If you’ve been searching for How to file pending ROC Return or struggling with delayed MCA annual filing, the newly introduced compliance window by the government can save you a massive amount in penalties.
The Companies Compliance Facilitation Scheme 2026 (CCFS-2026) is a one-time opportunity for companies to clear their pending ROC filings at just 10% of the normal additional fees.
Under normal rules, late filing of ROC returns leads to ₹100 per day penalties without any cap, which can easily reach lakhs. But under CCFS 2026, you can regularize years of non-compliance at a fraction of the cost.
This guide is specifically focused on:
- Pending ROC filings
- AOC-4 and MGT-7 compliance
- Practical steps to use CCFS 2026
Table of Contents
What is CCFS 2026 and Why It Matters for Pending ROC Filings
The Ministry of Corporate Affairs introduced CCFS-2026 via General Circular No. 01/2026 dated 24 February 2026.
As clearly outlined in your uploaded document, the scheme provides:
- A one-time condonation window for delayed ROC filings
- Filing of annual returns and financial statements at reduced cost
- Opportunity to clean up backlog of MCA filings
According to the scheme note (Page 2 of your uploaded PDF), companies can:
- File pending annual returns by paying only 10% of additional fees
- Apply for dormant status (50% fee)
- Apply for strike-off (25% fee)
Scheme Period
| Particular | Details |
| Start Date | 15 April 2026 |
| Last Date | 15 July 2026 |
This is a strict deadline. After this, the ROC will initiate regulatory action against defaulting companies.
Why CCFS 2026 is Critical for Pending ROC Filings
Most companies delay filings due to:
- Lack of awareness
- High late filing fees for AOC 4 and MGT 7
- Business inactivity
But here’s the reality:
ROC compliance is mandatory every year, even if your company is inactive.
Delays lead to:
- Heavy penalties
- Director disqualification
- Strike-off risk
CCFS 2026 directly solves this problem by making pending ROC filing affordable and feasible.
Forms Covered Under CCFS 2026 (Core ROC Filings)
The scheme mainly targets annual ROC compliance forms:
Primary Forms:
- AOC-4 (Financial Statements)
- MGT-7 / MGT-7A (Annual Return)
- ADT-1 (Auditor)
These are the most common pending ROC filings for companies.
How CCFS 2026 Reduces ROC Filing Burden
Normal Scenario:
- ₹100 per day penalty
- No maximum cap
- Huge financial burden
Under CCFS 2026:
- Pay only 10% of additional fees
Comparison Table: Normal vs CCFS 2026
| Scenario | Additional Fees | Impact |
| Normal Late Filing | ₹100/day unlimited | Very high cost |
| CCFS 2026 | 10% of penalty | Massive savings |
Immunity from Penalty & Prosecution
One of the biggest advantages:
As per circular (Page 4 of MCA document):
- No penalty if filed before notice
- Or within 30 days of notice
However:
- If adjudication already completed → penalty still payable
Who Cannot Use CCFS 2026
The scheme is not available for:
- Companies under final strike-off notice
- Companies already applied for strike-off
- Dormant companies
- Amalgamated companies
Common Mistakes While Filing Pending ROC Returns
- Ignoring old pending years
- Filing incorrect financials
- Not verifying DSC
- Missing deadlines of scheme
- Filing incomplete forms
Conclusion
If you’ve been delaying MCA annual filing or wondering how to file pending ROC Return, CCFS 2026 is your best opportunity to fix compliance issues at minimal cost.
This is not just a relief scheme—it’s a final warning window.
After 15 July 2026, the ROC is expected to take strict action against companies with pending ROC filings.
- Don’t delay further
- Clear all pending filings now
- Save lakhs in penalties