Insights · Corporate law
CCFS-2026: the 90% ROC late-fee waiver, and who should act before 15 July
MCA's Companies Compliance Facilitation Scheme, 2026 grants a 90% waiver of additional ROC fees for companies that regularise pending annual filings between 15 April and 15 July 2026.
The Ministry of Corporate Affairs has notified the Companies Compliance Facilitation Scheme, 2026 (General Circular No. 01/2026 dated 24 February 2026). It is a one-time window for defaulting companies to clear overdue filings at a fraction of the usual additional fee.
What the scheme offers
Companies that file pending annual returns and financial statements during the scheme window pay the normal filing fee plus only 10% of the accumulated additional fee — a 90% waiver of the additional fee otherwise payable under Section 403 read with Section 460 of the Companies Act, 2013. Defaults spanning several years, and under both the 2013 and the erstwhile 1956 Acts, can be regularised together.
The window
The scheme is available from 15 April 2026 to 15 July 2026. After it closes, the full additional fee — which accrues daily — applies again, and continued default exposes officers to further consequences under the Act.
Who should use it
Any company carrying overdue Forms AOC-4 or MGT-7, or related event-based forms, should assess its position now. The firm can confirm the outstanding filings for an entity from the MCA master data and complete them within the window.
References
This article is for general information and is not professional advice. Thresholds and rules change; your position should be confirmed for your facts before it is acted upon.