LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Extension of articleship

AMIT SWAIN (Student CA CPT ) (45 Points)

24 December 2015

Sir,

I have few doubts.Please suggest me on right way.

I have Completed my articleship on 28/09/2015. But till now i havent submit 108.

I have taken excess leave for 31 days so that i have also served extra till 24th Dec.2015.

Now Should i send only 108 or I have to send 107 form. Please sugggest..

Reply
Follow
Share

1 Replies

Mayur Kashinpure (Student) (341 Points)
Replied 26 December 2015

You have to send Form 108 anyway as it is regarding completion of articleship.
Further, since you have taken excess leave of 31 days and served it under the same employer, you were required to send Form 107 alongwith Form 108 within 60 days of the expiry of the normal term of articles.
In your case, since 60 days have elapsed, you need to submit Form 103 instead of 107 for the excess period that you have served.