How to Apply for Condonation of Delay Under Section 460

Condonation of delay under Section 460 of the Companies Act, 2013 is the process through which the Central Government, acting through the jurisdictional Regional Director under delegated powers, excuses a company's or LLP's failure to make an application, or file a document, within a legally prescribed time limit. The company applies in Form CG-1, sets out the specific reasons for the delay, and the Central Government records its own reasons in writing before deciding whether to condone it. This route applies where a matter cannot simply be cured by paying an additional fee under Section 403, or where the requirement is itself an application to the Central Government rather than a routine Registrar filing. This guide covers who needs Form CG-1, the complete step-by-step process, government fees, and where individual condonation stands after the Companies Compliance Facilitation Scheme, 2026 window.

Scope of this guide: the sections below cover condonation of delay applications made to the Central Government under Section 460 of the Companies Act, 2013, filed in Form CG-1 and examined by the jurisdictional Regional Director, including eligibility, documentation, the filing process, government fees, and common mistakes. It does not cover compounding of offences under Section 441, which settles prosecution exposure through a separate application, or the additional fee mechanism under Section 403, which cures most routine late filings without a formal condonation order. Both are referenced for context and linked separately where relevant.

What Is Condonation of Delay Under Section 460?

Section 460 of the Companies Act, 2013, in force since 12 September 2013, gives the Central Government a general power to excuse two distinct kinds of delay. Clause (a) applies where an application that a provision of the Act requires to be made to the Central Government is not made within the specified time; the Central Government may, for reasons recorded in writing, condone that delay. Clause (b) applies separately, where a document that a provision of the Act requires to be filed with the Registrar is not filed within the specified time; here too, the Central Government may condone the delay for reasons recorded in writing.

The section corresponds to Section 637B of the Companies Act, 1956, and Form CG-1 itself was numbered Form 65 under the earlier Act, so the underlying power is not new; it has simply been retained and renumbered across two companies statutes. What has changed is the practical route: since the Central Government's powers under most provisions of the Act, including Section 460, stand delegated, a company today files Form CG-1 and the application is examined by the jurisdictional Regional Director rather than by an officer at the Ministry's headquarters. This distinction matters practically because it changes where the application physically goes and who reviews it: a company does not send its Form CG-1 filing to a central office in Delhi expecting a single national queue, but instead has its filing routed, through the MCA21 system, to whichever Regional Director's office holds jurisdiction over the state in which its registered office is located.

Who Exercises This Power: The Central Government and the Regional Director

Section 458 lets the Central Government delegate any of its powers or functions under the Act, other than the power to make rules, to a specified authority or officer. The base delegation of Section 460 and related powers to Regional Directors traces to Notification S.O. 3557(E) dated 31 December 2015, and the Ministry has continued to update the Regional Director list since. In 2026 alone, Notification S.O. 699(E) and Notification S.O. 701(E), both dated 10 February 2026, amended the earlier list, and the Ministry separately established 10 new Regional Directorates with defined jurisdictions through Notification S.O. 4852(E) dated 23 October 2025, later made operative from 16 February 2026. For a company applying under Section 460, this means the application in Form CG-1 is addressed to the Central Government but is, in practice, examined and decided by the Regional Director whose jurisdiction covers the company's registered office.

Section 460 vs Section 87: Not the Same as Charge Rectification

Companies researching condonation of delay sometimes assume Section 460 is the only route for every kind of MCA delay, including charge-related filings. Charge registration and the rectification of the register of charges carry their own dedicated provision, Section 87, effective from 1 April 2014, under which the Central Government, on being satisfied that the omission to give intimation of payment or satisfaction of a charge, or an omission or misstatement of particulars in a charge filing, was accidental or otherwise reasonable to excuse, may direct rectification through Form CHG-8. This is a separate, dedicated remedy from the general Section 460 power, built specifically around charge particulars rather than applications or filings in general. Where a specific charge-related filing genuinely needs Section 460 condonation instead, such as an application to the Central Government that falls outside what Section 87 itself addresses, the same Form CG-1 process described in this guide applies, but the two provisions address different situations and should not be treated as interchangeable.

Condonation of Delay vs Additional Fee vs Compounding of Offences

Three separate remedies exist for a company that has missed an MCA deadline, and reaching for the wrong one wastes both time and the professional effort spent preparing it. Section 403 lets most companies cure a late filing simply by paying an additional fee calculated per day of delay, without any separate application. Section 460 condonation is required where the additional fee route is not available, or not sufficient to regularise the position, typically because the matter is itself an application to the Central Government rather than a routine Registrar filing, or because the delay needs a formal, reasoned order rather than a fee payment alone. Section 441 compounding of offences is a different remedy again: it addresses the criminal or quasi-criminal liability that can follow certain defaults, and is not a substitute for either an additional fee payment or a Section 460 condonation order.

The additional fee schedule under Section 403 runs without an upper limit, which is part of why companies with a document pending a long time prefer to explore condonation, rather than paying an escalating additional fee indefinitely. The three remedies are not alternatives to choose between freely; each applies to a distinct factual situation, and using the wrong one, such as attempting an additional fee payment where the portal requires a condoned order first, typically surfaces as a rejected filing rather than a workable shortcut. Our ROC late filing penalty calculation guide covers how that additional fee is computed in detail for documents that do not need Section 460 condonation at all.

CCFS-2026 and Why Individual Condonation Still Matters

The Ministry of Corporate Affairs introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) through General Circular No. 01/2026 dated 24 February 2026, running from 15 April 2026, to give defaulting companies a one-time opportunity to regularise pending statutory filings at reduced additional fees. Under the scheme, companies filing specified forms during the window paid only 10 percent of the applicable additional fee, could apply for dormant status under Form MSC-1 at 50 percent of the normal fee, or could close through Form STK-2 at 25 percent of the normal fee. The scheme's coverage was always limited to a defined list of forms: Form MGT-7/MGT-7A, Form AOC-4 and its variants, Form ADT-1, and Form FC-3/FC-4 under the current Act, along with a small set of legacy Companies Act, 1956 forms.

The scheme was originally scheduled to close on 15 July 2026. The Ministry subsequently issued General Circular No. 03/2026 dated 8 July 2026, extending CCFS-2026's validity to 31 August 2026, citing capacity enhancement and restoration work at the MCA data centre following a fire incident on 5 June 2026. That extension changes the scheme's closing date, not its scope: the underlying list of covered forms has not expanded to include Form CG-1 applications or the broader universe of Central Government approvals and Registrar filings that Section 460 addresses. Companies that have already prepared filings for the scheme's covered forms gain additional working days to complete them at the reduced fee, while companies whose actual pending matter sits outside the scheme's named list gain nothing extra from the extension itself.

This is the practical reason individual condonation of delay keeps its relevance even while a scheme like CCFS-2026 is open. A company whose pending matter is an annual return or a financial statement on the scheme's covered list can use CCFS-2026 directly, without a Form CG-1 filing. A company whose pending matter falls outside that list, such as an application to the Central Government under a different provision, a document the scheme simply does not name, or a filing need that arises after CCFS-2026 finally lapses, still has only one route available: the standing Section 460 condonation process through Form CG-1. Our CCFS-2026 filing amnesty scheme guide covers the scheme's own eligibility and process in depth, and our comparison of ROC amnesty schemes sets CCFS-2026 alongside the earlier CODS 2018 and CFSS 2020 schemes.

Who Needs to Apply for Condonation of Delay?

Condonation of delay under Section 460 is relevant in a narrower set of situations than the additional fee mechanism, because it applies specifically where an application to the Central Government has missed its prescribed time, or where a document's filing window has closed in a way additional fee payment alone does not cure. In practice, this includes an application that a specific provision of the Act requires to be made to the Central Government within a stated period, a document required to be filed with the Registrar where the applicable time limit has lapsed without a fee-based cure being available, and any similar matter where the company needs a formal, reasoned order regularising the delay rather than simply paying a computed fee.

Section 460 also extends to limited liability partnerships. MCA Notification No. GSR. 59(E), dated 30 January 2020 and issued under Section 67(1) of the Limited Liability Partnership Act, 2008, directs that Section 460 of the Companies Act, 2013 applies to an LLP from the date of that notification. An LLP facing a comparable delay in an application to the Central Government, or in filing a document with the Registrar, follows the same Form CG-1 route described in this guide, filing against its LLPIN rather than a CIN and routing the authorising resolution through its designated partners. The edge case section further below covers the specific procedural adjustments this substitution requires in more detail.

A useful practical test before assuming Section 460 is the right route is to check whether the specific form in question has its own dedicated, named remedy elsewhere in the Act or rules, since other categories of MCA filings carry bespoke condonation or regularisation provisions distinct from the general Section 460 power. Charge-related omissions are the clearest example: Section 87, examined in more detail earlier in this guide, gives the Central Government a dedicated rectification power for charge particulars through Form CHG-8, so a delay of that specific kind does not need Form CG-1 at all. Where no such dedicated provision exists, and the additional fee mechanism under Section 403 does not apply or does not fully cure the position, Section 460 remains the applicable, general-purpose route for regularising the delay through a reasoned Central Government order.

Eligibility and Documents Required for Form CG-1

Any company or LLP that needs to regularise a delayed application to the Central Government, or a delayed document that should have been filed with the Registrar, is eligible to apply under Section 460, provided the application accurately explains the reasons for the delay. Section 460 does not restrict eligibility by company size, sector, or listing status, and it does not require the applicant to already be free of every other pending compliance item; a company can apply for condonation on one specific matter while separately working through unrelated filings on its own timeline. Form CG-1 itself does not prescribe a rigid documentary checklist beyond what the Central Government needs to examine the specific facts, but the attachments described below are treated as standard across filings and are what the jurisdictional Regional Director typically expects to see.

• Certified true copy of the Board resolution: approving the condonation of delay application and appointing an authorised representative to pursue it. This is the document that establishes the application is being made with the company's authority, not on an individual officer's own initiative, so the Regional Director can proceed on the basis that the company itself stands behind the reasons given.
• Written application: addressed to the Central Government, setting out the specific reasons for the delay, supported by dates and relevant facts, and the relief being sought. This is the core document the Regional Director actually examines, and its quality, specific dates, a clear sequence of events, and a plainly stated request, tends to matter more to the outcome than any other single attachment.
• Affidavit: affirming the facts stated in the application. Since the affidavit is a sworn statement, it should track the application's own factual narrative exactly, rather than summarising it loosely, so the two documents read as one consistent account rather than two separate versions of events.
• Memorandum of Appearance: for the person representing the company or LLP before the Regional Director, confirming that individual's standing to appear and respond to any query the Regional Director raises during examination.
• Letter of authorisation: in favour of that representative, issued separately from the Board resolution and typically signed by a director or other authorised officer, confirming the specific scope of what the representative is authorised to do on the company's behalf.
• Copy of the document or form: for which condonation of delay is sought, along with any related correspondence, acknowledgment, or portal error message that helps establish exactly what was delayed and why it could not be filed within the original window.

The company's CIN or LLPIN, PAN, and current registered office address, as recorded with the Registrar, are entered directly into Form CG-1 and can typically be auto-populated from the MCA database once the identification number is entered. The form is digitally signed by a director, manager, Chief Executive Officer, Chief Financial Officer, or another officer the Board has specifically authorised, using that person's registered Digital Signature Certificate, and the specific signatory named in the Board resolution should match the person who ultimately signs the form, since a mismatch between the two is one of the more avoidable reasons an application draws a clarification request.

Calculating and Documenting the Exact Delay Period

Before the application is drafted, it helps to fix the exact number of days between the original due date and the date the company intends to file, since the written application and the affidavit both need this figure stated precisely rather than approximated. Start from the specific date the Act or rule set as the deadline for the application or document in question, and count forward to the date the company is now in a position to file, noting any period during which the delay was outside the company's control, such as a documented technical issue with the portal, separately from any period attributable to internal process gaps. Setting this timeline out clearly, ideally as a short dated chronology attached to or summarised within the written application, gives the Regional Director a concrete factual basis to work from, rather than a general assertion that "there was a delay," which is one of the weaker types of application this guide's common mistakes section addresses further below.

Step-by-Step Process to Apply for Condonation of Delay

The process runs from an internal Board decision through to the eventual filing of the document that was originally delayed, with the Regional Director's order sitting at the centre of the sequence.

Step 1: Confirm Whether Condonation of Delay Is Actually Required

Before preparing a Form CG-1 filing, confirm that the pending matter genuinely needs Section 460 condonation rather than a simpler remedy. Check whether the document can still be filed by paying an additional fee under Section 403, whether it falls within a currently open scheme such as CCFS-2026, or whether it is instead an application to the Central Government that has no additional-fee equivalent. Filing Form CG-1 for a matter that additional fee alone would have resolved adds unnecessary time and cost to the process. Where the matter involves a charge-related omission specifically, also check whether Section 87's dedicated Form CHG-8 route is the more directly applicable remedy before defaulting to Section 460.

Step 2: Convene a Board Meeting and Pass the Authorising Resolution

Hold a Board meeting to approve the condonation of delay application, record the specific reasons for the delay in the minutes rather than a generic statement, and appoint an authorised representative to sign Form CG-1 and to represent the company before the Regional Director during the application's examination. Recording the reasons in the minutes at this stage, rather than only in the application drafted later, gives the company an internal record that lines up with what is eventually submitted to the Regional Director.

Step 3: Prepare the Application Setting Out Reasons for the Delay

Draft the written application explaining, with specific dates and supporting facts, why the application or document was not made or filed within the prescribed time. An application that names the specific cause, such as a documented change in signatories, a system or portal issue that is independently verifiable, or another concrete circumstance, gives the Regional Director a clearer basis to record reasons for condoning the delay. Where the delay spans a longer period, break the chronology into the distinct phases that contributed to it, rather than describing the entire period as a single, undifferentiated gap, since a Regional Director examining the application is assessing whether the explanation given is specific and credible for the full length of the delay claimed.

Step 4: Prepare the Affidavit, Memorandum of Appearance, and Letter of Authorisation

Prepare the affidavit affirming the facts stated in the application, the Memorandum of Appearance for the representative who will appear before the Regional Director, and the letter authorising that representative. These three documents, together with the Board resolution, form the standard supporting set that accompanies almost every Form CG-1 filing.

Step 5: File Form CG-1 With the Central Government

Submit Form CG-1 on the MCA portal against the company's CIN or the LLP's LLPIN, attach the Board resolution, application, affidavit, Memorandum of Appearance, letter of authorisation, and a copy of the document for which condonation is sought, and digitally sign the form using the authorised signatory's Digital Signature Certificate before submission.

Step 6: Pay the Prescribed Government Fee

Pay the fee applicable to the company's authorised share capital under Annexure A to the Companies (Registration Offices and Fees) Rules, 2014, through the portal's payment gateway. On successful payment, the portal generates a Service Request Number and a challan, which serve as the acknowledgment that the application has been filed.

Step 7: Respond to Regional Director Queries or Hearing Notices

Track the application against its Service Request Number and respond promptly to any request for clarification, additional documents, or a hearing that the jurisdictional Regional Director raises while examining the application. A delayed response at this stage can extend the overall timeline well beyond the Regional Director's own typical processing period.

Step 8: Receive the Condonation Order

Once the examination is complete, the Regional Director issues an order either condoning the delay, subject to any conditions specified in that order, or declining to condone it. Either way, the order records the reasons for the decision, since Section 460 requires reasons in writing regardless of the outcome.

Step 9: File the Order With the Registrar in Form INC-28

Where the delay is condoned, file the Regional Director's order with the jurisdictional Registrar of Companies in Form INC-28, along with the prescribed fee, so the order is placed on the company's or LLP's official record with the Registrar. Form INC-28 is used generically to file any order, whether from the Regional Director, the NCLT, or another authority, so double-check that the correct order type and reference details are selected within the form before it is submitted, rather than assuming a single default configuration applies.

Step 10: File the Originally Delayed Document Referencing the INC-28 SRN

File the document or form that triggered the original delay, referencing the Service Request Number generated for Form INC-28 in that filing, so the Registrar's system links the belated document to the condonation order that authorised its late acceptance. If the Regional Director's order attaches specific conditions to how or when this filing should be completed, action those conditions at this stage rather than filing the document exactly as it would have been filed had no delay occurred.

Step 11: Update Internal Compliance Records and the Statutory Register

Record the condonation order, the Form INC-28 filing, and the eventual filing of the originally delayed document in the company's or LLP's compliance tracker, so the resolved position, and the paper trail behind it, remains visible if the same matter is reviewed again in a later compliance audit or diligence exercise.

MCA Portal Walkthrough for Filing Form CG-1

The steps above describe the overall process from a compliance standpoint; the walkthrough below focuses specifically on the mechanics of the MCA portal itself, since a portal-level rejection at the check-form or pre-scrutiny stage is one of the more common reasons a filing takes longer than expected, even when the underlying documents are otherwise in order.

Government Fee Schedule and Processing Timeline

Form CG-1 carries a government fee scaled to the applicant's authorised share capital, set out in Annexure A to the Companies (Registration Offices and Fees) Rules, 2014, the same rules that govern the fee schedule used across most Registrar and Central Government filings under the Act.

Form INC-28, filed afterward to record the Regional Director's order with the Registrar, carries the standard Registrar filing fee based on nominal share capital: ₹200 for share capital below ₹1 lakh, rising in slabs to ₹600 for companies with share capital of ₹1 crore or more. Once condonation is granted, the fee payable for the originally delayed document itself, whether the normal fee, the additional fee, or a fee on terms the Regional Director's order specifies, depends on what that order states, since the order can attach conditions to how the delayed filing is eventually completed. Companies should budget for all three fee layers separately, the Form CG-1 government fee, the Form INC-28 filing fee, and whatever fee ultimately applies to the originally delayed document, rather than treating the Form CG-1 payment as covering the entire sequence.

How Long the Process Takes

The Form CG-1 application is processed at the Regional Director's office rather than through the portal's automated, same-day channel, so it does not clear instantly on submission. Based on typical processing experience, the Regional Director's examination and order generally take a few months from the date of filing, and the complete cycle, from the Board resolution through Form CG-1, the order, Form INC-28, and the eventual filing of the originally delayed document, commonly runs to around 3 to 6 months. Applications with clear, well-documented reasons for the delay, and complete attachments from the outset, tend to move through this timeline more predictably than applications that generate queries or hearing notices along the way.

A worked, illustrative example helps make this concrete. Suppose a private company identifies, in early January, that an application to the Central Government which should have been made the previous September was never filed. The table below sets out how the stages this guide describes typically follow on from each other in a case like this, purely to illustrate the sequence and rough spacing between stages rather than to state a guaranteed timeline for any specific company.

The total span in this illustration runs to a little over four months, toward the shorter end of the 3 to 6 month range typically observed, reflecting an application that was well-documented from the outset and did not draw an extended hearing process. A case involving a more complex fact pattern, or one that draws multiple rounds of clarification from the Regional Director's office, would reasonably extend beyond this illustrative timeline.

Common Mistakes When Applying for Condonation of Delay

Most delays in getting a condonation application approved trace back to how the application itself is prepared, rather than to the underlying facts of the case. Since Section 460 gives the Regional Director discretion, and requires reasons to be recorded either way, the quality of the written narrative and the completeness of the supporting documents tend to matter more here than in a routine, form-driven Registrar filing. The mistakes listed below are drawn from the recurring gaps that turn what should be a straightforward regularisation into a filing that generates repeated clarification requests.

What links most of these errors is treating Form CG-1 as a routine, form-filling exercise rather than a reasoned application to a deciding authority. Since Section 460 requires the Regional Director to record reasons in writing for the outcome, an application built around specific, verifiable facts, rather than a generic template, gives the process the clearest possible basis to proceed smoothly.

Edge Cases and Complex Scenarios

The step-by-step process described earlier in this guide covers the standard Form CG-1 filing. A handful of situations depart from that standard pattern in ways worth addressing separately, since applying the general process without adjustment can lead to an avoidable rejection or a longer-than-necessary cycle.

LLPs Applying for Condonation of Delay

An LLP follows the same Section 460 process as a company, since MCA Notification GSR. 59(E) dated 30 January 2020 extends the section to LLPs. The application is filed against the LLP's LLPIN rather than a CIN, and the authorising resolution is passed by the designated partners rather than a Board of Directors, but the underlying documents, government fee structure, and Regional Director process otherwise mirror the company route described in this guide. The affidavit and Memorandum of Appearance are drafted with reference to the LLP Agreement's authority provisions rather than the Companies Act's Board-meeting requirements, so the representative's authorisation should trace back to whichever designated partner or partners hold the power to bind the LLP on such matters. Our LLP compliance assistance page covers the broader annual and event-based filing obligations that sit alongside an occasional condonation need.

Delays That Additional Fee Under Section 403 Can Resolve Instead

Not every late filing needs Form CG-1. Where the document is a routine Registrar filing and the additional fee mechanism under Section 403 still applies, paying that fee directly with the form is faster and less involved than a condonation application. Section 460 becomes necessary only once that option is genuinely unavailable, whether because the matter is an application to the Central Government rather than a Registrar document, or because the specific form or filing window has closed in a way the additional fee schedule does not address. Checking the form's own filing instructions on the MCA portal, or the specific provision of the Act that governs it, before assuming a condonation application is required, saves the time and government fee that a Form CG-1 filing would otherwise add unnecessarily.

When a Condonation Application Is Rejected

Where the Regional Director declines to condone the delay, the order records the reasons for that decision. Depending on those reasons, a company may be able to refile with stronger supporting evidence addressing the specific gap the order identified, or may need to examine whether a different remedy, such as a fresh application addressing the underlying default separately, is more appropriate for that particular filing. A rejected application does not, on its own, close off every further option, but it does mean the original approach needs to be revisited.

Multiple Pending Filings Needing Condonation

Where a company has more than one delayed application or document, each is generally addressed through its own Form CG-1, since the reasons for delay, the specific provision involved, and the supporting facts can differ between matters even when multiple pending items are being regularised around the same time. Grouping unrelated delays into a single, generic application tends to weaken the specificity of the reasons given for each individual matter. Where the delays share a genuinely common cause, such as the same documented system outage affecting multiple filings due around the same date, that shared cause can be described consistently across the separate applications without diluting the specific facts each individual Form CG-1 needs to stand on its own.

Post-Filing Compliance and Cross-References

Filing the originally delayed document after Form INC-28 is not necessarily the end of a company's broader compliance position. Where the underlying delay arose from a period of general non-compliance, such as multiple pending annual filings, it is worth reviewing the company's full filing history rather than treating the condoned matter as an isolated issue. Our guide to responding to a ROC notice covers the related process where the Registrar has already issued a notice referencing non-compliance, and our event-based ROC compliance assistance covers the broader set of filings that carry their own individual deadlines through a company's life cycle. Companies coordinating a condonation application alongside their regular annual filing calendar may also find it useful to review ROC annual filing coordination assistance to keep both timelines tracked from a single compliance record.

Condonation of Delay Application Checklist

Use the checklist below as a final review before submission, and again once the Regional Director's order is received, to confirm nothing in the sequence has been missed.

• ☐ Confirmed the matter genuinely needs Section 460 condonation rather than an additional fee payment or an open scheme such as CCFS-2026
• ☐ Board resolution passed, recording the specific reasons for the delay and appointing an authorised representative
• ☐ Written application drafted with dates and supporting facts explaining the delay
• ☐ Affidavit, Memorandum of Appearance, and letter of authorisation prepared
• ☐ Copy of the document or form for which condonation is sought attached
• ☐ Form CG-1 filed on the MCA portal, digitally signed, with the applicable government fee paid
• ☐ Application tracked against its Service Request Number for any Regional Director query or hearing notice
• ☐ Condonation order received and reviewed for any conditions attached
• ☐ Order filed with the Registrar in Form INC-28
• ☐ Originally delayed document filed, referencing the Form INC-28 SRN
• ☐ Condonation order and filings recorded in the company's or LLP's compliance tracker

Related Resources

The guides and service pages below cover adjacent compliance matters that often come up alongside a condonation of delay application.

• Event-Based ROC Compliance Assistance: for the wider set of filings, each with its own trigger date, that can accumulate delays needing separate attention.
• ROC Annual Filing Coordination: for tracking annual return and financial statement deadlines alongside any pending condonation matter.
• LLP Compliance Assistance: relevant where the entity applying for condonation of delay is an LLP rather than a company.
• How to Respond to a ROC Notice: for the related process where the Registrar has already raised a non-compliance notice.
• CCFS-2026 Filing Amnesty Scheme Guide: covering eligibility, forms covered, and the process for the scheme discussed in this guide.
• ROC Amnesty Schemes Compared: setting CCFS-2026 alongside the earlier CODS 2018 and CFSS 2020 relief schemes.
• ROC Late Filing Penalty Calculation: for the Section 403 additional fee mechanics that apply where condonation is not required.
• Compliance Advisory Services: for a broader review of pending filings before deciding which remedy applies to each one.

Summary

Condonation of delay under Section 460 of the Companies Act, 2013 gives the Central Government, acting through the jurisdictional Regional Director, the power to excuse a delayed application or a delayed Registrar filing, for reasons recorded in writing. The route runs through Form CG-1, supported by a Board resolution, a reasoned application, an affidavit, a Memorandum of Appearance, and a letter of authorisation, followed by a government fee scaled to authorised share capital under Annexure A to the Companies (Registration Offices and Fees) Rules, 2014. Once the Regional Director's order is issued, filing it with the Registrar in Form INC-28, and then filing the originally delayed document itself, completes the process, typically across 3 to 6 months in total. Section 460 also applies to LLPs, and it remains the standing route for anything a time-bound scheme such as CCFS-2026, even in its extended form to 31 August 2026, does not cover. Getting the sequence right, from an accurately reasoned application through to the final document filing, is what separates a condonation application that clears smoothly from one that generates repeated queries along the way.