Fees on e form filings: fee applicability for the statutory auditor information return deferred until early August, with implementation guidance. Imposition of fees on electronic forms under the MCA 21 system is required where no fee was previously prescribed for filings with the Registrar of Companies, Regional Directors, or MCA(HQ). Administrative responsibility rests on ROCs, RDs and MCA(HQ) to implement the new fee regime. The fee applicable to the statutory auditor information return has been deferred until the beginning of August 2012 to permit a short transition period for filers and officials to update processes.