking facility during the period upto
September 30, 2011. Therafter all payments shall be mandatorily made online
or through internet banking facility.
In the case of Credit Card and Internet Banking it is
to be noted that the charges/commissions towards this facility, as may be
levied by the Bank, will be charged in addition to MCA payments by the
concerned Bank and will need to be borne by you. System will generate a
receipt that you can retain as a part of your records.
In the case of challan payment, a fully completed
challan will be generated by the system that can be printed by you and taken
to any of the nearest authorized branch. You may choose to pay either
through cash (limits as stipulated by Law will be applicable) or through a
local cheque or DD.
The acknowledged copy of the challan will serve as your
receipt. The payment should be made on or before the expiry date stated on
the challan generated.
Once you have made the payment in the Bank following
the challan payment system, the filing is complete. Based on confirmation of
payment by the bank to the MCA 21 system, the document is transmitted to the
Back Office for further processing.
In case you are approaching the last day of time-bound
filing (e.g., in the case of filing of registration of Charges or Annual
Returns and Balance Sheets) you have to ensure that you complete the payment
process on or before the last day failing which you will have to pay the
delayed filing fees.
In case you do not make payment within the period
stipulated in the challan, your request submitted earlier will automatically
expire. If you want to file a document that has expired, you have to start
the process from Step 4 or Step 3 if any changes to the e-Form are required.
The status of the payment after the same is made can be
checked out on the site.
COMPLETION OF E-FILING
The e-filing process will be completed once the necessary
payment is remitted after which the documents filed will be electronically
forwarded to the concerned ROC office (also referred to as Back Office) for
further processing within two working days. You will also be provided a
facility at MCA 21 portal to check if the e-filing has been completed
successfully. The Service Request Number (SRN) is printed on the challan or
the computer generated receipt and is used to track your service request.
What infrastructure and basic details you will need for
e-Filing?
System Requirements
Your computer, at the minimal, should have the following:
Windows 2000/XP operating system or above versions.
Please note that the e-filing will not work on Windows 98 or 95 platforms
and you will have to upgrade your operating system.
Internet Explorer version 6.0 and above (by default it
is available with the above operating systems).
Adobe Reader version 7.0.5 or higher version. Please
take note that earlier versions of Acrobat Reader are not compatible with
the new e-forms and they will not work with Acrobat Reader version 5
or 6. You can also download the Acrobat Reader 7.0.5 software from the
MCA website.
ACQUIRING A DIGITAL SIGNATURE CERTIFICATE (DSC)
Anyone engaged in signing or attestation of e-documents
will need to obtain a DSC from any of the authorized agencies by the
Government. A list of authorized agencies is provided on the website of
Controller of Certifying Authorities
www.cca.gov.in. Presently the following
agencies are authorized:
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Tata
Consultancy Services (TCS) [www.tcs-ca.tcs.co.in]
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National
Informatics Centre (NIC) [www.nic.in]
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IDRBT
Certifying SAuthority [www.idrbtca.org.in]
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SafeScrypt CA
Services, Sify Communications Ltd. [www.safescrypt.com],
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(n) Code
Solutions CA [www.gnfc.com]
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MTNL Trust Line
[www.mtnltrustline.com]
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Customs &
Central Excise [www.icert.gov.in]
MCA has notified that minimum class II certificate is
required for MCA 21.
There is a cost associated with the first time
procurement and subsequent renewal of these DSCs that is to be borne by you.
It is sufficient that you procure one DSC irrespective of
the role you play; i.e., Director or professional in practice, as long as
there is no conflict of interest. What it means is that the professionals will
not be able to attest documents of the companies if they serve as directors in
the same company.
REGISTRATION OF DSC
You will also need to register your DSC with the MCA 21
portal using your personalized login. In case you have multiple DSCs or renew
your DSC, you will need to register these as well. Thereafter, you can also
use your DSC to login to the MCA 21 system directly.
What is Corporate Identity Number (CIN) and how to obtain
it?
The Corporate Identity Number (CIN) is a
unique identifier of a company just like PAN number. Each company is provided
this number which consists of identifier components for year of formation, the
Registrar of Companies having jurisdiction over the company, type of company
whether public, private listed or unlisted and the company number given at the
time of incorporation. You can search for the CIN on the MCA website using the
company registration No. or its name or old CIN etc. This is required
to fill the various e-forms.
The CIN of the Company may change over a period of time due
to change of name, transfer of registered office, merger etc. System only
displays the current name and CIN. In case of change of CIN, the user is
required to enter previous (inactive) CIN and the system displays
corresponding active CIN. In case of change of name, the user is required to
enter old name and the system displays corresponding current name. This
facility can be used without logging into the system.
DIRECTOR IDENTIFICATION NUMBER (DIN)
It is a unique identification number for an existing
Director or a person intending to become the Director of a company. DIN is
pre-requisite for filing of certain company related documents. Anyone who is a
director or intends to become a director of a Company or form a company, must
apply for DIN. Only after the DIN of the person who is desirous of forming a
company, is alloted, the application for availability of name can be made. The
detailed procedure to apply for DIN including the online application is hosted
on the MCA website.
Step by step process to be followed by the applicant is as
under:
Click and download the application form (Form DIN-1)
from the portal www.mca.gov.in and fill-up the particulars. Do not
use any abbreviations or initials in the case of name. Attach the
applicants latest passport size photograph, proof of identity and proof of
residence of the applicant/director duly certified by a chartered
accountant/company secretary/cost accountant, and upload the form after
digitally signing the same.
On uploading the DIN 1 the system would automatically
generate a facility for payment of prescribed fees of Rs. 100/-. Pay the
filing fees of Rs. 100 on-line or through internet banking facility or
credit card.
The applicant will be allotted DIN within one day or
two days, as stated above.
Steps after the DIN is allotted
The Director, to whom a DIN is allotted, is required to
inform the Companies, on which he is a Director, about the Director
Identification Number allotted to him/her in Form DIN-2 within a period of
one month of allotment of the DIN.
The Companies, thereafter, are required to inform the
Director Identification Numbers of their Directors to the Registrar of
Companies in Form DIN-3 (online in paperless mode, to be made available
after notification by the Ministry in this regard) within a period of seven
days after receipt of DIN-2 from the Directors.
For incorporating any changes in the personal
particulars of a Director, including his address, after he has submitted the
information initially in Form DIN-1, the required changes are to be
intimated to the Government of India [Regional Director (Northern Region) at
NOIDA] in Form DIN-4. DIN-4 is to be manually filled.
As per the newly enacted The Companies (Amendment) Act,
2006 every director is required to obtain DIN. Failure to obtain/intimate
DIN will disqualify the director from directorship and make him also liable
for prosecution.
PUBLIC FACILITATION CENTRES/physical front office (PFC/PFO)
If you do not have access to necessary computing
infrastructure or you are not familiar with the process of e-filing, you may
seek the services of a Facilitation Centre. At the PFO, the following
facilities are available:
Kiosk facility where you can download and fill in the
e-Form.
Assistance to help you digitally sign the e-Forms and
submit the same. For this, you have to bring your Digital Signature
Certificate along with you.
Scanning facility for attachments.
A challan copy generated by the system will be provided
to you to make necessary payment.
At Mumbai, the PFO, which was hitherto located at Cuffe
Parade, Colaba, is now relocated to:
Mehta Trade Centre,
1, Shivaji Colony, Sir Mathuradas Vissanji Road,
Andheri (East), Mumbai-400 099
Phone 022 6450 6000; 6516 1996
CERTIFIED FILING CENTRES
In order to provide a wider reach to MCA 21 services using
the services of professionals at prescribed charges, this scheme is notified.
The salient features of this scheme are as follows:
CA, CS, ICWA, any of the CA/CS/ICWA Institutes and
Firms/Bodies corporate with these professionals as partners/directors can
make application to be granted recognition as CFC.
In case of professional member minimum requirements are
two years practice/no misconduct.
Minimum Infrastructure requirements are 2
computers/Printer/Scanner/Internet/Fax/Phone/Staff, etc.
The licence will be granted initially for 3-year
period.
List of CFCs is hosted on website of MCA.
Application procedure is available on MCA website as
well as ICAI website.
CFCs can charge at prescribed rates for providing
e-filing related services.
CFCs are subject to inspection and regulation by MCA
and must keep the prescribed records.
The addresses of the approved CFCs are also available on
the mca website.
Detailed process handbook and other notifications, etc. are
available on the accompanying CD.
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