what are the consequences if i fail to submit form 102 and 103 within 30 days after submitting form 109
Ganeshbabu K
(Audit and Tax Advisory)
(48559 Points)
Replied 20 October 2013
There is no time limit to submit form 103 to icai after submit 109 to icai let me clear you the provsions is as follow
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1)Send form 109 for transfer with in 30 days from the date of transfer
2)there is no time prescribed with in which you need to re-register for articleship,however as and when you joined in another ca you need to send form 103 for registering as article under him to icai with in 30 days from the date from which you have started articleship with him
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however if there is unavoidable delay in sending forms with in 30days it can be condone by icai ,you need to send a condonation letter to icai and pay condonation fee
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please note you need to send form date when you registered for articleship under new ca and not from date of form 109
ALL THE BEST
CAclubindia
