Condonation of Delay: CG-1, Section 460 and the INC-28 Chain (2026)

When you need CG-1 instead of an additional-fee filing

• MGT-14 (board/special resolutions, section 117): normal window is 30 days of passing the resolution; additional-fee filing works up to 300 days. Beyond 300 days, MGT-14 will not accept the form without an INC-28 SRN referencing a section 460 condonation order.
• CHG-1 (charge creation or modification, section 77): a harder wall than MGT-14 — for charges created on or after 2 November 2018, registration is barred outright beyond 120 days, and no condonation route exists at all. Condonation under section 87 survives only for older-regime charge records and omissions — see the CHG-1 guide.
• CHG-4 (charge satisfaction): due within 30 days of full payment; the Registrar can allow it up to 300 days with additional fees, and beyond that the satisfaction routes through CHG-8 to the Regional Director under section 87 — not through CG-1.
• Any other application to the Central Government, or document required to be filed with the Registrar, that missed its statutory window falls generically under section 460(a) or (b) and goes through CG-1.
• LLPs are covered too — section 460’s condonation power was extended to LLPs by a January 2020 notification.

CG-1 vs CHG-8 vs NCLT — which forum handles your delay

CG-1 is the general-purpose section 460 petition, used for MGT-14 and most other hard-wall defaults. CHG-8 is the charge-specific petition under section 87, used for CHG-1 and CHG-4 defaults, and is filed as a petition in Form RD-2 to the same Regional Director. Both land on the RD’s desk, but they are different e-forms with different attachment sets — do not file CG-1 for a charge matter.

NCLT is a different track entirely. Routine condonation of a late filing is a Regional Director function, not an NCLT one. NCLT handles separate matters — restoration of a struck-off company under section 252, and certain disputed rectifications of the charge register under section 87 — and should not be confused with a straightforward CG-1 or CHG-8 petition.

Documents the petition needs

• Board resolution authorising the application and naming the director, CS or CFO who will sign, plus authorising a professional to appear via a Memorandum of Appearance if one will represent the company.
• The petition itself, stating facts, jurisdiction and the relief sought — with a specific, non-generic reason for the delay. RDs are reported to push back on vague language like “delay occurred inadvertently”; a named departed employee, a professional’s dated lapse, or a documented medical emergency carries more weight.
• An affidavit verifying the petition, sworn by a director or authorised officer.
• For charge matters: certified copies of the MOA/AOA, and the underlying form — CHG-1, CHG-4 or CHG-9 — already prepared with its additional-fee challan attached as proof the company is ready to complete filing once condoned.
• Form GNL-2 to the ROC, filed alongside the RD-2 petition, for charge-related condonations.

What it costs

The CG-1 fee scales with authorised share capital — the MCA V3 portal computes the exact figure at filing, so confirm it there rather than relying on a printed table. A clearly separate, unrelated ₹30,000 fee sometimes shows up in search results for “eform CODS” — that is the one-time Condonation of Delay Scheme, 2018 for companies restored after strike-off, not the routine CG-1 fee; do not confuse the two.

Section 460 condonation itself carries no fixed penalty slab. The RD sets a cost or penalty case by case, as a condition of the order, based on the delay and the facts — there is no published table to quote. That is a different track from section 454 adjudication, which does carry fixed statutory penalties for the underlying default: a section 117(2) default on MGT-14, for example, draws ₹10,000 plus ₹100 per day on the company (capped at ₹2 lakh) and on every officer in default (capped at ₹50,000). Adjudication orders reported in the press are frequently mislabelled as “the CG-1 penalty” — they are a separate proceeding that can run alongside condonation, not the RD’s condonation cost itself.

How to file CG-1 on MCA V3

• Pass the board resolution authorising the petition and, if needed, the Memorandum of Appearance for a representing professional.
• Draft the petition and get it verified by affidavit, with specific evidence for the reason stated for the delay.
• For charge matters, pre-file the underlying CHG-1/CHG-4/CHG-9 with its additional fee so the challan is ready to attach.
• File e-Form CG-1 (or CHG-8 for charge matters) on MCA V3: the CIN auto-populates company data, attach the petition, board resolution, affidavit and Memorandum of Appearance as PDFs, pre-scrutinise, and generate the SRN.
• Upload the DSC-signed PDF within 15 days of SRN generation and pay the fee shown on the portal.
• The RD scrutinises the petition, may call for a hearing, and passes a speaking order — condoning the delay, usually with a penalty/cost condition and a filing deadline, or rejecting it.
• Pay any penalty specified, then file the order in e-Form INC-28 with the ROC within the deadline the order itself states — read the order rather than assuming 30 days.

The order-to-refiling chain

Getting the RD’s order is not the end of it. INC-28 puts the order on the company’s public record with the ROC, and only after that SRN exists can the originally delayed form — MGT-14, CHG-1 or CHG-4 — be filed again, quoting the INC-28 SRN in the relevant field, along with any additional fee still due. Keep the full chain together: CG-1/CHG-8 SRN, the RD order, the INC-28 SRN, and the final form’s SRN. Secretarial audit reports and annual return disclosures check that this sequence is unbroken, and a missing link shows up as a flag.

File the underlying form before the INC-28 chain is complete, or miss the order’s own deadline for INC-28, and the default effectively restarts.