Electronic filing and stamp duty: portal-paid duty removes requirement for physical submissions; scanned stamped documents accepted with retention obligations. The amendment provides that where stamp duty is paid electronically through the Ministry of Corporate Affairs portal, companies need not make physical submissions beyond electronic filing. For certain documents not covered by portal payment and subject to a minimal state stamp duty, companies may scan duly stamped documents and file them electronically instead of submitting originals physically, except for documents mandated to be filed physically for compounding offences under clause (a) of sub-section (4) of section 621A. Companies must retain original stamped documents for a minimum period and produce them for inspection by the Collector of Stamps or the Registrar when required.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic filing and stamp duty: portal-paid duty removes requirement for physical submissions; scanned stamped documents accepted with retention obligations.
The amendment provides that where stamp duty is paid electronically through the Ministry of Corporate Affairs portal, companies need not make physical submissions beyond electronic filing. For certain documents not covered by portal payment and subject to a minimal state stamp duty, companies may scan duly stamped documents and file them electronically instead of submitting originals physically, except for documents mandated to be filed physically for compounding offences under clause (a) of sub-section (4) of section 621A. Companies must retain original stamped documents for a minimum period and produce them for inspection by the Collector of Stamps or the Registrar when required.
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