MCA Extends CCFS-2026: A Final Window to Clear Your Company's Compliance Backlog

The Ministry of Corporate Affairs (MCA) has extended the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) by more than six weeks, giving companies a significant additional opportunity to clear their pending statutory filings at substantially reduced costs. The extension was notified through General Circular No. 03/2026 dated 8th July 2026, addressed to the Director General of Corporate Affairs, all Registrars of Companies, all Regional Directors, and all stakeholders.

Why Was CCFS-2026 Extended?

The extension has been granted in view of the capacity enhancement and restoration activities being carried out at the MCA data centre following a fire incident on 5th June 2026. The fire disrupted the normal working of the Ministry and caused operational difficulties for companies and professionals trying to access the MCA-21 portal for filing. Accordingly, the Ministry has extended the validity of CCFS-2026 from the earlier deadline of 15th July 2026 to 31st August 2026, enabling eligible companies to avail the additional time for completing pending filings under the Scheme.

What Is CCFS-2026?

The Companies Compliance Facilitation Scheme, 2026 was originally introduced by the Ministry of Corporate Affairs vide General Circular No. 01/2026 dated 24th February 2026. It came into force on 15th April 2026 as a one-time relief initiative under the legal framework of the Companies Act, 2013, specifically under Section 403 of the Act and the Companies (Registration Offices and Fees) Rules, 2014.

The Scheme was designed to help companies regularise their overdue statutory filings with the Registrar of Companies (ROC) without bearing the full burden of accumulated additional fees. Since 1st July 2018, companies delayed in filing their annual compliances attract an additional fee of Rs. 100 per day per form with no upper limit — a penalty that has grown into lakhs of rupees for many defaulting companies.

CCFS-2026 is the fifth major compliance relief scheme introduced by MCA over the past decade and offers the most financially significant benefits compared to earlier initiatives.

Key Benefits Under CCFS-2026

Additional Fee Relief:

• Companies need to pay only 10% of the total additional fees payable under normal MCA rules
• This translates to a saving of up to 90% on accumulated additional fees
• Only the normal statutory filing fee and 10% of the additional fee are payable

Dormant Company Option:

• Inactive companies can opt for Dormant Status under Section 455 of the Companies Act, 2013 by filing Form MSC-1 at only 50% of the normal filing fee

Strike-Off Option:

• Eligible companies wishing to close can file for strike-off via Form STK-2 at only 25% of the normal filing fee

Immunity from Penalty Proceedings:

• Companies filing under the Scheme receive immunity from penalty proceedings under Sections 92 and 137 of the Companies Act, 2013 where the overdue form is filed before, or within 30 days of, any notice

Which Forms Can Be Filed Under CCFS-2026?

The following overdue e-forms are eligible for filing under the Scheme:

• AOC-4 (all variants) — Financial Statements (including CSR-2 which is now filed as part of AOC-4 on the V3 portal)
• MGT-7 / MGT-7A — Annual Returns
• ADT-1 — Appointment of Auditor
• MSC-1 — Application for Dormant Status
• STK-2 — Application for Strike-Off

Who Is NOT Eligible Under CCFS-2026?

The Scheme is not available to all companies. The following are specifically excluded:

• Companies against which a final notice for strike-off under Section 248 of the Companies Act, 2013 has already been issued by the Registrar
• Companies that have already applied for strike-off before the Scheme
• Companies that had already applied for dormant status under Section 455 before the Scheme commenced
• Companies dissolved under a scheme of amalgamation

It is also important to note that non-conduct of the Annual General Meeting (AGM) under Section 96 of the Companies Act is not covered under CCFS-2026 and must be addressed through compounding separately.

Revised Timeline at a Glance

• Scheme launch: 15th April 2026 (General Circular No. 01/2026 dated 24th February 2026)
• Original closing date: 15th July 2026
• Extended closing date: 31st August 2026 (General Circular No. 03/2026 dated 8th July 2026)
• After 31st August 2026: Normal additional fee of Rs. 100 per day per form resumes with no upper cap, and the ROC may move against remaining defaulters

Why You Should Act Now — Not on August 31

The Ministry of Corporate Affairs has consistently advised stakeholders not to wait until the last date. MCA portal filings can get rejected. Corrections and resubmissions take time. Directors of companies with pending filings face the risk of disqualification under Section 164(2)(a) of the Companies Act, 2013 if the company has missed its financial statements or annual returns for three or more continuous financial years.

Regularising your pending filings under CCFS-2026 prevents a disqualification from triggering and is the most cost-effective way to restore compliance. Once a disqualification takes effect, relief generally requires NCLT restoration under Section 252 or a High Court writ — a far more expensive and time-consuming process.

For a company with even two to three years of pending AOC-4 and MGT-7 filings, the savings under CCFS-2026 can run into several lakhs of rupees compared to filing under normal additional fee rules after 31st August 2026.

For expert guidance, contact us today.