Delay filling of form 108

The procedure is normal, but condonation letter and late fee is applicable.

You have to submit the form 108. Since the delay is beyond 30 days and within 180 days as per the criteria in form 108, you will have to submit a condonation letter signed by your CA along with condonation fee as prescibed in form 108.

https://220.227.161.86/7511form%20108_std.pdf

You will have to validate the reason for the delayed filing.Read page 2 of form 108.

CERTIFICATE OF SERVICE
1. Articleship Completion Declaration
Old Article Reg No :
New Unique Regn. No:
I -----------------------------------hereby declare that I have completed the prescribed period of 3 years / 3 1/2 Years of practical training
(including excess leave, if any) on ------------------ as an Articled / Audit assistant. A certified true copy of the confirmation later dated ---------
-------issued by the Institute's office in this regards is enclosed
Date: ---------------------- -----------------------------
Place :---------------------- Signature of the Candidate

2. For candidates who are presently in service and due to complete the prescribed period of 3 years / 3 1/2 years of practical training
(including excess leave if any) on or before 31st October, 2014.
I -----------------------------------------------hereby certify that Shri/Ms----------------------------------------------is presently serving under me as an
articled assistant /audit assistant and his/her due date of completion (including excess leave if any) will be -----------------------------------------
-------on or before 31st October, 2014,as per deed of articles.
Old Article Regn.No.--------------------------
New Unique Regn.No.-------------------------- -------------------------------------- -------------------------------
Date:---------------------- Signature of the articled/audit assistant Signature of Principal/Member
Place:---------------------- ICAI Membership No---------------------

Above is the extract of Service cerificate generated after payment of exam fee.

Now your case falls under category one..but you donot have the service completion letter which is to be attached along with the form.

But I think you can make use of column 2 also, get it attested from you principal..but I am not sure about it..

I would advice you to call up the examination helpline number and tell them your situation. Tell them that there has been delay in filing form 108 so you dont have service completion letter.Whether you can make use of category 2 and get it attested from your principal.