As per Section 82(1) of Companies Act, 2013, Form CHG-1 has to be filed within 30 days of satisfaction of charge. The section further provides that the provisions of Section 77(1) shall, as far as may be, apply to an intimation given under this section.
Section 77(1) provides an additional period of 270 days for filing form CHG-1 for creation or modification of charge with applicable additional fee.
If you see the document CHG-4 help in the MCA portal, it says if the form is filed beyond 30 days application for condonation of delay has to be filed in Form CHG-8 with the concerned Regional Director and the form will be registered only after filing the order of condonation of delay with RoC. To make matters more complex, the Form CHG-8 is not available in the MCA portal.
Can anyone throw some light on this issue, please?
Regards,
CS K Jayarama
CAclubindia
