ICAI extend last date of waiving off Condonation Fees of Various Forms

ICAI extend last date of waiving off condonation fees on submission of online application Forms 103, 108, 112, 114 as per CA Regulations.

The Institute of Chartered Accountants of India (ICAI) has extended the last date for waiving off condonation fees for various forms related to Students and Articled Assistants. The new last date is September 30, 2023.

The condonation fees will be waived off for all forms that are submitted on or before September 30, 2023. After this date, the condonation fees will be applicable.

Condonation Fees of Various Forms: The Chartered Accountants of India (ICAI) further extended the last date for waiving-off condonation fees due to late filing of various application Forms related to students and articled assistants.

If you have not submitted some specified forms within time then you may request for condonation of delay. The Chartered Accountants of India (ICAI) has now prescribed the rules regarding Condonation of delay.  in submission of Forms related to various regulations of the Chartered Accountants Regulations, 1988.

CA Institute has relaxed its students and members regarding condonation of delay in submission of various forms. Following are forms which can be filed after prescribed time limit:

  • Registration of Firm i.e. Form No. 18
  • Registration of Articles i.e. Form No. 103
  • Registration of Supplementary Articles, Registration of Articles i.e. Form No. 107
  • Completion of Articles i.e. Form No. 108

Waiving off Condonation Fees of Various ICAI Forms

ICAI Announcement (28-February-2021): According to the latest notification of CA Institute, the last date is 31st March, 2021 for waiving-off condonation fees.

Amid the current situation arising out of Covid-19, it is observed that some of the Students, Articled Assistants, are still facing difficulties in online filing of prescribed applications Forms for various activities.

Further, delay in submission of online application Forms is attracting levy of Condonation Fee under the relevant Regulatory Provisions creating hardship for them.

Considering the difficulties being faced by such Students/Articled Assistants, it has been further decided to extend the last date of waiving off Condonation Fees from 28th February, 2021 to 31st March, 2021.

All transactions date falling between1st April, 2020 to 31st March, 2021 shall be considered. This period includes one-month prescribed time limit given in general.

Submit Documents for Delay in Form Filling

Documents to be submitted in case of delay in submission of following Forms:

DescriptionPeriod of DelayDocuments to be submitted
Submission of form 103 for Registration of articles (Regulation 46(2)/69(2), 46(3))Beyond 30 days and upto one year(i) Original deed of agreement executed in form 102   (ii) Work diary / attendance record (iii) Stipend proof (Pass Book/Bank Statement)
Submission of form 107 for Registration of supplementary articles (Regulation 50 / 71)Beyond 60 days and upto 6 months Beyond 6 months Condonation of delay cannot be condoned(i) original agreement executed in form 107 supplementary deed   (ii) work diary / attendance record (iii) stipend proof (Pass Book/Bank Statement)
Submission of form 108 for completion of articles (Regulation 61 / 75)Beyond 30 days and upto 3 years Beyond 3 yearsNo documents are required to be called for and verified   Anyone of the following (i) Work Diary (ii) Stipend Proof (Pass Book/Bank Statement) (iii) Attendance proof (iv) Details of work done
Submission of form 18 for Registration of Firm (regulation 190(4) (7)Beyond 6 monthsFor delay beyond 6 months the following documents are to be called for and verified. Condonation will be on case to case basis (i) Certified copy of original partnership Deed (ii) Self Declaration by all the partners in the approved format (iii) Income-tax return filed by the firm alongwith Profit and Loss A/c, Balance Sheet of the firm certified by an Chartered Accountant

Condonation of Delay in Non Submission of ICAI Form

Condonation of Delay in Non Submission of Various Form within Specified Time:

The delay in filling various forms can be condoned in the following manner.

  1. Registration of Articles / Audit Service as per CA Regulations No. 46 & 69;
  2. Supplementary articles in accordance with the CA Regulation 58;

The members are required to submit the following documents along with a request for condonation of delay stating therefor together with levy fee:

  • Attendance Record of the articled / audit clerk.
  • Original Deed of articles / audit executed on a Non Judicial Stamp Paper / Special Adhesive stamp affixed on the Deed.
  • Certified copy of work diary of the articled / audit clerk.
  • Stipend details with evidence in the form Bank Pass Book.

Permission to engage in other occupation / other course of studies Form 112 duly filled in and signed by the Principal, articled / audit clerk and the concerned authority along-with a request for codonation of delay stating reasons therefor together with levy fee. While submitting Form 112 in case of engagement in other occupation the documents mentioned in the respective chapter may also be submitted.

Completion of articles / Audit service: Members are required to submit Form 108 / 114 / 105 along with a request for condonation of delay stating reasons therefor together with levy fee.

Schedule of Levy Fee

DelayCorresponding fees to be paid
30 days beyond specified period₹500
31 – 180 days beyond specified period₹1,000
181-365 days beyond specified period₹2,000
After 365 days beyond the specified period₹10,000


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