If you have a company and there are pending ROC compliances, then the MCA Amnesty Scheme 2026 is an important opportunity you should not ignore. Many companies in India fail to file their annual returns and financial statements on time, which results in heavy penalties and legal complications.

To provide relief, the Ministry of Corporate Affairs has introduced this scheme to help defaulting companies regularize their filings at a lower cost.

Let us understand the MCA Amnesty Scheme 2026 in detail in a simple way.

What is MCA Amnesty Scheme 2026?

The MCA Amnesty Scheme 2026, also known as Companies Compliance Facilitation Scheme 2026, is a one-time relaxation given by MCA. Under this scheme, companies can file their pending ROC forms with reduced additional fees and avoid heavy penalties.

This scheme is specially designed for companies that have not filed AOC-4, MGT-7, and other statutory forms for past years.

Applicability of MCA Amnesty Scheme 2026

The scheme is applicable to defaulting companies which have pending filings under the Companies Act. It covers both private limited companies and other eligible companies.

However, the scheme is not available for:

• Companies already under strike off process

• Companies already applied for strike off

• Amalgamated companies

• Vanishing companies

Therefore, before applying, it is important to check eligibility.

Duration of MCA Amnesty Scheme 2026

The MCA Amnesty Scheme 2026 is valid from 15 April 2026 to 15 July 2026.

This is a limited-time opportunity. After the scheme ends, normal penalties and strict actions will apply again.

Key Benefits of MCA Amnesty Scheme 2026

The main benefit of this scheme is huge savings in additional fees and penalty relief.

Reduced Additional Fees

Normally, late filing fees are charged at Rs. 100 per day without limit. Under this scheme, companies have to pay only 10% of the additional fees.

This results in major savings for companies with long pending filings.

Immunity from Penalties

Companies filing under this scheme can get relief from penalties under:

• Section 92 (Annual Return)

• Section 137 (Financial Statements)

This helps companies avoid legal complications.

Opportunity to Close Company

Companies that are not operational can use this scheme to:

• Complete pending filings

• Apply for strike off at reduced fees

Forms Covered under MCA Amnesty Scheme

The scheme covers both current and old forms under the Companies Act.

Important forms include:

• AOC-4 (Financial Statements)

• MGT-7 / MGT-7A (Annual Return)

• ADT-1 (Auditor Appointment)

• AOC-4 XBRL

• Old forms like 23AC, 23ACA, 20B

These are the most common forms pending for companies.

Who Should Use This Scheme?

This scheme is very useful for:

• Companies with pending ROC filings

• Companies facing high late fees

• Directors with disqualification risk

• Companies planning to become dormant

• Companies planning for strike off

If your company has not filed returns for 2–3 years, this scheme can save a significant amount.

Practical Advice for Companies

If your company has pending filings, then the best approach is:

• Identify all pending AOC-4 and MGT-7 forms

• Calculate normal late fees and compare with scheme benefit

• File all forms within the scheme period

• Regularize company status

This will ensure your company becomes fully compliant.

The MCA Amnesty Scheme 2026 is a valuable opportunity for companies to clear past non-compliances with reduced financial burden. It allows businesses to start fresh without facing heavy penalties.

If your company has pending ROC filings in Gujarat and other jurisdictions, this is the right time to take action and regularize your compliance before the scheme ends.