Engagement
Late ROC filings and condonation of delay
Last reviewed 07 November 2026
Bringing missed ROC filings up to date, in the right order.
In short
Most missed ROC forms can still be filed late with an additional fee, which for annual returns is ₹100 a day per form. Where a filing can no longer be made on the portal, the delay can be condoned under section 460 by application to the Central Government in Form CG-1. Defaults left open lead to penalties, director disqualification after three years of unfiled returns, and strike-off.
Overview
When a company has missed filings, the first job is to list exactly what is pending from its MCA record: annual returns and financial statements, auditor appointments, director changes, allotments, charges and resolutions. The order of filing matters, because some forms can only be filed once earlier ones are on record.
Most forms are then filed with the additional fee for the delay. Where the time to file has run out on the portal, the delay can be condoned by the Central Government under section 460 through Form CG-1, before the form is filed. A charge registered late beyond the allowed period needs the Central Government's order under section 87.
Leaving defaults open costs more. Directors of a company that has not filed its financial statements or annual returns for three continuous financial years are disqualified for five years (section 164(2)), and the Registrar can strike the company off. The practice also checks whether a penalty adjudication or a compounding application is needed before the backlog is filed.
Key Deliverables
- A list of every pending filing from the company's MCA record
- Catch-up filing in the right order, with additional fees
- Condonation of delay applications in Form CG-1 under section 460
- Section 87 applications for charges registered late
- Review of penalty and compounding exposure before filing
- Replies to ROC notices received during the catch-up
Documents & E-Forms
- AOC-4
- MGT-7
- ADT-1
- CG-1
- CHG-8
When to Engage
As soon as a filing has been missed, since additional fees on annual filings keep running each day until the form is filed.
Typical turnaround: Scoped in the engagement letter.
Frequently Asked
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