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Condonation of Delay – Expertvuw
Late Filings

Condonation of Delay and Regularising Late MCA Filings

Last updated: 2 October 2026

Some filings under the Companies Act cannot simply be made late with extra fees — they need the delay to be condoned first. Our team identifies what is pending, files what can be filed with additional fees, and prepares condonation applications where they are needed.

Overview

How late filings are regularised

Most MCA forms can be filed after the due date by paying an additional fee — for annual filings, ₹100 a day per form. Some filings, however, need the delay to be formally condoned:

  • Under section 460 of the Companies Act, 2013, the Central Government — through the Regional Director — can condone the delay in filing documents or making applications where the Act or rules do not allow late filing, or where the time allowed has passed.
  • The application is made through the prescribed form (Form CG-1), with the reasons for the delay and supporting documents.
  • Delays in registering charges beyond the extended period allowed under section 77 are condoned by the Central Government on application.

From time to time, the MCA also runs relief schemes that reduce additional fees for past defaults. The most recent, the Companies Compliance Facilitation Scheme, 2026, closed on 15 September 2026. We track new schemes as they are announced.

Based on the Companies Act, 2013 and the rules made under it. Last updated: 27 September 2026.

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What This Service Covers

What our condonation service covers

1

Review of all pending and late filings

2

Late filing with additional fees where allowed

3

Condonation applications under section 460

4

Condonation of delay in charge registration

5

A compliance calendar so defaults do not recur

Key facts at a glance

Section 460

Power to condone delays

Regional Director

Decides most condonation applications

₹100 a day

Additional fee per form for many late annual filings

Form CG-1

Used for condonation applications

Charges

Late charge registration may need condonation

CCFS-2026

Latest relief scheme, closed on 15 September 2026

Common Issues

Where regularisation commonly gets stuck

Most delays come from not knowing what is pending.

Pending list unclear

The company does not know which forms are pending for which years.

Wrong remedy

Filing late where condonation is needed, or the reverse.

Reasons not documented

Condonation applications without a clear explanation of the delay.

Related Services

Related services

Related remedies for past defaults.

MCA Adjudication

Penalty proceedings.

Compounding of Offences

Settling offences.

Annual Compliance

Staying on track.

Dormant Company

If the company is inactive.

Documents Required

Documents we need from you

Company Records

Application Documents

Our Process

How we regularise your filings

1

Review

Pending and late filings listed.

2

Route

Late filing or condonation decided for each item.

3

Late filings

Forms filed with additional fees.

4

Condonation

Applications filed with the Regional Director.

5

Approval

Orders received and forms filed.

6

Calendar

Ongoing compliance set up.

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After Regularisation

After regularisation

Keep the company compliant going forward.

Clean status

Company master data shows filings up to date.

Penalties

Adjudication may still apply for some defaults.

Directors

Directors avoid disqualification for non-filing.

Calendar

Due dates tracked every year.

Get in Touch

Share your query and our team will reply during business hours.






    FAQs

    Frequently Asked Questions

    What is condonation of delay under the Companies Act?

    A process under section 460 where the Central Government, through the Regional Director, excuses a delay in filing that cannot otherwise be made late.

    Yes, with additional fees. Condonation is needed only in specific cases.

    The Companies Compliance Facilitation Scheme, 2026 closed on 15 September 2026. We track any new scheme.

    Not always. Adjudication proceedings can still follow for some defaults.

    Yes, beyond the extended period, on application to the Central Government.

    About Expertvuw

    Who handles your case

    CS Chetna Shoor, Company Secretary and Director, Expertvuw

    CS Chetna Shoor

    ACS – Director, Expertvuw Management Pvt Ltd

    This work is handled by Expertvuw’s team, with filings made on the MCA portal. Certifications and audits required by law are issued by independent practising professionals engaged for your case.

    Expertvuw Management Pvt Ltd