ROC filing condonation fee waiver

Due to reasons beyond control, Annual filings at ROC could not be made since 2010. Is it possible to get a waiver of ROC filing condonation fee ?

 

Replies (2)
Quick Summary
If you've missed ROC annual filings since 2010, there's a critical opportunity to waive significant condonation fees. The Company Compliance Facilitation Scheme 2026 (CCFS 2026) allows companies to clear all pending ROC filings at just 10% of the normal late fees. This scheme, which covers overdue forms like MGT-7 and AOC-4, closes on July 15, 2026. Missing this deadline means facing full late fees and potential director disqualification for non-compliance over three consecutive years.

There are some waivers with respect to some types of forms.

If you are asking about ROC filing condonation, the timing on this is critical.

The MCA launched the Company Compliance Facilitation Scheme 2026 (CCFS 2026) earlier this year. Under this scheme, companies can clear ALL pending ROC filings at just 10% of the normal late filing fees. Overdue forms such as MGT-7, MGT-7A, AOC-4, and others are all eligible.

IMPORTANT: THE CCFS 2026 WINDOW CLOSES ON JULY 15, 2026. That is 12 days from now.

If you miss this window, the late fees go back to the full rate, which can easily run into lakhs for companies that have been non-compliant for multiple years. Under Section 164(2)(a), directors of a company that has missed 3 consecutive years of filings also face a 5-year disqualification.

How to use CCFS 2026:
1. Log into the MCA portal at mca.gov.in
2. File the overdue forms (MGT-7/7A for annual returns, AOC-4 for financial statements)
3. Pay only 10% of the computed late fees

For the full CCFS 2026 process, eligible forms, and fee calculation, this [CCFS 2026 ROC amnesty guide](https://taxgarden.in/blog/ccfs-2026-roc-amnesty-clear-pending-filings) has everything you need to act before July 15.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register