The phrase ROC late fees waiver notification 2026 is being searched by many company owners because MCA has opened a special compliance relief window in 2026. The official name of this relief is the Companies Compliance Facilitation Scheme, 2026, also called CCFS-2026. In simple words, it is a limited-time opportunity for companies to file pending ROC forms with a major reduction in additional fees.

If your company has not filed AOC-4, MGT-7, MGT-7A, ADT-1 or other eligible ROC forms, this notification can help you reduce the financial pressure. For many small businesses, startups, inactive companies and MSMEs, pending ROC filing becomes stressful because the additional fee keeps increasing with time. This scheme gives such companies a practical way to come back into compliance.

What Is ROC Late Fees Waiver Notification 2026?

The ROC late fees waiver notification 2026 refers to MCA's one-time compliance relief under General Circular No. 01/2026 dated 24 February 2026. The scheme is available from 15 April 2026 to 15 July 2026. During this period, eligible companies can file pending annual documents by paying normal filing fees plus only 10% of the additional fees.

This matters because ROC additional fees can become very high when filings remain pending for months or years. Under normal rules, delayed filing of annual return and financial statements may attract additional fees of Rs. 100 per day. For companies with multiple years pending, the final amount may feel impossible to handle. CCFS-2026 reduces that pressure and encourages companies to clean up their MCA record.

Why This Notification Is a Big Opportunity

Many company owners delay compliance because they are worried about cost. They know ROC filing is pending, but when they see the accumulated late fee, they postpone it again. Unfortunately, waiting usually makes the problem bigger. The company record remains non-compliant, directors remain under stress, and the business may face problems in bank loan, tender, funding, due diligence or closure.

The ROC late fees waiver notification 2026 gives a short window to fix this. It is not only about saving money. It is about removing a long-pending compliance headache and making the company usable again.

File Your ROC Pending: Who Should Act Now?

If your company has pending ROC forms, this is the right time to review the MCA record. The scheme is especially useful for companies that want to continue business, raise funds, apply for loans, register as vendors, participate in tenders, or close old compliance gaps before they become bigger.

• Private limited companies with pending annual returns or financial statements.
• OPCs with delayed MGT-7A or AOC-4 filings.
• Startups that paused compliance due to low business activity.
• MSMEs that want to regularise old ROC defaults at reduced additional fee.
• Inactive companies that want dormant status instead of full active compliance.
• Companies that have stopped business and want strike-off.
• Directors who want to avoid last-minute MCA portal and documentation issues.

Forms Commonly Covered Under the 2026 ROC Relief

The exact applicability should be checked company-wise, but the scheme commonly helps with pending annual filing and related forms. A practical list is given below for easy understanding.

How Much Can a Company Save?

Let us understand this in a simple way. Suppose a company has delayed ROC filing and the additional fee has reached Rs. 1,00,000. Under normal rules, the company may need to pay the full additional fee plus normal filing fee. Under the ROC late fees waiver notification 2026, if the company is eligible, it may pay only 10% of the additional fee, which means Rs. 10,000 plus normal filing fee.

This kind of relief can make pending ROC filing affordable again. For companies with multiple years of delay, the saving may be significant. However, the exact fee should always be calculated on the MCA portal and checked form-wise.

Benefit for Inactive Companies

Some companies are not doing business but are still active on MCA records. These companies often keep accumulating compliance obligations even though there is no real business activity. For such cases, CCFS-2026 provides a route to apply for dormant status through MSC-1 by paying 50% of the normal filing fee, if eligible.

Dormant status is useful when the promoters want to keep the company for future use but do not want full active-company compliance pressure at the moment.

Benefit for Companies Planning Closure

If the company is no longer required, filing pending ROC forms may be only one part of the solution. Promoters should also consider whether the company should be closed properly. Under the 2026 scheme, eligible companies can file STK-2 for strike-off by paying 25% of the applicable filing fee.

This is helpful for companies that have no business, no future plan and no reason to remain registered. A proper closure avoids future compliance burden and gives promoters a cleaner exit.

Step-by-Step Process to File Pending ROC

1. Check the company's MCA master data and filing history.
2. List all pending ROC forms year-wise and form-wise.
3. Check whether the company is eligible for CCFS-2026 benefits.
4. Decide whether to regularise, apply for dormant status, or apply for strike-off.
5. Prepare financial statements, board report and audit report, where required.
6. Check DSC validity, DIN KYC and auditor appointment status.
7. Prepare correct attachments and professional certification, if applicable.
8. File the pending forms during the scheme period.
9. Pay the MCA fee and save challans and acknowledgements.
10. Review MCA records after filing to confirm the status is updated.

Documents You Should Keep Ready

Before starting the filing work, keep your documents ready. This saves time and helps avoid wrong filing or repeated professional follow-up.

• Company CIN and MCA login access.
• Financial statements for pending years.
• Board report and audit report, where applicable.
• Auditor appointment details and ADT-1 status.
• Valid DSC of authorised director.
• DIN KYC status of directors.
• Shareholding and director details for annual return.
• Professional certification, where required.
• UDIN for certified documents, where applicable.
• Previous challans and filing acknowledgements, if available.

Common Mistakes That Can Waste the Waiver Benefit

The scheme gives relief, but companies still need to file correctly. Wrong forms, missing attachments, expired DSC or incomplete audit documents can delay filing and may cause the company to miss the benefit window.

• Waiting until the last date to start the filing process.
• Calculating late fee without checking actual MCA form status.
• Ignoring pending ADT-1 before annual filing.
• Uploading incomplete financial statements or wrong attachments.
• Not checking DSC expiry in advance.
• Assuming every company is automatically eligible.
• Choosing strike-off without checking liabilities, bank account or pending matters.
• Not saving challans after payment.

What Happens If You Do Not File Pending ROC?

If a company ignores the scheme and continues to remain in default, it may face future ROC action. MCA has indicated that after the scheme period, Registrars of Companies may take necessary action against defaulting companies that do not use the opportunity.

For directors and promoters, the safer approach is to check the pending status now. Even if the company is inactive, there may be a better route: dormant status or strike-off. Ignoring the company rarely solves the problem.

FAQs on ROC Late Fees Waiver Notification 2026