ROC filing condonation fee waiver

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.

CCFS-2026 closed on 31 August 2026, so pending annual forms now attract the normal additional fee of Rs 100 per day per form with no waiver; a company with no filings since 2010 should first check whether the ROC has struck it off under Sec 248, in which case restoration through NCLT under Sec 252 is needed before filing.

Two corrections and one practical point:

• CCFS-2026 was extended to 15 Sep 2026 (MCA GC 04/2026), not closed on 31 Aug. Either way it has now lapsed, and normal additional fee (Rs 100/day per form) applies with no waiver.

• With no filings since 2010, the company has almost certainly been struck off under Sec 248, and its directors have likely been disqualified under Sec 164(2) with DINs deactivated. Check the master data on the MCA portal first.

• If struck off: restoration petition before NCLT under Sec 252(3), allowed within 20 years of the strike-off notice. After restoration, all pending forms are filed with fee as directed by NCLT. The DIN disqualification ends once the company is restored and compliant.

• If still Active: file all pending forms oldest first. If the business is closed, then apply for strike-off in STK-2, which is often cheaper than keeping it alive.