Filings & Miscellaneous
Getting your DIN
Filings & Miscellaneous
What is Director Identification Number (DIN)?
It is an unique Identification Number allotted to an individual who is an existing director of a company or intends to be appointed as director of a company pursuant to section 153 & 154 of the Companies Act, 2013
Who can file an application for allotment of DIN ?
Every individual, intending to be appointed as a director of the company, can file an application for allotment of DIN.
Who will allot the DIN ?
Central Government (Office of Regional Director (Northern Region), Ministry of Corporate Affairs, NOIDA).
What is the procedure of obtaining DIN?
Please visit DIN Process in case you want to file a fresh DIN. If you have obtained a provisional DIN prior to 27th March 2011, then follow the steps given below.
Any person intending to apply for DIN shall have to make an application in eForm DIR-3 and should follow the following procedure:
- eForm DIR-3 has to follow the online e-Filing process . For more details regarding the same visit e-Filing FAQ's .s
- . Attach the photograph and scanned copy of supporting documents i.e. proof of identity, and proof of residence as per the guidelines. Physical documents are not required to submit at DIN cell.
- Along with the supporting documents, Verification as per Form DIR-4 shall also be attached. This shall contain the Name, Father’s name, date of birth and text of declaration and physical signature of the applicant.
- The eForm shall have to be digitally signed and shall be uploaded on MCA21 portal.
- Upon upload, Pay the fees for eForm DIR-3. Only electronic payment of the fees shall be allowed (I.e. Netbanking / Credit Card). No challan payment will be accepted under revised procedure of DIN allotment.
The applicant is required to get himself/herself registered on the MCA21 Portal to obtain login id, which is necessary for payment of the fees. After obtaining the login-id, Login to the MCA21 portal and click on 'eForm upload' link available under the 'eForms' tab for uploading the eForm DIR-3 . eForm DIR-3 will be processed only after the DIN application fee is paid.
- Upon upload and successful payment,
Form DIR-3 is mandatorily to be signed by an Applicant and a practicing professional or secretary (who is a member of ICSI) in whole time employment or the Director of the existing company
Approved DIN shall be generated in case the form is being signed by a practicing professional and details have not been identified as potential duplicate. Provisional DIN shall be generated in case form is signed by secretary in whole time employment or Director of existing company and details have been found as potential duplicate. A suitable informational message and an email shall be provided to the user that the DIN shall be approved after due verification by the DIN cell.
- Processing of e Form DIR-3
- In case, DIR-3 gets certified by the professional (i.e. CA(in whole time practice)/ CS(in whole time practice)/ CWA (in whole time practice)/, the DIN will be approved by the system immediately online (in case it is not potential duplicate).
- Post-approval changes in particulars of Form DIR-3
If there is any change in the particulars submitted in eform DIR-3, applicant can submit e-form DIR-6 online. For instance in the event of change of address of a director, he/ she is required to intimate this change by submitting eform DIR-6 along with the required attested documents.
Who can sign e-Form DIR-6?
The e-Form DIR-6 is required to be digitally signed by an Applicant and a Chartered Accountant or a Company Secretary or a Cost Accountant in whole- time practice.
What things should be taken care of while filling form DIR-3?
Please note that Income Tax PAN is mandatory in case of Indian applicants so the applicant details (name, father’s name, date of birth) should be as per the PAN details. The particulars filled in form DIR-3 should match with the details given in the supporting documents to be submitted along with DIN application. Any mis-match will lead to rejection of DIN application.
Whether any fee is payable along with application for allotment of DIN?
Yes, DIN application fee of Rs. 500/- is payable.
How to enquire about the status of the payment made for Form DIR-3?
Status of the payment made for Form DIR-3 can be enquired from 'Track Payment Status' link on the homepage of www.mca.gov.in.
What are the scanned documents required to be attached with eform DIR-3?
Please ensure following before attaching supporting documents with DIN application:
a)Documents submitted are currently valid and not expired.
b)Documents issued by LIC may be enclosed as Date of Birth and Address proof.
c)Bank Statements, Utility Bills like telephone, electricity bill etc furnished as residence proof are in the applicant's name only and not older than two months.
d)All supporting documents attached with form DIR-3 must be duly attested by an authorized person/ authority.
e)In case the director is illiterate, thumb impression should be certified from the concerned revenue authority (where the applicant resides) and then all the documents should be notarized or attested OR if applicant is not in a position to sign the application due to medical reasons and affixed thumb impression on the application then duly attested medical certificate from Government hospital is must with the application stating the reason of his / her ailment
What things should be taken care of with regard to supporting documents?
ID proof must be currently valid and issued by the Central/ State Government or Instrumentalities of state like PSUs, Public Sector Banks, Universities recognized under the UGC Act. It should contain following information:
a)Applicant's name with photograph.
c)Date of Birth.
Obtaining your Digital Certificate
Filings & Miscellaneous
What is a Digital Signature Certificate?
Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. Examples of physical certificates are drivers' licenses, passports or membership cards. Certificates serve as proof of identity of an individual for a certain purpose; for example, a driver's license identifies someone who can legally drive in a particular country. Likewise, a digital certificate can be presented electronically to prove your identity, to access information or services on the Internet or to sign certain documents digitally.
Why is Digital Signature Certificate (DSC) required?
Like physical documents are signed manually, electronic documents, for example e-forms are required to be signed digitally using a Digital Signature Certificate.
Who issues the Digital Signature Certificate?
A licensed Certifying Authority (CA) issues the digital signature. Certifying Authority (CA) means a person who has been granted a license to issue a digital signature certificate under Section 24 of the Indian IT-Act 2000.
The list of licensed CAs along with their contact information is available on the MCA portal (www.mca.gov.in).
What are the different types of Digital Signature Certificates valid for MCA21 program?
The different types of Digital Signature Certificates are: Class 2: Here, the identity of a person is verified against a trusted, pre-verified database.
Class 3: This is the highest level where the person needs to present himself or herself in front of a Registration Authority (RA) and prove his/ her identity.
What type of Digital Signature Certificate (DSC) is to be obtained for eFiling on the MCA Portal?
DSC of Class 2 and Class 3 signing certificate category issued by a licensed Certifying Authority (CA) needs to be obtained for efiling on the MCA Portal.
Is Director Identification Number (DIN) a pre-requisite to apply for DSC?
What is the cost of obtaining a Digital Signature Certificate?
The cost of obtaining a digital signature certificate may vary as there are many entities issuing DSCs and their charges may differ
. How much time do CAs take to issue a DSC?
The time taken by CAs to issue a DSC may vary from three to seven days.
What is the validity period of a Digital Signature Certificate?
The Certifying Authorities are authorized to issue a Digital Signature Certificate with a validity of one or two years
What is the legal status of a Digital Signature?
Digital Signatures are legally admissible in a Court of Law, as provided under the provisions of IT
All About E-filing
In order to carry out e-Filing on Companies/LLPs, you have facility to download the e-Form and fill it in an offline mode. Every form has the facility to pre-fill the data available in MCA21 system. Once the e-form is filled you would need to validate the e-form using Pre-scrutiny button. You would then have to affix the relevant digital signatures and save the form. You would need to be connected to the internet to carry out the pre-fill and pre-scrutiny functions. The step by step process is given below. The filled up e-Form as per relevant instruction kit needs to be uploaded on the MCA21 portal. On successful upload, the Service Request Number (SRN) would be generated and you would be directed to make payment of the statutory fees. The step by step process is given below. Once the payment has been made the status of your payment and filing status can be tracked on the MCA portal by using the ‘Track Your Payment Status’ and ‘Track Your Transaction Status’ link respectively.
Please follow the steps given below to proceed to do e-Filing:
- Select a category to download an eForm from the MCA 21portal (with or without the instruction kit)
- At any time, you can read the related instruction kit to familiarize yourself with the procedures (you can download the instruction kit with eform or view it under Help menu).
- You have to fill the downloaded eForm.
- You have to attach the necessary documents as attachments.
- You can use the Prefill button in eForm to populate the grayed out portion by connecting to the Internet.
- The applicant or a representative of the applicant needs to sign the document using a digital signature.
- You need to click the Check Form button available in the eForm. System will check the mandatory fields, mandatory attachment(s) and digital signature(s).
- You need to upload the eForm for pre-scrutiny. The pre-scrutiny service is available under the Services tab or under the eForms tab by clicking the Upload eForm button. The system will verify (pre-scrutinize) the documents. In case of any inadequacies, the user will be asked to rectify the mistakes before getting the document ready for execution (signature).
- The system will calculate the fee, including late payment fees based on the due date of filing, if applicable.
- Payments will have to be made through appropriate mechanisms - electronic (credit card, Internet banking) or traditional means (at the bank counter through challan).
(a) Electronic payments can be made at the Virtual Front Office (VFO) or at PFO
(b) If the user selects the traditional payment option, the system will generate 3 copies of pre-filled challan in the prescribed format. Traditional payments through cash, cheques can be done at the designated network of banks using the system generated challan. There will be five banks with estimated 200 branches authorized for accepting challan payments.
- The payment will be exclusively confirmed for all online (Internet) payment transactions using payment gateways.
- Acceptance or rejection of any transaction will be explicitly communicated to the applicant (including facility to print a receipt for successful transactions).
- MCA21 will provide a unique transaction number, the Service Request Number (SRN) which can be used by the applicant for enquiring the status pertaining to that transaction.
- Filing will be complete only when the necessary payments are made.
- In case of a rejection, helpful remedial tips will be provided to the applicant.
- The applicants will be provided an acknowledgement through e-mail or alternatively they can check the MCA portal.
How to file paper attachments with the E-form?
You have to first get the paper attachments scanned and saved as a soft copy in PDF format. Then attach the same in the attachment section of the eForm by clicking the appropriate 'Attach' button.
How to upload/ submit the scanned documents?
You can upload / submit the scanned documents by attaching the same with the e-form and submitting on the MCA Portal.
How to ensure that the size of scanned PDF documents is not excessive?
To ensure that the size of scanned PDF document is within the permissible size limits, it is recommended that scanning should be done in ‘black & white’ mode at 200 dpi resolution and should not exceed 2.5 MB.
How to sign an e-form?
An e-form can be signed by the authorized signatory/ representative using the Digital Signature Certificate (DSC). Click the red colour signature box in the e-form to affix the digital signature. To avoid increase in size of the e-form beyond permissible limit of 2.5 MB, always affix the DSC using the 'Sign and Save As' option.
How to make payment electronically?
Payments can be made electronically through credit card/Debit Cards or Internet Banking. During the e-Filing process, the system will prompt you to make payment. You can choose the mode of payment and make the payment accordingly.
How to make offline payment?
If you are not having a credit card or Internet banking facility, you can make payment at the counter of an authorized bank through the pre-filled challan generated by the system after e-Filing.
Payments of value above Rs. 50,000, stakeholders would have the option either to make the payment in electronic mode, or paper challan. However such payments would also be made in electronic mode w.e.f .1st October’2011.)
For the purpose of collection of payments numerous branches in all major cities and towns of the following five Banks have been authorized:
- State Bank of India
- Punjab National Bank
- Indian Bank
- ICICI Bank
- HDFC Bank
Details of the branches of the above banks offering this facility are given on 'List of Authorized Banks' link on the MCA21 portal.
On Successful e-Filing and payment you can view the status of your transaction using the “Track your transaction status” link and you would be required to enter the SRN no. Once the form has been approved by the concerned official of the Ministry, you will receive an email regarding the same and the status of the form will get changed to Approved. In case the status is other than approved , you would need to take the necessary action as detailed below:
Is the Transaction status of your SRN ‘Required Resubmission’?
In this case you are required to re-submit your eForm to rectify the defect(s)/ incompleteness pointed out by the concerned MCA office, before the due date mentioned in the status of your SRN. If you fail to re-submit your eForm within prescribed period, you will be required to file the eForm afresh with payment of fee and additional fee, as applicable.
Is the Transaction status of your SRN 'Waiting For User Clarification'?
In this case you are required to file eForm 67 (Addendum), to rectify the defects pointed out or furnish further information/ document(s) called for by the concerned MCA office. As per revised regulation 17, if you fail to furnish requisite information/ document within prescribed period, you will be required to file the eForm afresh with payment of fee and additional fee, as applicable.
Has your SRN being marked as 'Defective'?
n case of STP forms, for example annual forms 20B, 23AC & 23ACA etc, if there is any defect or incompleteness, same is marked by the RoC as ‘Defective’. You are required to file such form afresh after rectifying the defects/ incompleteness with payment of fee and additional fee, as applicable.
Is the Transaction status of your SRN 'Invalid and NBTR'?
In such cases where an eForm has not been re-submitted or the requisite information/ document(s) has not been provided through eForm 67 (Addendum) within prescribed period, the status of SRN is marked as ‘Invalid and Not been taken on record (Invalid and NBTR)’ and in case of an application as ‘Invalid and Transaction cancelled’. You are required to file such form afresh with payment of fee and additional fee, as applicable.
Is the Transaction status of your SRN 'Pending for approval under regulation 17(6)'?
It means that the eForm is pending for the want of requisite approval from Central Government, Regional Director, Company Law Board or any other competent authority.
How to view public documents facility on the MCA portal?
To avail the same you can register yourself on the MCA portal and click on the 'View Public Documents' link to view the documents of the specific companies available for viewing to public pertaining to specific company(s). Once you select the company(s), you will be prompted to make the payment of Rs. 50/- per company. On receipt of the payment, the system will allow you to view the documents pertaining to the selected company from the 'My Documents' link after logging on to the portal. You will be able to view the documents for a period of three hours from the time you start viewing. Documents such as balance sheets, annual returns for the preceding two years and permanent documents like MoA and AoA are available in the digital form for the companies falling under ROC going live on the MCA portal.
How to apply for certified copies of the documents?
You can avail this service by using the Get Certified Copies service. Once you make the necessary payment, your request will be routed to the concerned person.
Common ERRORS committed while availing services on MCA portal:
Filings & Miscellaneous
Payment of challan not done before the expiry date:
If payment of challan is not made before the expiry date, the transaction gets cancelled and applicant needs to file the eForm again on MCA portal to generate a fresh challan for payment.
Payment of fees (via challan) through other option:
Once a challan is generated, its payment has to be made in an auhorised bank branch. Payment against e-Filing should not be made using any mode of payment on MCA portal e.g. Miscellaneous Fee option, as in such a case the payment made does not get linked with the original Filing Transaction / SRN.
Duplicate Payment :
Always check the payment status of original / previous SRN before trying to make payment again for the same transaction. If the payment status is ‘Paid’ do not pay again.
Verification of status of e-Filing:
The SRN No. is the key for verification of status of e-Filing. Please note down the SRN generated by the system before making the payment / for the purpose of checking the payment / transaction status.
Inspection of public documents:
On confirmation of payment, a link is made available under ‘My documents’ tab to view the documents online. This link will be valid for seven days – you can view these documents anytime within 7 days of appearing those under ‘My Documents’. However, online viewing is provided for continuous three hours maximum, once you begin this activity.
eForm version used is not latest:
Always download a fresh eForm for e-Filing from the MCA portal.
Modify or Sign the eForm numerous times which increases the size of the eform:
While signing the eform click on ‘Sign and save as’ option to affix the DSC to keep the size of the eForm minimum.
Uploading eForm in case of “Required Resubmission” :
If the transaction status is “Required Resubmission”, the eForm needs to be filled again correctly and filed against the original SRN. Do not use ‘Addendum’ option as transaction through ‘addendum’ will not be processed against ‘Resubmission’. ‘Addendum’ facility is used for providing additional information, if any, to RoC.
Mistaking the status “Required Resubmission” as rejection of the eform and take no action.
If the status of SRN is “Required Resubmission“ then file the eForm again by giving SRN of original filing and uploading eForm by clicking ‘Resubmit’ button, under ‘eForm upload’ link. After re-submission the status of SRN will change and eForm will be available for processing at RoC office.
Wrong particulars in eForms – ensure accuracy while filling following values in the corresponding eForm:
a)Company type, should be either Private or Public or One person Company
b)State under the jurisdiction of same RoC (eg. Jharkhand instead of Bihar)
c) Common reasons for rejection of a Company Name
Form INC- 2/7
a)Sub-category of the companyb. Address of the company
b)Amount of authorized capital ( eg.10 Lacs instead of 1 Lac)
a)Date of charge creation / modification
b)Original / Final amount while creation / modification of charge
a)Type of resolution (Board / Shareholders / Ordinary / Special resolution type) selection differs from the attachment
a)Wrong amount of revised capital
b)Simultaneous filing of multiple eForm SH-7 for a company before approval of erstwhile form SH-7 filed. Wait for first eForms approval before proceeding with next eForm SH-7.
Please check the particulars filled in the eform before filing. Once an eform is approved, any wrong information given in the eform cannot be rectified.
Update JAVA / Adobe software:
Use only prescribed versions of JAVA / Adobe software, as listed on the portal.
What is Annual Filing?
As a part of Annual Filing, Companies incorporated under the Companies Act 1956, are required to file the following eForms with the Registrar of Companies (ROC):
Form 23AC :
For filing Balance Sheet (applicable to all Companies other than select class of Companies)
Form 23ACA :
For filing Profit & Loss Account (applicable to all Companies other than select class of Companies)
Form 23AC-XBRL :
For filing Balance Sheet in XBRL format (applicable to select class of Companies)
Form 23ACA-XBRL :
For filing Profit & Loss Account (applicable to select class of Companies)
Form 20B :
For filing Annual Return by Companies having share capital
Form 66 :
For filing Compliance Certificate by Companies having paid up capital of Rs. 10 lakh - Rs. 2 crore
Form 21 A :
For filing Annual Return by Companies not having share capital.
There are similar names of certain Annual eForms i.e. 23AC/23ACA and 23AC-XBRL/23ACA-XBRL. Which forms should I file?
Vide MCA General Circular No: 16/2012 dated 06.07.2012, a select class of companies.
i) all companies listed with any Stock Exchange(s) in India and their Indian subsidiaries or
ii) all companies having paid up capital of Rupees five crore and above or,
iii) all companies having turnover of Rupees one hundred crore and above or
iv) all companies who were required to file their financial statements for FY 2010-11, using XBRL.
and whose accounting year commences on or after 01.04.2011 are mandated to file their financial statements in XBRL using the taxonomy based upon new Schedule VI of the Companies Act, 1956. However, Banking, Power, NBFC and Insurance Companies are exempted from XBRL filing till further orders.
Such select class of companies are required to file their Balance Sheet and Profit & Loss Account in eForm 23AC-XBRL and 23ACA-XBRL respectively. For more details, you may refer to the FAQs provided in relation to XBRL forms at the below link:
What are the different ways by which I can file the Annual Return eForms?
The Companies can do the eFiling in two different ways:
a)The Company representative can upload the eForms on MCA portal through the ‘Annual Filing Corner’ link (after registering oneself as a registered user of the portal) at the convenience of his office/ home. This is the most convenient way of eFiling.
b)The Company representative can also contact any of the Certified Filing Centers (CFC) for filing the Annual Filing eForms by paying the applicable fees to the CFC’s. The details about the CFC’s are available at the Certified Filing Centre tab on the homepage of MCA portal.
How do I fill up the Annual eForms ?
Go to the Annual Filing Corner following the link provided at the home page of the MCA Portal and down load the applicable eForms following the link “Download eForms”
Please note that only the latest version of eForm available on the MCA portal should be used for efiling.
||Enter the CIN and click the Pre Fill Button. Your computer should be connected to the Internet. Some of the fields viz. Company Name, Registered Address will be automatically filled by the system (in case of Form 20B, the address is required to be filled manually). In case there is any discrepancy in the data please contact the RoC, for doing the necessary correction.
||Fill up the rest of the fields in the eForm and attach the applicable attachments. Make sure that the total size of the eForm including all the attachments does not exceed 2.5 MB. If the file size of Form 23AC exceeds 2.5MB, please use Additional Attachment Sheet. Please follow the step-by-step process, for uplading the Additional Attachment Sheet.
||Click on the Check Form button. If you have not filled all the required data, the system will alert you about the same. Please do the necessary corrections in case of any errors.
||Click the signature box in the e-form and affix the digital signature certificate by using the 'Sign and Save As' option. Please use the Digital Certificate(s) of the authorised signatories only.
||Click on the Pre-scrutiny button. Make sure that your computer is connected to the Internet. System shall alert you if there are any errors, Please do the necessary corrections after clicking the ‘Modify’ button and repeat Step (4) to (6). Once Pre-scrutiny is successful, the system will lock the Form. In case the size of the eForm including the attachment is more than 2.5 MB, the pre-scrutiny will not be successful.
What is Pre-Scrutiny ?
Once you have filled up the eForm and done “Check Form”, you are required to click the “Pre-Scrutiny” button on the eForm. Please ensure that when you click this button, your computer is connected to the internet. In case the MCA system finds some inconsistency in data, it will throw an error and advise the user to do the necessary rectifications. In case you have filled up the eForm correctly, the system will “lock” the eForm. If you need to modify any data after the successful pre-scrutiny, click on the “Modify” button. This will “Unlock” the eForm and remove the Digital signature (if already made) after which you can carry out the required modifications. Once the modifications are over you are required to do the Pre-Scrutiny again.
Can I rectify date of AGM after prescrutiny of an Annual filing eForm? Will I need to prescrutinise the Form again?
Whenever you make a rectification in the eForm, you are always required to do prescrutiny again. The process of rectifying the AGM date after having done the pre-scrutiny of any annual filing eForm before, is explained below
Form 20B already Prescrutinised & Form 23AC or 23AC-XBRL being Prescrutinised
Following dates are entered in the pre scrutinised Form 20B
- Financial Year- 31.03.2012
- Actual date of AGM- 31.10.2012
- Due date of AGM- 30.09.2012
If you prescrutinise Form 23AC or 23AC-XBRL with the following dates:
- Financial Year- 31.03.2012
- Actual date of AGM- 30.11.2012
- Due date of AGM- 30.09.2012
Please note that Actual date of AGM entered in Form 23AC or 23AC-XBRL(31.11.2012) is different from date entered in already pre scrutinised Form 20B (31.10.2012). At the time of “Check Form” the system displays the message "Please ensure that the AGM date/ AGM due date/ AGM extension date entered in the annual filing Forms (i.e. 23AC,or 23AC-XBRL, 66) are same for the respective financial year”. In case of discrepancy, the pre scrutiny of the Annual Filing Forms, being pre scrutised later shall be impacted and you shall be required to pre scrutinise those Forms again. If you proceed and pre scrutinize Form 23AC or Form 23AC-XBRL, the system shall reject the pre scrutiny of Form 20B, as it contained AGM date which is different from Form being pre scrutinised.
You are required to prescrutinise Form 20B again with the correct date (As mentioned in Form 23AC) for the same financial year.
Can we do revised filing of already filed Annual filing eForm?
Yes, revised filing of all Annual filing eForms except Form 23AC/ACA and Form 23AC-XBRL/ 23ACA-XBRL can be done in respect of the Forms already filed but the fees for subsequent revised filing shall be charged, assuming it as a new filing.
What is the Director Identification Number (DIN)?
Director Identification Number (DIN) is a unique identification number for an existing director or a person intending to become the Director of a Company. DIN is a pre-requisite for filing of certain Company related documents. If you want to know more about DIN please click here
What is Digital Signature Certificate (DSC) ? How can I get it?
The Information Technology Act, 2000 provides for use of Digital Signatures on the documents submitted in electronic Form in order to ensure the security and authenticity of the documents filed electronically.
Certification Agencies are appointed by the office of the Controller of Certification Agencies (CCA) under the provisions of IT Act, 2000. As such, all filings done by the Companies under MCA21 e-Governance programme are required to be filed with the use of Digital Signatures by the person authorised to sign the documents.
There are seven Certification Agencies authorised by the CCA to issue the Digital Signature Certificates (DSCs). The details of these Certification Agencies are available on the MCA portal.
The Ministry of Corporate Affairs has stipulated a Class-II or above category certificate for e-filings under MCA21. A person who already has the specified DSC for any other application can use the same for filings under MCA21 and is not required to obtain a fresh DSC.
The DSCs are typically issued with one year validity and two year validity. It includes the cost of medium (a UBS token which is a onetime cost), the cost of issuance of DSC and the renewal cost after the period of validity. The Company representatives and Professionals required to obtain DSCs are free to procure the same from any approved Certification Agency. The issuance costs in respect of each Agency vary and are market driven.
I am getting the error message "Signature field is unsigned" while uploading annual filing Forms.
This error is displayed when the annual filing Form is not properly saved after being digitally signed and pre-scrutinised. Please save the eForm after applying your Digital Signature Certificate and pre-scrutinising it.