CCFS Scheme 2026: Last Date 15 September, Fees & Full Process

If your company has not filed its annual return or financial statements for one or more years, the Ministry of Corporate Affairs (MCA) has given you a limited window to fix it at roughly one-tenth of the usual penalty burden. That window is the Companies Compliance Facilitation Scheme, 2026 — CCFS-2026.

The scheme has already been extended twice. As things stand, the last date to file under CCFS-2026 is 15 September 2026. After that date, the concessional fee structure lapses and the Registrar of Companies (ROC) returns to normal enforcement — adjudication notices, penalties that run into lakhs, suo motu strike-off, and director disqualification under Section 164(2)(a).

This guide is written for promoters, directors, company secretaries and accountants handling private limited companies, OPCs, Section 8 companies, small companies and dormant/inactive entities that have pending ROC filings. It covers what CCFS-2026 is, who can use it, which forms are covered, exactly what you pay, the three options available to you, the extension circulars, common mistakes, and answers to the questions people actually search for.

What is the CCFS Scheme 2026?

The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) is a one-time compliance relief scheme introduced by the Ministry of Corporate Affairs through General Circular No. 01/2026 dated 24 February 2026.

In simple terms: it lets a company that has missed its statutory ROC filings clear the backlog by paying the normal filing fee plus only 10% of the additional (late) fee that would otherwise apply — instead of the full additional fee, which can multiply to 12 times the normal fee for long delays.

The scheme opened on 15 April 2026 and was originally scheduled to close on 15 July 2026.

CCFS-2026 is best understood as a facilitation window, not a waiver. It does not erase your obligation to file. It reduces the cost of catching up and, in defined circumstances, protects you from prospective penal action on the forms filed under it.

Where and when it applies

CCFS-2026 is relevant when:

• Annual filings (AOC-4, MGT-7/7A) are pending for one or more financial years
• A company was incorporated, never commenced meaningful business, and stopped filing
• Auditor appointment intimation (ADT-1) was never filed
• Legacy filings under the Companies Act, 1956 are still open on the MCA portal
• The promoters want to shut down or park a defunct company but cannot, because pending filings block STK-2

CCFS Scheme 2026 Last Date and Extension: The Current Position

This is the single most searched aspect of the scheme, so here is the timeline in one place.

Current CCFS Scheme 2026 last date: 15 September 2026.

MCA has clarified in the extension circular that all other terms and conditions of the scheme remain unchanged. The extensions moved the deadline only — they did not widen eligibility, add forms, or alter the fee structure.

Will there be a further CCFS 2026 extension?

There is no official indication of a third extension. Both earlier extensions were announced on or immediately before the expiring deadline, which means planning around a hoped-for extension is a poor strategy. Two practical reasons to file now rather than wait:

1. Form-level dependencies. AOC-4 requires signed and audited financial statements and a board resolution. MGT-7 requires an updated register of members and correct SRN references. If you begin on 14 September, you will not finish.
2. Portal load. MCA21 sees heavy traffic in the final 48 hours of any scheme. A failed upload on the last day is not a ground for relief.

Treat 15 September 2026 as final unless and until MCA issues a fresh circular.

Why is CCFS-2026 Important?

1. The additional fee burden is the real problem, not the normal fee

For a delay beyond 180 days, additional fees on most e-forms run at 12 times the normal filing fee. For annual filings under Sections 92 and 137, a per-day levy of ₹100 applies without a ceiling. A company with three years of pending AOC-4 and MGT-7 can easily be staring at a six-figure late-fee number. CCFS-2026 cuts the additional fee component to 10%.

2. It protects directors, not just the company

Under Section 164(2)(a), a director of a company that has failed to file financial statements or annual returns for three continuous financial years becomes disqualified for five years — and that disqualification follows the individual to every other company they are on the board of. Regularising filings under CCFS-2026 is the cleanest way to stop that clock.

3. It gives you an exit, not just a catch-up

Not every company should be revived. CCFS-2026 recognises this and offers concessional routes to dormancy (MSC-1) and strike-off (STK-2). For genuinely defunct companies, this is often the more sensible option.

4. It reduces adjudication risk

MCA's adjudication machinery under Section 454 has been notably active. Filing under the scheme, before an adjudicating officer's notice or within 30 days of it, provides immunity from prospective penal action on those filings.

Eligibility and Criteria for CCFS-2026

Requirement 1: You must be a company registered under the Companies Act

The scheme covers companies registered under the Companies Act, 2013 or the erstwhile Companies Act, 1956 — including private limited companies, public limited companies, One Person Companies, Section 8 companies and small companies. LLPs are not covered by CCFS-2026; LLP defaults are dealt with under separate LLP schemes.

Requirement 2: The default must relate to a covered form

The relief applies only to the specified list of e-forms (set out in the next section). A pending form outside that list — for example, a charge-related filing — does not get the 10% benefit under this scheme.

Requirement 3: You must not fall in an excluded category

CCFS-2026 does not apply to:

• Companies against which final notice for strike-off under Section 248 has already been issued by the ROC
• Companies that have themselves already applied for strike-off before the scheme
• Companies that had already applied for dormant status before the scheme commenced
• Companies amalgamated or dissolved under a scheme of arrangement
• Vanishing companies

Requirement 4: The filing must be completed within the scheme window

The benefit attaches to the date of filing, not the date of intention. Forms uploaded and fee paid on or before 15 September 2026 qualify. Forms filed on 16 September 2026 attract the full additional fee.

Forms Covered Under CCFS Scheme 2026

CCFS-2026 covers the following e-forms:

Under the Companies Act, 2013

How Does CCFS Scheme 2026 Work? Step-by-Step

Step 1: Extract your actual default list from MCA21

Do not rely on memory or on an internal register. Log in to the MCA21 V3 portal, open View Company/LLP Master Data and the Index of Charges / filing history, and list every financial year for which AOC-4, MGT-7/7A or ADT-1 is missing. Include 1956-era forms. A missed year discovered in October is a year filed at full additional fee.

Step 2: Decide which of the three options fits

CCFS-2026 gives you three mutually exclusive routes:

1. Regularise — file all pending forms and keep the company active
2. Go dormant — file MSC-1 and obtain dormant status under Section 455
3. Close — file STK-2 and apply for strike-off under Section 248(2)

Choose based on whether the company will trade again in the next two to three years. Dormancy preserves the entity and the name; strike-off ends it.

Step 3: Prepare the underlying documents

This is where most timelines break. For each pending year you need audited financial statements signed by the auditor and directors, a board report, notice and minutes of the AGM, and an updated register of members. If audits for earlier years were never completed, that work must happen first — the form is only the last five minutes of the job.

Step 4: File in the correct chronological sequence

File ADT-1 first where auditor appointment was never intimated, then AOC-4 year by year in chronological order, then MGT-7/7A for each corresponding year. MGT-7 asks for the SRN of the related AOC-4 filing, so filing out of order forces re-work. Where an AGM was not held, the extension of the due date must be reflected correctly in the form.

Step 5: Pay the concessional fee and preserve the record

Pay the normal filing fee plus 10% of the applicable additional fee. Download and store every challan, SRN and payment receipt. If an adjudication notice arrives later, the SRN and its date are your evidence that the filing was made within the scheme window.

Important: there is no separate application form for CCFS-2026. You do not apply to join the scheme. You simply file the covered forms during the scheme period and the reduced fee is applied on the portal.

Documents Required Under CCFS-2026

Requirement 1: Audited financial statements for each pending year

Balance sheet, profit and loss account, cash flow statement (where applicable), notes to accounts, and the auditor's report — signed for each financial year being filed. Even a company with nil operations must file audited nil accounts.

Requirement 2: Board report and AGM records

The Board's Report under Section 134 (with the applicable annexures), the notice of the AGM, and the minutes or the attendance record evidencing that the accounts were adopted.

Requirement 3: Auditor documents

The auditor's written consent and certificate of eligibility under Section 141, and the board resolution appointing the auditor — needed for ADT-1 where appointment was never intimated.

Requirement 4: Corporate records and digital signatures

Updated register of members, list of shareholders as at the financial year end, details of directors and their DINs, and active DSCs of the signing director and the certifying professional. An expired DSC or a deactivated DIN (KYC not done) will stop you at the last step — verify both before the deadline week.

For MSC-1, add a special resolution and a statement of affairs. For STK-2, add an indemnity bond (STK-3), affidavit (STK-4), and a statement of accounts certified by a Chartered Accountant not older than 30 days from the application date.

Benefits of the CCFS Scheme 2026

Benefit 1: A 90% reduction in additional fees

You pay only 10% of the additional fee. On a three-year annual filing backlog, this frequently converts a liability of well over a lakh into a five-figure number. For a dormant private company with nil operations, the difference is often the reason the clean-up happens at all.

Benefit 2: Immunity from prospective penal action

Where the pending Section 92 and Section 137 filings are completed under the scheme before an adjudicating officer issues a notice, or within 30 days of such a notice, immunity from prospective penal action is available on those filings. This is a meaningful protection, but note the boundary in the mistakes section below.

Benefit 3: Protection against director disqualification

Filing before the three-continuous-year threshold under Section 164(2)(a) is crossed keeps directors eligible. Because disqualification is personal and travels across every directorship the individual holds, this benefit often extends far beyond the defaulting company itself.

Benefit 4: A discounted, legitimate exit route

Strike-off at 25% of the normal STK-2 fee, and dormant status at 50% of the normal MSC-1 fee, make it economically sensible to formally close or park a company rather than abandon it. An abandoned company keeps generating defaults; a struck-off company does not.

Benefit 5: A clean record for banking, funding and tender eligibility

Banks, NBFCs, investors conducting due diligence, and government e-procurement portals all check MCA filing status. A company showing three years of "not filed" against AOC-4 loses credit lines and tender eligibility long before the ROC ever issues a notice. Regularisation restores that standing.

Frequently Asked Questions

What is the last date of the CCFS Scheme 2026?

The last date is 15 September 2026, as extended by MCA General Circular No. 04/2026 dated 31 August 2026.

Has the CCFS Scheme 2026 been extended?

Yes, twice. Circular 03/2026 (8 July 2026) extended it from 15 July to 31 August 2026, and Circular 04/2026 (31 August 2026) extended it to 15 September 2026.

Will CCFS-2026 be extended again beyond 15 September 2026?

No further extension has been announced. Companies should plan on 15 September 2026 being final and verify the position on the MCA website before relying on any further relief.

What is the full form of CCFS?

CCFS stands for the Companies Compliance Facilitation Scheme, 2026.

Is there a separate form to apply for CCFS-2026?

No. There is no separate application. You simply file the covered e-forms on MCA21 during the scheme period and the concessional fee is applied automatically.

Are all additional fees waived under CCFS-2026?

No. Only 90% is relieved — you pay 10% of the applicable additional fee, plus the normal filing fee in full.

Which forms are covered under CCFS-2026?

MGT-7, MGT-7A, AOC-4 and its variants (XBRL, CFS, NBFC), ADT-1, FC-3, FC-4, and legacy Companies Act, 1956 forms including 20B, 21A, 23AC, 23ACA, 66 and 23B.

Does CCFS-2026 apply to LLPs?

No. The scheme covers companies. LLP defaults are addressed through separate LLP-specific schemes and the standard LLP additional fee structure.

Can I use CCFS-2026 to close my company?

Yes. STK-2 can be filed at 25% of the normal fee under the scheme. Note that companies which had already applied for strike-off before the scheme are excluded.

What if an adjudication order has already been passed against my company? The penalty under an existing adjudication order is unaffected by the scheme. Relief in that situation lies in an appeal under Section 454(5), not in CCFS-2026.

Does CCFS-2026 remove director disqualification that has already occurred? No. It helps you avoid crossing the three-continuous-year threshold under Section 164(2)(a). It does not reverse a disqualification already triggered.

What happens if I miss the 15 September 2026 deadline?

Full additional fees become payable, and the company is exposed to adjudication under Section 454, suo motu strike-off under Section 248(1), and director disqualification.

Can a company under strike-off proceedings use the scheme?

No. Companies against which a final strike-off notice under Section 248 has been issued are excluded, as are companies that had already applied for strike-off or dormant status before the scheme.

Conclusion

CCFS-2026 is the cheapest legitimate route currently available to clear an ROC filing backlog. It cuts additional fees by 90%, offers conditional immunity from prospective penal action, and provides discounted routes to dormancy and strike-off for companies that should not stay active.

The most important point is the simplest one: the window closes on 15 September 2026, and the benefit attaches to the date the form is actually filed — not to the date you decided to file it. Two extensions do not guarantee a third.

Your next step: pull your company's filing history from MCA21 today, list every pending year, check that your DSC is valid and your DIN KYC is current, and decide between regularisation, dormancy and strike-off. If audits for earlier years are incomplete, start there — the audit, not the form, is what determines whether you make the deadline.