FAQs on eStamp





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

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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.

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  • 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
2.Andhra Pradesh
3.Arunachal Pradesh
4.Assam
5.Bihar
6. Chandigarh
7.Chhattisgarh
8.Delhi*
9.Jharkhand
10.Gujarat
11.Haryana
12.Himachal Pradesh
13.Karnataka
14.Kerala
15.Lakshadweep
16.Madhya Pradesh
17.Maharashtra
18.Manipur
19.Meghalaya
20.Mizoram
21.Orissa
22.Punjab
23. Puducherry
24.Rajasthan
25.Tamil Nadu
26. Tripura
27.Uttar Pradesh
28.Uttarakhand
29.West Bengal
30. Dadra and Nagar Haveli
31. Daman and Diu
32. Goa
33. Jammu and Kashmir
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.
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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.

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

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

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

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

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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.

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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."

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