CCFS‑2026: Clear Years of ROC Defaults at 10% of the Penalty
The MCA has given companies a final window to file overdue AOC‑4 and MGT‑7 forms and pay only 10% of the additional fee. Live from 15 April to 15 September 2026. After 15 September, the Registrar resumes action with no further concession.
CCFS‑2026 deadline extended from 31 August to 15 September 2026
On 31 August 2026, the Ministry of Corporate Affairs extended the Companies Compliance Facilitation Scheme, 2026 further — from 31 August to 15 September 2026 — following representations received from various stakeholders (General Circular No. 04/2026). All other terms and conditions remain unchanged. This is the second extension; the scheme was originally valid to 15 July, then to 31 August via Circular 03/2026.
One window. Clear everything. Move on.
Introduced by General Circular No. 01/2026 and extended twice — first by Circular No. 03/2026 and again by Circular No. 04/2026. It lets companies with overdue MCA annual filings settle their entire backlog — potentially spanning a decade — by paying just 10% of the additional fee that would otherwise apply.
What it covers
Overdue AOC‑4 (balance sheet) and MGT‑7 / MGT‑7A (annual return) forms for any financial year from FY 2014‑15 onward. Available to all companies — private, public, Section 8, OPC. LLPs are not covered.
The window
Live from 15 April to 15 September 2026 — extended first to 31 Aug (Circular 03/2026), then again to 15 Sep (Circular 04/2026). After it closes, the Registrar resumes action against remaining defaulters with no further concession.
The saving
Normal additional fees run at ₹100 per day per form with no upper limit — a 10-year backlog can easily reach ₹3–5 lakh per form. Under CCFS‑2026, you pay only 10% of that, saving up to 90%. Normal government filing fees still apply.
Beyond the scheme
What CCFS‑2026 does not cover
The scheme settles overdue annual filings and funds a low‑cost closure. It does nothing for event‑based changes — appointing a director, moving your registered office, transferring shares. Those are filed and priced individually, all year round, through our voluntary strike‑off and ROC filing services.
Full per‑filing price list on our company secretarial services page.
CCFS‑2026 Savings Calculator
Select the years your company hasn’t filed. We compute the normal additional fee and your CCFS saving instantly.
Window shuts 15 September 2026Select at least one financial year above to see your CCFS saving.
Indicative estimate under CCFS-2026 (MCA Circulars 01, 03 & 04/2026). Normal filing fees per MCA schedule. Additional fee ₹100/day per form from due date to today. Actual amounts may vary; confirm with a CA before filing.
CCFS‑2026: Who It’s For — and Who Should Walk Away
Most pages list the eligible forms and stop there. The more important question — especially if you’re thinking of closing a company — is whether the scheme will actually work for you, or just cost you money. Here’s the honest version.
Forms eligible for the 90% relief
- AOC‑4 — financial statements (including AOC‑4 XBRL and AOC‑4 CFS)
- MGT‑7 / MGT‑7A — annual return (MGT‑7A for OPC and small companies)
- A range of other overdue annual e‑forms can also be regularised within the window — confirm the exact list for your company before filing
CCFS‑2026 is for you if…
- Your company has one or more years of pending annual filings
- The company is active, or you want to apply for dormant status
- You intend to voluntarily close a non‑operational company at a reduced fee
- No final strike‑off notice has been issued against the company
It’s not for you if…
- The Registrar has already issued a final notice for strike‑off
- The company is under liquidation or an insolvency process
- You are an LLP — LLPs are not covered by CCFS‑2026 at all
- The filing is an event‑based form outside the scheme’s defined scope
Planning a windup? Get a reality check before you file STK‑2.
Here’s what most guides leave out: applying to strike off your company does not mean the Registrar will approve it. File STK‑2 when your company doesn’t qualify — unsettled dues, an open bank account, pending charges, the wrong paperwork — and you lose the fee, the effort and months of waiting, with the company still sitting on the register.
After years of filing these ourselves, we can usually tell upfront whether a strike‑off is likely to clear — and exactly what to fix first if it isn’t. Before you spend a single rupee on a windup, let a Chartered Accountant check your case. The assessment is free, and we’ll tell you honestly if CCFS or strike‑off won’t work for you.
Get free guidance before you applyDon’t pay for a windup that won’t be approved. One honest conversation can save you the fee and the wait.
When the relief holds — and when it doesn’t
CCFS‑2026 cuts the additional fee, but the protection is timing‑sensitive. Where you stand relative to the Registrar’s enforcement clock decides whether you keep the benefit.
File before a notice
The relief applies cleanly when you file before an adjudicating officer issues a notice. Acting while you’re still ahead of enforcement is the safe path.
Or within 30 days of one
If a notice has already been issued, the relief can still apply — provided you complete the filing within 30 days of that notice.
Once an order is passed, it’s fixed
If an adjudication order has already been passed against the company, the penalty liability stands — the scheme won’t roll it back.
Relief is per‑filing, not a pardon
The scheme reduces the additional fee on the forms you actually file under it. You still submit each form and pay the normal statutory fee — the obligation itself doesn’t disappear.
Exact immunity and notice‑timing conditions are governed by MCA General Circular No. 01/2026. Confirm the specifics for your company before relying on them.
Five steps. One CA. Done.
Filing under CCFS‑2026 uses the standard MCA portal but the fee computation differs. Here is the exact sequence.
Identify defaulting years
Pull your MCA21 master data. Every year for which AOC‑4 or MGT‑7 shows “Not Filed” from FY 2014‑15 onward is eligible. Share the list with us and we verify eligibility in one business day.
Compute the CCFS fee
Normal additional fee is ₹100 per day per form from the original due date. Under CCFS‑2026 you pay only 10% of that additional fee, plus the normal government filing fee. Use the calculator above for an instant estimate.
Prepare the financial statements
Each year requires signed, board‑approved financials. If these are missing or unaudited, we help reconstruct and get them signed before filing. This is the step most companies underestimate.
File on MCA portal
We handle the DSC‑authorised e-filing on MCA‑21 for each year and form. Following the June 2026 data‑centre fire, the scheme was extended twice — first to 31 August via Circular 03/2026, then to 15 September 2026 via Circular 04/2026. Portal load will peak in the final week. File now, not the last week of September — the scheme has already been extended twice. A last‑minute outage is not a ground for a further extension.
Collect SRN & compliance certificate
Once all forms are filed and fees paid, we issue a compliance summary with SRNs for your records. Your company moves from defaulter to compliant status on MCA — directors can take new appointments, loans can proceed, and ROC notices stop.
Never filed AOC‑4 or MGT‑7? Your dead company can still be closed — cleanly.
Your company was incorporated but never really traded — INC‑20A filed, a current account opened, maybe an ADT‑1 or DPT‑3 somewhere, and then years of silence. Now you’re dreading lakhs in late fees just to catch up before you can shut it down. You may not owe a single one.
Strike‑off law only asks you to clear overdue AOC‑4 and MGT‑7 up to the financial year your company actually stopped doing business. If it never carried on business, there is nothing to catch up on. You go straight to STK‑2 — even after 10, 15 or 20 dormant years. Forms like INC‑20A, ADT‑1 or DPT‑3 don’t disqualify you.
We’ve handled 50+ company closures — including ones struck off on exactly this pattern: INC‑20A filed, bank account shut, zero annual returns.
- Incorporated but never really traded
- No AOC‑4 / MGT‑7 ever filed
- Nil assets, nil liabilities, bank account closed
That’s a straight close — not a costly catch‑up.
C‑PACE takes 3–6 months to process, and every director of a live‑but‑dead company still owes DIR‑3 KYC by 30 September. Start the exit now and skip another wasted compliance year.
Close my dormant company on WhatsAppFree 2‑minute check first — we confirm your pattern qualifies before you pay anything. Real CA. Professional fee + government fee at actuals, nothing hidden.
Frequently asked questions
Until when is CCFS‑2026 open?
The window opened on 15 April 2026 and was originally due to close on 15 July 2026. Through General Circular No. 03/2026 dated 8 July 2026, the MCA extended it to 31 August 2026, citing data‑centre restoration after the 5 June fire. It was extended again through General Circular No. 04/2026 dated 31 August 2026 to 15 September 2026, citing representations from stakeholders. Once it closes, the Registrar resumes action against remaining defaulters and no further concession is offered. The scheme has been extended twice — file well before 15 September; portal load peaks in the final days.
Which forms are covered?
AOC‑4 (financial statements / balance sheet) and MGT‑7 / MGT‑7A (annual return) for any financial year from FY 2014‑15 onward. LLPs are not covered — CCFS‑2026 applies only to companies registered under the Companies Act 2013.
How is the 10% saving calculated?
The additional fee is ₹100 per day per form from the original due date (60 days after FY end for AOC‑4, 60 days after AGM for MGT‑7) to the date of filing. Under CCFS‑2026 you pay only 10% of this additional fee. Normal government filing fees as per the MCA fee schedule still apply in full. The calculator above gives an instant estimate; the CA confirms the exact figure before filing.
Are there any exclusions?
Companies under active prosecution for the specific default, companies against which RD/ROC has already filed a compounding application, and companies notified separately by MCA may be excluded. We check your CIN against the exclusion list before accepting the engagement.
Can a struck‑off company use CCFS‑2026?
A company that is already struck off cannot file directly. It must first be restored through NCLT under Section 252 of the Companies Act, then file outstanding forms. However, CCFS‑2026 can be used after restoration if the window is still open. For companies facing imminent strike‑off action, filing immediately under CCFS‑2026 stops the process.
Will there be a third extension?
The scheme has now been extended twice (Circulars 03 and 04/2026). MCA circulars carry no legal commitment to further extensions, and the 15 September deadline is described in Circular 04/2026 as a final date. Do not plan around a third extension — file before the deadline.
Consult your Chartered Accountant or Company Secretary before filing any form.
This page and its calculators are provided for general information only — they are not professional, legal or tax advice, and using them creates no advisory or client relationship. Figures shown are indicative estimates based on publicly available MCA data and the rules and circulars in force on the date of publication, all of which may change. Always confirm your exact fees, due dates and eligibility against official MCA sources and a qualified professional before you act or file. QwikFilings accepts no liability for any decision taken on the basis of this content.
Waivers & amnesty schemes
The ₹100/day fee cannot be negotiated case-by-case. But the MCA periodically opens time-bound amnesty windows that slash the accumulated additional fee for everyone who files within them.
CCFS-2026
Under the Companies Compliance Facilitation Scheme, 2026, pending AOC-4 & MGT-7 can be cleared at only 10% of the additional fee — a 90% reduction — plus routes to go dormant or strike off at concessional cost. Extended twice — first to 31 August, now to 15 September 2026 (Circular 04/2026).
Outside such windows, the full ₹100/day per form applies. Schemes like CCFS-2026 are one-time and do not repeat once closed.
CCFS‑2026 vs the schemes before it
The MCA has opened amnesty windows before. CCFS‑2026 is the widest practical reset of the lot — and it matters beyond the fee saving: clean ROC records keep your directors clear of disqualification and decide whether you can raise funding, take a loan, or restructure later.
CLSS / CFSS
Settlement & fresh‑start windows
- Let defaulters file overdue forms with additional fees reduced or waived
- CFSS‑2020 went furthest — full waiver of the additional fee + immunity from prosecution
- Focused on regularising filings only
CODS
Rescue for disqualified directors
- Built for companies whose directors were disqualified for long non‑filing
- Let them clear overdue returns and reactivate deactivated DINs
- About people, not just paperwork — narrower in scope
CCFS‑2026
The widest reset yet
- Overdue AOC‑4 & MGT‑7 at just 10% of the additional fee
- Bundles two exit routes past schemes didn’t: dormancy (MSC‑1) at 50%, strike‑off (STK‑2) at 25%
- Regularise or exit cleanly — in one window
Beyond the scheme
What CCFS‑2026 does not cover
The scheme settles overdue annual filings and funds a low‑cost closure. It does nothing for event‑based changes — appointing a director, moving your registered office, transferring shares. Those are filed and priced individually, all year round, through our voluntary strike‑off and ROC filing services.
Full per‑filing price list on our company secretarial services page.
Free CCFS review
Send us your CIN. We’ll tell you exactly what CCFS‑2026 saves you — no charge, no commitment. The window shuts on 15 September 2026. It has already been extended twice — do not count on a third extension.
Post-registration services, transparently priced
A new company needs more than a certificate. Tap any service to start on WhatsApp — a real CA replies, not a bot.