Quick Answer: The Ministry of Corporate Affairs has extended the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) for a second time, from 31 August 2026 to 15 September 2026, via General Circular No. 04/2026 dated 31 August 2026. CCFS-2026 lets companies regularise pending Annual Return and Financial Statement filings at just 10% of the additional fee, go dormant under Section 455 at half the normal fee, or strike off at 25% of the filing fee. No separate scheme application is needed, companies simply file the relevant e-form on the MCA21 portal and pay the reduced fee before the window closes.
Last updated: 8 September 2026
MCA has now extended this scheme twice. Below is the complete history, who can use it, what it costs, and a clear step-by-step SOP for filing before the window shuts on 15 September 2026.
What Is the CCFS-2026 Extension Timeline?
| Circular | Date | Effect |
|---|---|---|
| General Circular No. 01/2026 | 24-Feb-2026 | Launched CCFS-2026; scheme originally open 15-Apr-2026 to 15-Jul-2026 |
| General Circular No. 03/2026 | 08-Jul-2026 | First extension, validity pushed to 31-Aug-2026 |
| General Circular No. 04/2026 | 31-Aug-2026 | Second extension, validity now runs to 15-Sep-2026 (current deadline); all other terms and conditions unchanged |
What Is CCFS-2026, in Brief?
- The problem it solves: Companies must file Annual Returns (Section 92) and Financial Statements (Section 137); Section 403 imposes an additional fee of ₹100 per day of delay, with no upper cap.
- What CCFS-2026 is: A one-time relief window letting defaulting companies clear pending statutory annual filings at a fraction of the normal late fee, update MCA records, or exit cleanly via dormant status or strike-off.
- Who it is designed for: All companies and foreign body corporates that have fallen behind on annual filings due to financial or operational constraints.
- Key difference from CFSS-2020: Unlike the earlier Companies Fresh Start Scheme, 2020 (CFSS-2020), CCFS-2026 requires no separate scheme-application form or immunity certificate, you simply file the pending e-form and pay the reduced fee directly on the MCA21 portal within the scheme window.
What Are the Three Ways to Use the Scheme?
| Option | What You File | Fee Payable | Outcome |
|---|---|---|---|
| 1. Regularise pending filings | Pending MGT-7/MGT-7A, AOC-4 (all variants), ADT-1, FC-3/FC-4, or legacy 1956-Act forms | Normal filing fee + only 10% of the additional (late) fee, a 90% waiver | Company stays active; MCA records brought fully up to date |
| 2. Apply for Dormant status | Form MSC-1 under Section 455 | 50% of the normal filing fee | Company retained on the register with minimal ongoing compliance |
| 3. Strike off the company | Form STK-2 | 25% of the filing fee | Company name removed from the Register of Companies |
Which Forms Are Covered Under the Scheme?
- Under the Companies Act, 2013: MGT-7 / MGT-7A (Annual Return), AOC-4 (all variants, including CFS, NBFC (Ind AS), and XBRL), ADT-1 (Auditor Appointment), FC-3 / FC-4 (Foreign Company filings).
- Under the Companies Act, 1956 (legacy filings): Form 20B, Form 21A, Form 23AC / 23ACA (including XBRL), Form 66, and Form 23B.
Who Cannot Use This Scheme?
- Companies that have already been issued a final strike-off notice under Section 248.
- Companies that have already applied for strike-off.
- Companies that had already applied for dormant status before the scheme began.
- Amalgamated or dissolved companies.
- Vanishing companies.
How Do You Apply Under CCFS-2026, Step by Step?
- Audit your filing status. List every pending Annual Return, Financial Statement, ADT-1, FC-3/FC-4, or legacy 1956-Act form due for your company, along with the financial years they relate to.
- Confirm eligibility. Verify your company has not received a final strike-off notice under Section 248, has not already applied for strike-off or dormant status, and is not amalgamated, dissolved, or a vanishing company.
- Choose your option from the table above. Decide between (a) regularising pending filings, (b) applying for dormant status via MSC-1, or (c) striking off via STK-2, based on whether the company intends to remain operational.
- Prepare supporting documents. For financial statements and annual returns, ensure board resolutions, audited financials, and auditor details are finalised and ready to upload before you start the e-form.
- File the e-form on MCA21. Log in to the MCA21 portal, select the relevant e-form (MGT-7/7A, AOC-4, ADT-1, MSC-1, or STK-2), and complete the form with the requisite attachments.
- Pay the reduced fee directly at the time of filing. No separate CCFS-2026 application form exists, the reduced fee (10% additional fee, 50% normal fee for MSC-1, or 25% for STK-2) is calculated and charged automatically through the standard MCA21 payment gateway when filing within the scheme window.
- Save your acknowledgment. Download and retain the SRN (Service Request Number) and payment receipt as documentary proof that the filing was made within the scheme period.
- Update your internal compliance register. Reflect the regularised status, dormant declaration, or strike-off application in your company's statutory registers and secretarial records.
- Do not wait for the last week. File before 15 September 2026, MCA has already extended this scheme twice, and there is no guarantee of a further extension.
What Happens If You Miss the 15 September 2026 Deadline?
- Adjudication risk: The Registrar of Companies (ROC) may initiate adjudication proceedings under Section 454, imposing monetary penalties on the company and officers in default.
- Section 92(5) penalty for Annual Return default: ₹10,000 plus ₹100 per day of continuing default, capped at ₹2,00,000 for the company and ₹50,000 for each officer.
- Section 137(3) penalty for Financial Statement default: ₹10,000 plus ₹100 per day (maximum ₹2,00,000) for the company, and ₹10,000 plus ₹100 per day (maximum ₹50,000 each) for the Managing Director, CFO, or other responsible director.
- Strike-off risk: The ROC may initiate suo motu strike-off proceedings under Section 248.
- Director disqualification risk: Directors may face disqualification under Section 164(2)(a) if the company fails to file financial statements or annual returns for three consecutive financial years.
What Should You Check Before You File?
- Eligibility confirmed: Confirm your entity is not on any of the excluded lists (final strike-off notice, prior strike-off/dormant application, amalgamated, dissolved, or vanishing).
- Pending forms mapped: All pending MGT-7/7A, AOC-4, ADT-1, and any legacy 1956-Act forms are identified against the correct financial years.
- Documents ready: Board resolutions, audited financial statements, and auditor consent are ready before you open the e-form.
- Portal access verified: MCA21 credentials, DSC (Digital Signature Certificate), and payment method are active and tested.
- Filing window respected: File well ahead of 15 September 2026 to allow for portal congestion or last-minute technical issues.
How Does LexComply's Global Compliance Tool Help?
- Multi-jurisdiction, centralised due-date tracking: A live calendar that reflects MCA scheme deadlines like CCFS-2026 automatically, alongside every other regulatory obligation across India and other jurisdictions where you operate.
- Real-time managing of regulatory updates: Our regulatory research team tracks MCA, ROC, and other authority circulars and pushes updates like this extension straight into your obligations register as soon as they are issued.
- Automated alerts and escalations: Reminders to the right compliance owner well before a scheme deadline, with escalation if a filing is at risk of being missed.
- Entity-wise mapping across group companies: Every group entity's filing status, regularised, dormant, or struck off, tracked against its specific MCA obligations.
- Audit-ready documentation: SRNs, payment receipts, and board resolutions stored centrally and ready for audit or inspection.
- Consolidated, group-wide reporting: Filing status across MCA, SEBI, environmental, and other regulators rolled into a single dashboard for management visibility.
Frequently Asked Questions
Is a separate application required to avail CCFS-2026?
No. Unlike CFSS-2020, there is no separate scheme-application form or immunity certificate. Companies simply file the relevant pending e-form on the MCA21 portal and pay the reduced fee during the scheme window.
What is the current deadline for CCFS-2026?
15 September 2026, as extended by General Circular No. 04/2026 dated 31 August 2026. This is the second extension, the scheme was originally due to close on 15 July 2026 and was first extended to 31 August 2026.
How much do I save on additional fees under the scheme?
If you choose to regularise pending filings, you pay only 10% of the additional (late) fee that would otherwise apply under Section 403, a 90% waiver, in addition to the normal filing fee.
Can a company that already applied for strike-off use this scheme?
No. Companies that have already applied for strike-off, already applied for dormant status before the scheme, received a final strike-off notice under Section 248, or are amalgamated, dissolved, or vanishing companies are excluded from CCFS-2026.
Relevant Notifications and References
- MCA General Circular No. 01/2026 dated 24 February 2026 (launch of CCFS-2026)
- MCA General Circular No. 03/2026 dated 08 July 2026 (first extension, to 31 August 2026)
- MCA Circulars, Official Listing (for General Circular No. 04/2026 dated 31 August 2026)
- MCA21 Portal (for filing e-forms under CCFS-2026)
Final Word
- CCFS-2026 has now been extended twice, 15 July to 31 August, and now to 15 September 2026, giving defaulting companies a genuine last window to clear ROC filings cheaply.
- No separate application is needed; the relief is built directly into the MCA21 filing and payment process.
- Companies that act now, rather than waiting for a possible third extension, lock in the fee waiver and avoid the Section 92, 137, 454, 248, and 164(2)(a) consequences of continued default.
To track MCA scheme deadlines against the entities that actually hold them, talk to the LexComply team.
Legal Disclaimer: This article is for general information and reflects the circulars referred to as at 8 September 2026. It does not constitute legal advice. Confirm the obligations and deadlines applicable to your company with a qualified adviser.