What Is CCFS-2026
The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) is a one-time window from the Ministry of Corporate Affairs that lets companies clear certain overdue ROC filings by paying only a fraction of the normal additional (late) fee. We covered the scheme’s original 31 August 2026 cut-off in an earlier post — that date has now been pushed back.
The New Deadline
Under General Circular No. 04/2026 dated 31 August 2026, the MCA extended the CCFS-2026 window by a further 15 days, to 15 September 2026. That is tomorrow, so companies that have been putting this off are nearly out of time.
What You Save by Using the Scheme
Instead of paying the full additional fee for late filings, eligible companies pay just 10% of the additional fee — a 90% reduction. All other conditions of the scheme remain unchanged from the original notification.
Which Filings Are Covered
The scheme covers a defined set of forms, including MGT-7 and MGT-7A (annual returns), the AOC-4 series (financial statements), ADT-1 (auditor appointment), and FC-3/FC-4 (for foreign companies), as well as certain older forms filed under the Companies Act, 1956.
Two More Concessional Routes
Beyond regular late filings, CCFS-2026 also offers reduced-fee routes for companies looking to exit or go dormant. Form MSC-1, the application for dormant status, is available at 50% of the normal filing fee. Form STK-2, the application for voluntary strike-off, is available at 25% of the normal filing fee. These can be useful for shell or inactive companies that would otherwise face escalating penalties for non-filing.
What Happens After 15 September
Once the window closes, companies with pending filings go back to paying the standard additional fee schedule under the Companies Act, which can add up quickly given the per-day penalty structure for many ROC forms. There has already been one extension from the original 31 August cut-off, so companies should not assume a further extension will follow.
What to Do Right Now
If your company has any pending MGT-7, MGT-7A, AOC-4-series, ADT-1, FC-3, FC-4, or older Companies Act 1956 filings outstanding, file them today under CCFS-2026 rather than waiting. If you are considering striking off or moving an entity to dormant status, this is also the cheapest window to do so under the current scheme.
This post is for general informational purposes and does not constitute tax advice. Please consult us directly for guidance specific to your situation.