Tax Consultant
1375 Points
Posted on 07 July 2026
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.