MCA Provides FAQs for ROC Filing- Part 2

In the second part of the ROC filing FAQs, provided by Ministry of Corporate Affairs (MCA), we will be discussing in detail some more generally asked questions by the taxpayer or the registered user.

FAQs for ROC Filing

Can a taxpayer revise file an already filed Annual Filing form?

The answer is yes, a person who has already filed all the Annual ROC filing forms can file the same after properly revising the mistakes. Only forms like Form 23AC, Form 23ACA, Form 23AC-XBRL and Form 23ACA-XBRL cannot be revise filed again. Also, the fees will be charged subsequently for revise filing assuming it as a newly filed in forms with the Registrar of Companies (ROC).

What should a person do in case he is facing the problem of error message ‘Signature field is unsigned’ while uploading the annual Roc filing forms?

A taxpayer is likely to face this problem in case they have not saved the annual ROC filing forms properly after signing it digitally. This error pops up if such forms are not saved after proper pre-scrutinizing. To avoid this, one needs save the e-form after attaching the Digital Signature Certificate and pre-scrutinizing the forms properly.

How can one upload the Annual ROC filing forms themselves from anywhere?

To upload the forms, follow the given steps carefully-

  1. On the MCA portal, go to the My Service Tab.
  2. Click on the Upload e-Form button.
  3. The system shows the details and information regarding the payment of fees, once the e-Form is uploaded on the portal.
  4. When the taxpayer clicks on the payment link, the MCA system provides the following payment options, from which the person can choose the mode of payment best suitable for them-
  • Debit Card
  • Credit Card
  • Internet Banking
  • Challan
  • NEFT
  • Pay Later
  1. If the applicant pays the fees through any one of the above methods, upon successful payment a receipt is generated for the taxpayer for future references.

What one must do in case the size of the file Form 23AC exceeds the limit of 2.5 MB, due to the other relevant attachments with it?

During the ROC filing, a person must be aware about the maximum size of the file that can be uploaded on the portal. If the file size is above the prescribed limit then one must remove the attachments from the form. Also, the attachment files can be split into smaller parts and then attach to the form to be in the limit size of 2.5 MB. One can attach the other remaining relevant documents and other part of the attachments in the Additional Attachment Sheet of the MCA portal.

How can a company remove its status of being a defaulter for non-ROC filing?

The defaulting status of a company can be removed when it files all the due annual return forms such as Income Tax Returns, GST Return Filing, etc. and balance sheet for all the financial years for which it is at default. Once the company files all the necessary ROC filing, its default status is removed from the MCA website and it can file the annual filings just like before.

Does MCA21 portal shows the defaulting status of the company?

The MCA21 portal does show the defaulting status of the company in the master data of the company available over the portal. This status is shown year wisely.

 

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    Author: Anil Agrawal
    EZYBIZ India Consulting LLP, New Delhi. The firm is business and tax consultancy firm providing consultancy in Taxation, Regulatory, Transfer pricing, Valuation, Corporate funding and Business set up matters. He may be reached at 9899217778 or anil@ezybizindia.in.