Regarding roc annual filling

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

02 December 2014 Anyone please help me.i was uploaded a ROC annual forms as on 17/11/2014 and made a pay later option then i get a challan,in that challan the due date of payment will be 24/11/2014.Later i will not paid that amount because busy with tax audits.Experts please help me.

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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02 December 2014 In case you are not able to make payment in the bank before the expiry date of Challan or you want to make the payment via online mode, you will have to upload the eForm again and generate a new SRN. The earlier SRN will not be considered in such a case and will stand cancelled.

Querist : Anonymous

Querist : Anonymous (Querist)

02 December 2014 i will try sir but while doing prescrutiny i am geting a warning like FORM 23AC in respect of 31/03/2013 have already been filed vide SRN(s)Q46550190. please guide me what to do.

Querist : Anonymous

Querist : Anonymous (Querist)

02 December 2014 i will try sir but while doing prescrutiny i am geting a warning like FORM 23AC in respect of 31/03/2013 have already been filed vide SRN(s)Q46550190. please guide me what to do.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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20 July 2025 You're facing a common issue related to ROC (Registrar of Companies) Annual Filing, specifically due to non-payment of challan within due date using the “Pay Later” option, and now you're encountering a warning while trying to re-upload Form 23AC for FY 2012-13.

🔍 Problem Breakdown:
Original SRN expired because payment was not made by 24/11/2014.
You're trying to re-upload the same form, but ROC portal throws a warning:
“FORM 23AC in respect of 31/03/2013 has already been filed vide SRN _____”
✅ What This Means:
The MCA21 portal recognizes that the form was already uploaded (even if unpaid), and it prevents a duplicate upload for the same financial year.
Form 23AC and Form 23ACA can be filed only once per financial year.
Even though payment was not made, the SRN exists, and thus you cannot upload a new form unless the earlier SRN is cancelled by MCA, which usually doesn’t happen automatically.
🛠️ Solution:
✅ Option 1: Contact MCA Helpdesk

Call the MCA21 Helpdesk and email to appl.helpdesk@mca.gov.in.
Raise a ticket or request for deletion/cancellation of the expired SRN
Mention: The SRN was generated using “Pay Later”, but payment was not made and the challan expired. You now wish to re-upload the form.
✅ Option 2: Re-upload with Slight Modification (not ideal)

Sometimes, professionals try to:

Change the XBRL/XML or attachment slightly
Rename attachment files (e.g., “BalanceSheet_Rev.pdf”)
Retry uploading the form
⚠️ But this only works in rare cases and is not a recommended practice, especially if ROC has already registered the SRN in its database.

✅ Option 3: Physical Submission (as a last resort)

If the deadline is critical and technical errors persist, consult with the ROC office directly (in person or by email) to explain and seek guidance. They may advise how to override the SRN.

💡 Best Practice (For Future):
Avoid using "Pay Later" during peak filing season.
Prefer Net Banking or Immediate online payment to avoid expiry issues.
🚨 Note:
Since Form 23AC/ACA are no longer applicable under the Companies Act, 2013 (replaced by AOC-4, etc.), ensure that you’re not uploading old forms for current filings.

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