Companies fresh start scheme applicability?

swakar (Accountant) (50 Points)

08 April 2020  
Hi sir, one of our client companies Annual returns- due for the year 19-20. AGM date is 31-12-2019. Form MGT 7 and aoc-4 are due for filing. My question is whether the scheme is applicable to this company compliance in filing annual returns? How to opt for the scheme if it applies? When I checked in MCA portal about appropriate late fee, it is showing.
Please provide possible solution?