MCA21 User Note for FO Users on eStamp Release
September 2009
1
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
o Form 1, (including MoA, AoA)
o Form 5
o Form 44
 Currently Applicable for 20 States and 2 Union territories
2
List of States/UTs Agreed to the Proposal
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
3
Flow of eStamp process
1. Log in to the FO Portal
2. Download the fresh Form (1, 5,44 as applicable)
3. Fill in the Form as applicable
4. Section for Stamp duty in the various Forms is as follows -
4
Stamp duty section in Form 1
5
Stamp duty section in Form 5
6
Stamp duty section in Form 44
7
Flow of eStamp process – Contd..
5. If user desires to pay the Stamp Duty electronically (online through MCA21
system) then
i. In the Section “Particulars for payment of Stamp Duty click “Prefill”
ii. The Stamp Duty Amount Applicable for the filing shall be displayed in the relevant
field.
iii. 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”
iv. If the applicable stamp duty displayed is a valid amount (Greater than 0) Select
the “Yes” radio button in the Form
v. Perform rest of the Form Upload activities as were in practice earlier.
6. If the user wants to pay eStamp Duty physically
i. Select “No” in the in the Form field “Whether Stamp Duty is to be paid
Electronically through the MCA21 system”
ii. Fill in the details of “Stamp Duty already Paid” in the relevant section of the Form
8
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.
Sr. Mode of MCA21 Service
No. Fee
Applicable Mode of related
eStamp Payment
1
Offline (Challan)
Offline (Challan) (as a separate
challan in the same PDF as MCA21
Service Fee Challan)
2
Online (Receipt)
i. Offline (Challan)
ii. Online (Receipt)
9
Offline Payment of MCA21 Service Fee
10
Challan of MCA21 Service Fee
11
Challan of eStamp Duty Fee
12
Online Payment of MCA21 Service Fee
13
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
14
Online Payment of eStamp Duty Fee
After Payment of the eStamp Duty Fee, the following screen will be displayed to the
user.
15
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”.
16
Track Payment Status of eStamp Forms
17
Track Transaction Status – Screen Shot
18
Track Transaction Status – Screen Shot
19
Track Transaction Status – Screen Shot
20
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.
21
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”.
o 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.
22
Payment of Original/ Additional eStamp Duty
independently
23
Payment of Original/ Additional eStamp Duty
independently

Payment of original eStamp Duty Fee
24
Payment of Original/ Additional eStamp Duty
independently

Payment of additional eStamp Duty Fee
25
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
26
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
27
View Public Document of eStamp Forms
28
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.
29
VPD of MoA of eStamped Form 1
30
VPD of AoA of eStamped Form 1
31
eStamp Duty Rules
State wise stamp duty rules for eForm 1, Memorandum of Association (MoA), Articles of
Associations (AoA), eForm 5 and eForm 44)
Stamp duty rules for Form 1, MoA, AoA, and Form 5
Name
of
state/
union
territory
Delhi (companies having share
capital other than section 25)
Amount in Rupees
Form 5
Stamp duty shall be:
0.15% of amount of increased authorised
capital subject to maximum of Rs. 25 lakhs
of stamp duty
less 0.15% of amount of existing authorised
capital subject to maximum of Rs. 25 lakhs
of stamp duty
Form 1
10
MoA
200
AoA
0.15% of aut horised
capital subject to a
maximum stamp duty of
Rs. 25 lak hs of stamp
duty
Delhi (companies not having
share capital other than
section 25)
10
200
200
NIL
Delhi (Section 25 companies)
10
NIL
NIL
NIL
Hary ana (companies having
share capital other than
section 25)
15
60
NIL
Hary ana
(companies
not
having share capital other than
section 25)
15
60
60 if authorised capit al
is less than or equal to
Rs. 1 lakh
120 if authorised capital
is greater than Rs. 1
lakh
60
Hary ana
companies)
15
NIL
NIL
NIL
(S ection
25
NIL
32
Remarks
eStamp Duty Rules
Stamp duty rules for Form 1, MoA, AoA, and Form 5
Name
of
state/
union
territory
Maharashtra
(companies
having share capital other than
section 25)
Amount in Rupees
Form 5
Stamp duty shall be:
1000 on every Rs.5 lakh of amount of
increased authorized capital or part thereof
subject to a maximum of 50 lakh of stamp
duty
Less 1000 on every Rs.5,00,000 of amount
of existing authorized capital or part thereof
subject to a maximum of 50 lakh of stamp
duty
Form 1
100
MoA
200
AoA
1000 on every Rs. 5
lakh of authorised
capital or part thereof
subject to a maximum of
50 lakh of stamp duty.
Maharashtra (companies not
having share capital other than
section 25)
Maharashtra
(S ection
25
companies)
Orissa (companies
having
share capital other than
section 25)
100
NIL
NIL
NIL
100
NIL
NIL
NIL
10
300
300
NIL
Andhra Pradesh (companies
having share capital other than
section 25)
20
500
0.15% of the aut horized
capital subject to a
minimum of Rs.1000/and a maximum of Rs.5
lakhs/-
Stamp duty shall be maximum of (i) or (ii),
(i) Rs. 1000/(ii) 0.15% of amount of increased
authorised capital subject to maximum of
Rs. 5 lakhs of stamp duty less 0.15% of
amount of existing authorised capit al
subject to maximum of Rs. 5 lakhs of stamp
duty
(iii) However, If 0.15% of amount of existing
authorised capital is Rs. 5 lakhs or more
then no stamp duty shall be payable.
33
Remarks
These rules shall also apply
to companies not having
share capital other than
section 25 and Section 25
companies.
These rules shall also apply
to section 25 companies
having share capital
eStamp Duty Rules
Stamp duty rules for Form 1, MoA, AoA, and Form 5
Name
of
state/
union
territory
Andhra Pradesh (companies
not having share capital other
than section 25)
Bihar (companies having share
capital other than section 25)
Form 1
20
MoA
500
AoA
1000
20
500
1000
Amount in Rupees
Form 5
1000
Remarks
These rules shall also apply
to section 25 companies not
having share capital
Stamp duty shall be maximum of (i) or (ii),
(i) Rs. 1000/(ii) 0.15% of amount of increased
authorised capital subject to maximum of
Rs. 5 lakhs of stamp duty
less 0.15% of amount of existing authorised
capital subject to maximum of Rs. 5 lakhs of
stamp duty
Bihar (companies not having
share capital other than
section 25)
Bihar (Section 25 companies)
Jharkhand (companies having
share capital other than
section 25)
20
500
1000
(iii) However, If 0.15% of amount of existing
authorised c apital is Rs. 5 lakhs or more
then no stamp duty shall be payable.
NIL
20
5
NIL
63
NIL
105
NIL
NIL
Jharkhand
(Section
25
companies)
Jammu
and
Kashmir
(companies
having
share
capital other than section 25)
5
NIL
NIL
NIL
10
150
NIL
Jammu
and
Kashmir
(companies not having share
capital other than section 25)
10
150
150 if aut horis ed capital
is less than equal to Rs.
1,00,000 and 300 if
authorised capit al is
greater
than
Rs.
1,00,000
150
NIL
34
These rules shall also apply
to companies not having
share capital other than
section 25.
eStamp Duty Rules
Stamp duty rules for Form 1, MoA, AoA, and Form 5
Name
of
state/
union
territory
Jammu and Kashmir (Section
25 companies)
Tamil Nadu (companies having
share capital other than
section 25)
Form 1
10
MoA
NIL
AoA
NIL
Amount in Rupees
Form 5
NIL
20
200
300
NIL
Tamilnadu
(Section
25
companies)
Pondicherry
(companies
having share capital other than
section 25)
20
NIL
NIL
NIL
10
200
300
NIL
Pondicherry
(Section
25
companies)
Assam (companies having
share capital other than
section 25)
10
NIL
NIL
NIL
15
200
310
NIL
Meghalaya (companies having
share capital other than
section 25)
10
100
300
NIL
Manipur (companies having
share capital other than
section 25)
10
100
150
NIL
Nagaland (companies having
share capital other than
section 25)
10
100
150
NIL
35
Remarks
These rules shall also apply
to companies not having
share capital other than
section 25.
These rules shall also apply
to companies not having
share capital other than
section 25.
These rules shall also apply
to section 25 companies and
companies not having share
capital other than section 25
These rules shall also apply
to section 25 companies and
companies not having share
capital other than section 25
These rules shall also apply
to section 25 companies and
companies not having share
capital other than section 25
These rules shall also apply
to section 25 companies and
companies not having share
capital other than section 25
eStamp Duty Rules
Stamp duty rules for Form 1, MoA, AoA, and Form 5
Name
of
state/
union
territory
Tripura (companies having
share capital other than
section 25)
Form 1
10
MoA
100
AoA
150
Amount in Rupees
Form 5
NIL
Arunachal
Pradesh
(companies
having
share
capital other than section 25)
10
200
500
NIL
Mizoram (companies having
share capital other than
section 25)
10
100
150
NIL
Kerala (companies having
share capital other than
section 25)
25
500
1000
NIL
Lakshadweep
(companies
having share capital other than
section 25)
25
500
1000
NIL
Madhya Prades h (companies
having share capital other than
section 25)
10
500
0.15% of aut horised
capital
or
1000,
whichever
is
more
subject to a maximum of
5 lakhs of stamp duty.
Madhya Prades h (companies
not having share capital other
than section 25
Madhya Pradesh (Section 25
companies)
10
500
1000
Stamp duty shall be:
0.15% of amount of increased authorised
capital subject to maximum of Rs. 5 lakhs of
stamp duty
less 0.15% of amount of existing authorised
capital subject to maximum of Rs. 5 lakhs of
stamp duty
NIL
10
NIL
NIL
NIL
36
Remarks
These rules shall also apply
to section 25 companies and
companies not having share
capital other than section 25
These rules shall also apply
to section 25 companies and
companies not having share
capital other than section 25
These rules shall also apply
to section 25 companies and
companies not having share
capital other than section 25
These rules shall also apply
to section 25 companies and
companies not having share
capital other than section 25
These rules shall also apply
to section 25 companies and
companies not having share
capital other than section 25
eStamp Duty Rules
Stamp duty rules for Form 1, MoA, AoA, and Form 5
Name
of
state/
union
territory
Chhattisgarh
(companies
having share capital other than
section 25)
Form 1
10
MoA
500
AoA
0.15% of aut horised
capital
or
1000,
whichever
is
more
subject to a maximum of
5 lakhs of stamp duty
Chhattisgarh (companies not
having share capital other than
section 25)
Chhattisgarh
(Section
25
companies)
Rajasthan (companies having
share capital other than
section 25)
Rajasthan (companies not
having share capital other than
section 25)
Punjab (companies having
share capital other than
section 25)
10
500
1000
Amount in Rupees
Form 5
Stamp duty shall be:
0.15% of amount of increased authorised
capital subject to maximum of Rs. 5 lakhs of
stamp duty
less 0.15% of amount of existing authorised
capital subject to maximum of Rs. 5 lakhs of
stamp duty
NIL
10
NIL
NIL
NIL
10
500
0.5%
capital
10
500
500
NIL
15
500
NIL
Punjab (companies not having
share capital other than
section 25)
Punjab
(Section
25
companies)
15
500
500 if aut horis ed capital
is less than equal to Rs.
1 lakh and 1000 if
authorised capit al is
greater than Rs. 1 lakh
500
15
NIL
NIL
NIL
of
aut horised
0.5% of amount of increase in authorised
capital
NIL
37
Remarks
These rules shall also apply
to Section 25 companies
having share capital
These rules shall also apply
to Section 25 companies not
having share capital
eStamp Duty Rules
Stamp duty rules for Form 1, MoA, AoA, and Form 5
Name
of
state/
union
territory
Himachal Pradesh (companies
having share capital other than
section 25)
Amount in Rupees
Form 5
NIL
Form 1
3
MoA
60
Himachal Pradesh (companies
not having share capital other
than section 25)
Himachal Prades h (Section 25
companies)
Chandigarh (companies having
share capital other than
section 25)
Chandigarh (companies not
having share capital other than
section 25)
Chandigarh
(Section
25
companies)
Uttar Pradesh (companies
having share capital other than
section 25)
3
60
AoA
60 if authorised capital
is less than equal to Rs.
1 lakh and 120 if
authorised capit al is
greater than Rs. 1 lakh
60
3
NIL
NIL
NIL
3
500
1000
NIL
3
500
1000
NIL
3
NIL
NIL
NIL
10
500
500
NIL
Uttar Pradesh
companies)
NIL
NIL
NIL
NIL
Uttarakhand
(companies
having share capital other than
section 25)
10
500
500
NIL
Uttarakhand
companies)
Nil
Nil
Nil
Nil
(Section
(Section
25
25
Remarks
NIL
38
These rules shall also apply
to companies not having
share capital (other than
section 25) and to Section 25
companies
having share
capital
These
rules
shall
be
applicable only to section 25
companies not having share
capital.
These rules shall also apply
to companies not having
share capital (other than
section 25) and to Section 25
companies
having share
capital
These
rules
shall
be
applicable only to section 25
companies not having share
capital.
eStamp Duty Rules
Stamp duty rules for Form 1, MoA, AoA, and Form 5
Name
of
state/
union
territory
West
Bengal
(companies
having share capital other than
section 25)
Form 1
10
MoA
60
AoA
300
Amount in Rupees
Form 5
NIL
West Bengal (Section 25
companies)
Karnataka (companies having
share capital other than
section 25)
Karnataka (companies not
having share capital other than
section 25)
Karnataka
(Section
25
companies)
Gujarat (companies having
share capital other than
section 25)
10
NIL
NIL
NIL
20
1000
20
1000
500 on every Rs.10
lakhs
of
aut horised
capital or part thereof
500
500 on every Rs.10 lakhs of amount of
increase in authorised capital or part
thereof, subject to a minimum of 500.
500
20
NIL
NIL
NIL
20
100
0.5%
of
aut horised
capital
subject
to
maximum of 5 lakhs
Gujarat (companies not having
share capital other than
section 25)
Gujarat
(section
25
companies)
Dadra and Nagar Haveli
(companies
having
share
capital other than section 25)
20
100
1000
Stamp duty shall be0.5% of amount of increased authorised
capital subject to maximum of Rs. 5 lakhs of
stamp duty
less 0.5% of amount of existing authorised
capital subject to maximum of Rs. 5 lakhs of
stamp duty
NIL
20
NIL
NIL
NIL
1
15
25
NIL
Dadra and Nagar Haveli
(section 25 companies)
1
NIL
NIL
NIL
39
Remarks
These rules shall also apply
to companies not having
share capital other than
section 25
These rules shall also apply
to companies not having
share capital other than
section 25.
eStamp Duty Rules
Stamp duty rules for Form 1, MoA, AoA, and Form 5
Name
of
state/
union
territory
Goa (companies having share
capital other than section 25)
Goa (companies not having
share capital other than
section 25)
Goa (section 25 companies)
Daman and Diu (companies
having share capital other than
section 25)
Daman and Diu (companies
not having share capital other
than section 25)
Daman and Diu (section 25
companies)
Andaman
and
Nicobar
(companies
having
share
capital other than section 25)
Andaman
and
Nicobar
(companies not having share
capital other than section 25)
Andaman and Nicobar (section
25 companies)
AoA
Rs. 1000/- for every Rs.
5 lakhs or part thereof
authorized capital.
1000
Amount in Rupees
Form 5
Rs. 1000/- for every Rs. 5 lakhs of amount
of increas e in authorised capital or part
thereof.
NIL
150
NIL
Rs. 1000/- for every Rs.
5 lakhs or part thereof
authorized capital.
1000
NIL
Rs. 1000/- for every Rs. 5 lakhs of amount
of increas e in authorised capital or part
thereof
NIL
20
NIL
NIL
NIL
20
200
300
NIL
20
200
300
NIL
20
NIL
NIL
NIL
Form 1
20
MoA
150
20
150
20
20
NIL
150
20
Remarks
Stamp duty rules for Form 44
Rs. 100 for Delhi and Rs. 50 for all other states. Stamp rule for Form 44 shall be based only on state where principal place of business of the
foreign company is to be situated and shall not be based on state where the authorised represent ative is residing.
40
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.
41
Thank You
42