CCFS-2026 Extended to 31 August 2026: A Second Window to Clear Pending ROC Filings
The Ministry of Corporate Affairs has given companies with overdue annual filings more breathing room. Vide General Circular No. 03/2026 dated 8 July 2026, the MCA has extended the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) from its original closing date of 15 July 2026 to 31 August 2026. If your company has pending MGT-7, MGT-7A, or AOC-4 filings, this is the window to act.
Why the extension happened
The circular attributes the extension to a fire incident at an MCA21 data centre on 5 June 2026, which disrupted filing infrastructure and slowed processing across the portal. Rather than let companies lose out on the scheme’s fee relief because of a system-side problem, MCA has pushed the deadline back by roughly six weeks.
What CCFS-2026 actually offers
The scheme applies to a defined set of forms notified under the Companies Act, 2013: MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC-4 (XBRL), ADT-1, FC-3, and FC-4. Companies with pending filings under these forms can now choose one of three routes:
- Clear the backlog at reduced cost – file the overdue forms by paying the normal statutory fee plus only 10% of the applicable additional (late) fee, effectively a 90% waiver on penalties.
- Go dormant – companies with no significant transactions can apply for Dormant Company status under Section 455 by filing Form MSC-1 at 50% of the normal fee.
- Exit cleanly – companies that want to wind down can apply for strike-off via Form STK-2 at 25% of the normal filing fee.
Who this matters for
This scheme is most relevant if any of the following applies to your company:
- Annual filings (financial statements or annual returns) are pending for one or more financial years.
- The company has effectively stopped operating but was never formally struck off or made dormant, leaving directors exposed to disqualification risk.
- You have been putting off filings because the late fee calculation looked prohibitive – under CCFS-2026 that fee is cut by 90% for the standard filing route.
What happens after 31 August 2026
MCA has been explicit that enforcement resumes once the window closes. Registrars of Companies are expected to move to adjudication and prosecution against companies that remain non-compliant after the scheme lapses, and directors of companies that stay delinquent risk disqualification under Section 164 of the Companies Act, 2013. Treat 31 August as a hard date – a further extension should not be assumed.
Practical checklist before you file
- Pull together financial statements and board/AGM records for every pending year, not just the most recent one.
- Reconcile the additional fee due under the 10% concessional rate before submission, since the portal calculation can lag behind the circular.
- If the company is genuinely inactive, weigh the dormant-status route against simply filing – dormancy still requires periodic compliance, while strike-off ends the obligation altogether.
- Keep proof of submission (SRN/challan) for each form filed under the scheme, since the concessional fee treatment is specific to filings made within the window.
Our recommendation
Do not wait for the last week of August. Portal load tends to spike as deadlines approach, and the same data-centre capacity issues that triggered this extension mean filings could still face delays closer to the new closing date. If your company has any pending ROC filings, or you are unsure whether dormancy or strike-off is the better fit, get in touch with us and we can review your filing history and map out the most cost-effective way to become compliant before the scheme closes.