Under Section 77 Companies Act 2013, a charge created by a company on its property must be registered with the Registrar within:

1. Section 77 Companies Act 2013 requires every company to register, with the Registrar of Companies, particulars of every charge created by it within 30 days from the date of creation. 2. Companies (Amendment) Act, 2019 substituted new provisos: (i) Registrar may, on application, allow registration within 60 days from creation on payment of additional fee; (ii) on further application, may allow within next 60 days on payment of ad valorem fee. 3. The total maximum extension period: 30 + 60 + 60 = 120 days from creation for charges created from 02-Nov-2018 onwards. 4. Unregistered charge is VOID against liquidator and creditors of company (Section 77(3)). 5. Hence option B is correct. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 77; Companies (Registration of Charges) Rules 2014 (post-2019 amendment)_