ROC Late Fees Waiver Scheme 2026
A practical guide to the MCA notification, eligible ROC filings, reduced additional fees, company closure routes and the extended 31 August 2026 deadline.
What does the waiver actually cover?
The ROC late fees waiver is not a zero-fee filing window. Under CCFS 2026, an eligible company pays the normal statutory filing fee plus only 10% of the applicable additional fee for covered delayed annual filings.
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What is the ROC late fees waiver notification 2026?
The search term “ROC penalty waiver scheme 2026” generally refers to the Companies Compliance Facilitation Scheme, 2026 (CCFS 2026), introduced by the Ministry of Corporate Affairs for eligible companies with pending filings.
The scheme was introduced through General Circular No. 01/2026 dated 24 February 2026. MCA later extended the window through General Circular No. 03/2026 dated 8 July 2026. For the official timeline and revised date, see CompanyJi’s explanation of the CCFS Scheme 2026 extension to 31 August.
During the scheme period, an eligible company can regularise specified annual filings by paying the normal filing fee and only 10% of the additional fee that would otherwise apply. This is why business owners often describe CCFS as an ROC late fee waiver, although the relief does not remove every fee.
The earlier deadline was 15 July 2026. Companies should still begin well before the final date because audit documents, DSC renewal, portal payment and resubmission can delay completion.
“Late fee relief” and “penalty immunity” are not interchangeable in every situation. Confirm the company, form, default period and any existing notice before relying on the scheme.
When the ROC filing late fee waiver may help
The scheme is most relevant where a registered company has delayed annual forms and wants to continue, become dormant or close through the appropriate statutory route.
A private company, OPC, startup or MSME with pending annual returns or financial statements should review its complete MCA history rather than checking only one form. CompanyJi’s complete guide to the Companies Compliance Facilitation Scheme 2026 gives broader context on the scheme, eligibility and available routes.
Companies continuing business
Regularising the record can support bank finance, tenders, vendor onboarding, investment diligence and future corporate actions.
Inactive companies
Promoters should decide whether dormant status or lawful strike-off is more suitable than continuing full annual compliance.
Companies that should act now
- Private limited companies with pending financial statements or annual returns.
- OPCs with delayed AOC-4 or MGT-7A filings.
- Startups and MSMEs that paused compliance during low activity.
- Inactive companies considering dormant status.
- Companies with no future business plan that may qualify for strike-off.
- Promoters who want to resolve the record before enforcement risk increases.
A company’s eligibility can be affected by its current status, strike-off action, dormant status, amalgamation, pending adjudication or other scheme conditions. Review the live MCA record before preparing forms.
Forms commonly covered under CCFS 2026
The exact applicability must be checked company by company, but the following annual and related forms are commonly reviewed under the ROC late fees waiver scheme.
| Form | Purpose | Practical check |
|---|---|---|
| AOC-4 | Filing financial statements | Match the signed statements, audit report and AGM information. |
| AOC-4 CFS | Consolidated financial statements | Confirm whether consolidated reporting applies. |
| AOC-4 XBRL | XBRL financial statements | Check current XBRL applicability and taxonomy. |
| MGT-7 | Annual return | Reconcile shareholding, directors and company particulars. |
| MGT-7A | Annual return for eligible OPCs and small companies | Verify small-company or OPC eligibility for the year. |
| ADT-1 | Auditor appointment | Resolve auditor tenure and appointment data before annual filing. |
| FC-3 / FC-4 | Foreign-company filings | Confirm the foreign company’s reporting and attachment requirements. |
Some legacy Companies Act, 1956 annual forms may also be included where relevant. The MCA portal position, instruction kit and circular conditions should be checked before treating any form as eligible.
How much can the ROC late fee waiver save?
For an eligible filing, the normal statutory fee remains payable, while the additional fee component is reduced to 10% of the amount otherwise due.
Suppose the portal-calculated additional fee for an eligible delayed form is INR 1,00,000. The CCFS concession may reduce that additional-fee component to INR 10,000, while the normal filing fee is paid separately. For more examples and planning points, read how the CCFS benefits can reduce ROC late fees and help regularise a company.
The MCA portal calculation and scheme eligibility control the actual amount. Do not assume that every pending form, year or company receives identical relief.
Dormant status and ROC scheme closure routes
An inactive company should decide its future before spending money on backlog filings: continue business, preserve the entity in dormant status, or pursue lawful closure.
Dormant status through MSC-1
An eligible company may apply for dormant status at 50% of the normal filing fee during the scheme window. This may suit promoters who want to retain the company for future use.
Strike-off through STK-2
An eligible company may apply for voluntary strike-off at 25% of the applicable filing fee, subject to liabilities, approvals and all closure conditions.
The phrase “ROC scheme closure” should not be read as automatic cancellation of a company. Strike-off requires the correct application, supporting records and eligibility. Dormant status also carries continuing obligations, so the choice should reflect the promoters’ actual business plan.
How to file pending ROC forms under CCFS 2026
Treat the filing as a year-wise compliance project. The forms depend on one another, and an overlooked appointment, signature or attachment can hold up the complete backlog.
Check MCA records
Review master data, filing history and every pending year.
Confirm eligibility
Test the company and each form against the scheme conditions.
Choose the route
Decide whether to regularise, become dormant or apply for strike-off.
Prepare documents
Complete financials, audit documents, reports and attachments.
Validate DSC and DIN
Check signatures, DIN KYC and auditor appointment status.
File and verify
Submit forms, retain SRNs and confirm the processed MCA record.
Documents to keep ready
- Company CIN, MCA access and year-wise filing history.
- Signed financial statements for each pending year.
- Board report and audit report, where applicable.
- Auditor appointment details and ADT-1 status.
- Valid DSC and current DIN KYC status.
- Shareholding, director and registered-office information.
- Professional certification and UDIN, where required.
- Prior challans, SRNs and resubmission communications.
Mistakes that can waste the waiver window
A reduced fee does not relax the accuracy, attachment, certification or signature requirements of the underlying form.
Do not wait for the final week to discover an expired DSC, missing financial year, auditor mismatch or portal issue. CompanyJi’s page covering new CCFS Scheme 2026 updates can help you track the latest filing developments while your documents are being prepared.
- Starting document preparation only near the deadline.
- Checking AOC-4 or MGT-7 but overlooking ADT-1 and legacy filings.
- Calculating fees without reviewing the live MCA form status.
- Using incomplete statements, inconsistent attachments or old master data.
- Ignoring DSC expiry, DIN KYC or professional-certification requirements.
- Assuming that every company and every form is automatically eligible.
- Choosing strike-off without checking liabilities and closure conditions.
Normal fee consequences and enforcement exposure may resume for unresolved defaults. A company should preserve its filing evidence and check that every submitted form has been processed correctly.
FAQs on the MCA late fees waiver notification 2026
Is there an ROC late fees waiver scheme in 2026?
Yes. CCFS 2026 provides reduced additional fees for eligible pending company filings during the notified period. It is a conditional relief scheme, not a blanket waiver for every ROC fee.
What is the last date for the ROC filing late fee waiver?
The extended deadline is 31 August 2026 under General Circular No. 03/2026 dated 8 July 2026. Begin earlier to leave time for documents, signatures, payment and resubmission.
Is this a complete ROC late fees waiver?
No. An eligible company pays the normal filing fee plus 10% of the applicable additional fee for covered annual filings.
Which forms should a company check first?
Start with AOC-4 and its applicable variants, MGT-7 or MGT-7A, ADT-1 and any legacy annual forms appearing in the company’s MCA history.
Can multiple pending years be filed under the scheme?
Multiple pending annual filings may be regularised subject to company-level and form-level eligibility, document availability and the MCA portal process.
Can an inactive company use the ROC scheme for closure?
An eligible inactive company may consider dormant status through MSC-1 or voluntary strike-off through STK-2. Neither route is automatic, and the relevant conditions must be satisfied.
Does filing under CCFS automatically remove an existing director disqualification?
No. Regularising pending filings does not automatically reverse a disqualification that has already taken effect. The facts and available legal route require separate review.
Should a company wait until the deadline?
No. Audit work, UDIN, DSC renewal, attachments, payment and portal resubmission can take time. Prepare and file as early as reasonably possible.
Circulars referenced in this guide
This page refers to the Companies Compliance Facilitation Scheme, 2026 under General Circular No. 01/2026 dated 24 February 2026 and the extension under General Circular No. 03/2026 dated 8 July 2026. Verify the live MCA portal, current circulars, company status, form eligibility and exact fee calculation before filing.
Regularise pending ROC forms before the deadline
Share the company CIN, pending financial years, available accounts, audit position and intended route. CompanyJi can review eligibility and map the filing dependencies.
Company status, pending forms, year-wise records, audit dependencies, DSC and DIN checks, indicative fee position and the appropriate regularisation, dormant or closure route.
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