Company filings must be submitted electronically; physical copies only in specified stamped or exceptional cases, with retention and ID rules. Companies must file required applications, statements and documents in computer readable electronic form via the Central Government portal or notified websites. Physical copies are additionally required when documents must be on Non Judicial Stamp Paper unless exempted; scanned proof of physical delivery must be attached. Electronic payment of stamp duty via the portal eliminates the need for physical submission. Low duty stamped documents ( one hundred rupees) may be scanned and filed electronically except where physical filing is required for compounding, adjudication, or applications to central authorities. Original retention rules and signer identification requirements apply, and the Registrar will not accept event recordings from defaulting companies until specified filings are updated, subject to listed exceptions.