CCFS 2026 ROC Filing: Clear Pending Returns at 90% Discount (April 15–July 15)
CCFS 2026 ROC Filing:
Clear Pending MGT-7 & AOC-4 at 90% Discount Before July 15
The MCA late fee waiver 2026 scheme is live from April 15. Defaulting companies have exactly 91 days to file pending returns at a fraction of the accumulated penalty — before ROC crackdown begins.
Waiver on
Additional Fees
Scheme Window
Apr 15 – Jul 15
Penalty Per Day
Without Scheme
File / Dormant
/ Strike-Off
- 90% waiver on accumulated additional fees — companies pay only 10% of the ₹100/day penalty that has accrued since 1 July 2018. Verify at mca.gov.in.
- Scheme window is strictly April 15 – July 15, 2026 — MCA has signalled no extension. Late action means full penalty resumes from July 16.
- Three exit paths available: file pending MGT-7/AOC-4 (10% fees), apply for dormant status — MSC-1 (50% fees), or close the company via STK-2 (25% fees).
- Immunity from prosecution under Sections 92 and 137 of the Companies Act, 2013 — if filed before any adjudication notice, or within 30 days of one. File at MCA-21 portal.
- Post-scheme ROC enforcement: the circular explicitly states that Registrars will initiate strict action — including director disqualification — against companies that do not use this window.
The CCFS 2026 ROC filing window opened on April 15, 2026. For every company carrying overdue annual returns or financial statements with the Registrar of Companies, this is the single most cost-effective compliance opportunity since 2018. The MCA late fee waiver 2026 — formally titled the Companies Compliance Facilitation Scheme, 2026 — was introduced via General Circular No. 01/2026 dated 24 February 2026, exercising powers under Sections 460 and 403 of the Companies Act, 2013.
Since 1 July 2018, the Companies Act has levied ₹100 per day in additional fees for every delayed annual return and financial statement, with no upper cap. For a company that has missed filings over three or four years, that figure compounds rapidly into amounts that make voluntary compliance financially impossible. CCFS 2026 resets that equation — and the July 15 deadline is firm.
1 What Is CCFS 2026? Understanding the MCA Late Fee Waiver Scheme
CCFS stands for Companies Compliance Facilitation Scheme. The 2026 version is a one-time amnesty introduced by the Ministry of Corporate Affairs to reduce the backlog of non-compliant companies in the MCA-21 registry. It is not the first scheme of this nature — the MCA introduced similar windows in 2010 and 2020 — but the 2026 iteration carries sharper post-scheme enforcement language than its predecessors.
The scheme operates on a straightforward logic: companies that have been unable to file due to accumulated penalties can now regularise at 10% of the total late fees otherwise owed. The base statutory filing fee remains payable in full. Only the additional fee component — the ₹100/day penalty — receives the 90% discount. The MCA late fee waiver 2026 covers both the Companies Act, 2013 and legacy forms under the Companies Act, 1956.
2 CCFS 2026 ROC Filing: Which Forms Are Covered?
The CCFS 2026 ROC filing concession applies across a defined list of statutory forms. Annual returns and financial statements carry the highest default volume and receive the primary 90% fee reduction. The following forms are eligible under the scheme:
| Form | Purpose | Act | Fee Relief |
|---|---|---|---|
| MGT-7 / MGT-7A | Annual Return | Companies Act, 2013 | 10% of additional fees |
| AOC-4 / AOC-4 XBRL | Financial Statements | Companies Act, 2013 | 10% of additional fees |
| ADT-1 | Auditor Appointment | Companies Act, 2013 | 10% of additional fees |
| FC-3 / FC-4 | Foreign Company Filings | Companies Act, 2013 | 10% of additional fees |
| 20B, 21A, 23AC, 23ACA | Annual Return / Balance Sheet | Companies Act, 1956 | 10% of additional fees |
| MSC-1 | Application for Dormant Status | Companies Act, 2013 | 50% of normal fee |
| STK-2 | Voluntary Strike-Off | Companies Act, 2013 | 25% of normal fee |
3 The Fee Savings: How Much Does CCFS 2026 Actually Save?
The financial case for using CCFS 2026 is straightforward. Under normal provisions, a company with a single form overdue by three years (approximately 1,095 days) would owe ₹1,09,500 in additional fees — on that one form alone. Under the MCA late fee waiver 2026, that liability reduces to ₹10,950. A company with multiple overdue forms over four or more years can routinely see savings in excess of ₹5–10 lakh.
The example below illustrates fee savings relative to the standard ₹100/day accumulation for a representative small company:
✅ Savings note: The base statutory filing fee (not the additional penalty) is payable in full under CCFS 2026. The 90% discount applies exclusively to the accumulated ₹100/day additional fee component. Verify your exact fee calculation at efiling.mca.gov.in before filing.
4 Who Qualifies for the CCFS 2026 ROC Filing Scheme?
All companies registered under the Companies Act, 2013 that have overdue annual returns or financial statements are eligible. This includes private limited companies, One Person Companies (OPCs), producer companies, and MSME-registered entities. Foreign companies with overdue FC-3 or FC-4 filings are also covered.
However, four categories are explicitly excluded from the CCFS 2026 ROC filing concession:
5 Immunity from Prosecution Under CCFS 2026
One of the most consequential features of the MCA late fee waiver 2026 is the prosecution immunity it provides under Sections 92 and 137 of the Companies Act, 2013. Section 92 governs annual returns; Section 137 governs financial statements. Both carry significant penalty and prosecution exposure for company directors and officers.
The immunity works as follows:
⚠️ Important: Immunity under CCFS 2026 covers only the filing-related defaults under Sections 92 and 137. It does not extend to other violations of the Companies Act, 2013 or any other statute. Directors facing disqualification under Section 164(2) should note that CCFS 2026 does not automatically reverse existing disqualification orders.
Is Your Company’s ROC Filing Status Clean?
Validraft’s compliance team identifies your pending MGT-7 / AOC-4 obligations, calculates your exact CCFS 2026 fee savings, and files before the July 15 deadline.
Get a Free Compliance Check → View ROC Services6 How to File Under CCFS 2026: Step-by-Step Process
The CCFS 2026 ROC filing process runs entirely through the MCA-21 V3 portal. Filing between April 15 and July 15, 2026 automatically triggers the reduced fee calculation. There is no separate CCFS application form — the scheme operates through the standard form filing mechanism with the discount applied at the payment stage.
🚨 Timing alert: MCA portal congestion routinely spikes in the final two weeks of such schemes. Do not wait until July. Companies pursuing the strike-off route (STK-2) should file immediately after April 15 — the process takes 2–4 months to complete and final gazette notification must occur before the scheme closes.
7 What Happens After July 15, 2026? Post-Scheme ROC Action
The MCA General Circular No. 01/2026 contains explicit post-scheme enforcement language. Once CCFS 2026 closes, Registrars of Companies are directed to initiate action against all companies that remain in default and did not avail the scheme. This is not a routine circular note — it signals a coordinated enforcement push.
The consequences for companies that miss the CCFS 2026 ROC filing window and continue defaulting are material:
8 CCFS 2026 vs. Normal ROC Compliance: Should You File Now or Wait?
For any company currently in default, the answer is unambiguous — file during the CCFS 2026 window. The 90% reduction in accumulated penalties is not replicated under normal MCA filing provisions, and there is no legislative basis to expect another such scheme to follow immediately. The ₹100/day additional fee resumes in full from July 16, 2026, continuing to compound without limit.
The table below compares the financial and legal position for a company that acts during CCFS 2026 versus one that misses the window and files in October 2026:
| Factor | File Under CCFS 2026 (Before Jul 15) | File After CCFS 2026 (Oct 2026) |
|---|---|---|
| Additional Fees | 10% of accumulated total | 100% of accumulated total + 92 more days |
| Prosecution Immunity | Available under Sections 92 & 137 | Not available — full exposure resumes |
| Strike-Off Fee | 25% of normal STK-2 fee | 100% of normal STK-2 fee |
| Dormancy Fee | 50% of normal MSC-1 fee | 100% of normal MSC-1 fee |
| ROC Enforcement Risk | Eliminated on filing | Active — Registrar action expected |
| Director Disqualification Risk | Cleared on regularisation | Elevated — continued default after notice period |
File Your Pending ROC Returns Before July 15
Validraft handles CCFS 2026 ROC filing end-to-end — from compliance audit to MCA-21 submission and SRN tracking. Flat-fee, deadline-guaranteed.
Start Your CCFS 2026 Filing → Company Closure Services9 Frequently Asked Questions — CCFS 2026 ROC Filing
10 Conclusion: Act on CCFS 2026 ROC Filing Before the Window Closes
CCFS 2026 ROC filing is not a procedural option to be considered later — it is an active, time-bound relief that expires at midnight on July 15, 2026. Every day of delay narrows the preparation window and increases the risk of MCA portal congestion in the final days. The MCA late fee waiver 2026 eliminates 90% of what can be — for companies with several years of overdue returns — a financially crippling accumulated penalty.
The three pathways available under CCFS 2026 — regularise, go dormant, or close — cover every operational scenario a defaulting company might face. Private limited companies, OPCs, MSMEs, and producer companies that have struggled with compliance costs since 2018 now have a structured, affordable route out. Choosing not to act is, in practice, a decision to face full penalties and active ROC enforcement from July 16.
Validraft’s compliance team is equipped to conduct a complete MCA-21 filing audit, calculate your exact savings under the CCFS 2026 scheme, prepare all pending financial statements and annual returns, and file well ahead of the deadline. If your company has outstanding CCFS 2026 ROC filing obligations, the time to act on the MCA late fee waiver 2026 is now.