Collection of Stamp Duty electronically via MCA portal enables centralized e-filing and removes physical submission where duty is paid. Amendment mandates electronic collection of stamp duty through the MCA portal for specified company documents, to be collected by the Central Government on behalf of States and Union territories that authorize e-Stamp generation, effective 13 September 2009. During a transition period previously purchased stamp papers may be used until a cut-off date when electronic payment becomes compulsory for authorized jurisdictions. Documents with stamp duty paid electronically need not be physically submitted; otherwise physical copies must accompany electronic filings. Low-value stamped documents may be scanned and filed, but originals must be retained for three years and produced for inspection.