How the government's one-time ROC amnesty scheme cuts late fees by up to 90% — and who should use it before the window closes.

By Kanoons · 5 min read · Last verified 2026-02-25

Companies that fall behind on Annual Return (MGT-7/MGT-7A) or Financial Statement (AOC-4) filings normally face ₹100-per-day late fees with no upper cap — a bill that compounds quickly across multiple pending years. The Companies Compliance Facilitation Scheme 2026 (CCFS-2026), open from 15 April to 15 July 2026, is a one-time window that lets companies clear pending ROC filings by paying only a small fraction of the additional late fees that would otherwise apply, cutting compliance costs by up to roughly 90% for eligible filings.

The scheme covers three distinct situations: companies with pending ROC filings who want to become current again at sharply reduced cost; inactive companies that want to apply for Dormant Company status (preserving legal existence with minimal ongoing compliance) at reduced fees; and companies that are permanently closed and want to apply for strike-off at a fraction of the normal filing cost. Each path suits a different intent — staying active, pausing, or winding down — and the right choice depends on whether the business expects to resume operations.

Missing the 15 July 2026 deadline means reverting to full late fees, continued MCA penalty exposure (including potential director disqualification for prolonged non-filing), and a harder path back to compliant status. Companies with any pending ROC filings are better off getting a compliance check done well before the window closes rather than assuming a similar scheme will be offered again soon.