A company created a charge on 1st April 2024 but failed to register within 30 days. Under Section 77, it may apply for registration with the ROC within an additional period of (with additional fees):

1. Section 77 — initial registration within 30 days; extendable by another 60 days on payment of additional fees on application to the Registrar. 2. Total window is therefore 30 + 60 = 90 days, then condonation by Central Government. 3. Hence (D). _Source: ICAI BoS CA Inter Paper 2 — Registration of Charges_