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Extended to 31 August 2026 · Circulars 01 & 03/2026

CCFS‑2026: Clear Years of ROC Defaults at 10% of the Penalty

The Ministry of Corporate Affairs has opened a one‑time amnesty window. From 15 April to 31 August 2026, defaulting companies can file overdue annual returns and financial statements by paying just 10% of the accumulated additional fee — a saving of up to 90%. After 31 August, the Registrar resumes action against every remaining defaulter, with no further concession.

90% Off additional fees on AOC‑4 & MGT‑7
₹100/day Uncapped penalty — waived to 10%
31 Aug Extended once (Circular 03/2026). It does not repeat.
Official update · MCA General Circular No. 03/2026

CCFS‑2026 deadline extended from 15 July to 31 August 2026

On 8 July 2026, the Ministry of Corporate Affairs extended the Companies Compliance Facilitation Scheme, 2026 by six weeks — from 15 July to 31 August 2026 — following the 5 June data‑centre fire and the MCA‑21 restoration work that followed. The 10% additional‑fee relief, dormancy and strike‑off routes all continue on the same terms until the new date.

Read Circular No. 03/2026 (PDF) F.No. Policy‑02/2/2020‑CL‑V · dated 8 July 2026
The scheme, in plain terms

What is the Companies Compliance Facilitation Scheme, 2026?

CCFS‑2026 is a one‑time relief scheme notified by the MCA through General Circular No. 01/2026 and extended by Circular No. 03/2026. It lets companies that have missed their annual filings for one or more years bring their records up to date by paying only a fraction of the late fee that would normally apply. For a company sitting on years of unfiled returns, the additional fee alone can run into lakhs — this window cuts that to a tenth. It is best understood as a clean compliance reset: file the backlog, regularise the company, and step out of the strike‑off line.

What it covers

Overdue annual filing forms — AOC‑4 (and its XBRL / consolidated variants) and MGT‑7 / MGT‑7A — attract only 10% of the additional fee.

Two more reliefs

Go dormant by filing MSC‑1 at half the usual fee, or close a non‑operational company through voluntary strike‑off (STK‑2) at 25% of the fee.

The window

Live from 15 April to 31 August 2026 — extended from 15 July by Circular 03/2026. After it closes, the Registrar resumes action against remaining defaulters with no further concession.

Companies only

CCFS‑2026 applies to companies under the Companies Act. LLPs are not covered — their late fee of ₹100/day per form continues unchanged.

CCFS-2026 · 90% additional-fee waiver

What will your pending ROC filings cost?

Pick your paid-up capital and every year you haven't filed AOC-4 & MGT-7. We compute the normal late fee and your amount under CCFS-2026 (10%), live to today's date.

Select your pending years to see the numbers
Normal filing fee (paid in full) ₹0
Additional late fee (without scheme) ₹0
Additional fee under CCFS (only 10%) ₹0
Total payable under CCFS-2026 ₹0
You save ₹0
Window shuts 31 August 2026
Get my exact figure — send CIN

Indicative estimate under CCFS-2026 (MCA Circulars 01/2026 & 03/2026). Assumes a 31 March year-end and AGM held by 30 September, so AOC-4 is taken due 30 Oct and MGT-7 due 29 Nov; OPC, first-year and extended-AGM dates differ. Additional fee grows ₹100/day per form until you actually file. Figures are for guidance, not a fee demand — send your CIN for the exact, to-the-rupee computation.

Who qualifies — read this first

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
The part nobody else will tell you

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 apply

Don’t pay for a windup that won’t be approved. One honest conversation can save you the fee and the wait.

The fine print that protects your relief

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.

The process

How to file under CCFS‑2026, step by step

  1. 1

    Map your pending filings

    Pull up the company’s filing history on MCA‑21 and list every overdue AOC‑4 and MGT‑7 / MGT‑7A, year by year. This defines your backlog.

  2. 2

    Prepare the documents

    Finalise the financial statements, board and AGM resolutions, and the annual return for each pending year. A practising CA should review these before they are attached.

  3. 3

    File the forms on the MCA‑21 portal

    Upload each form for the relevant financial year. The system applies the reduced additional fee — 10% of the normal amount — under the scheme.

  4. 4

    Pay and preserve the challans

    Complete payment and keep every SRN and challan on record. Once the backlog is cleared, the company is regularised and out of the strike‑off line.

Do not wait for the final week

Following a fire incident at the MCA Data Centre on 5 June 2026, the portal was switched to its Disaster Recovery site and some services faced disruption — the very reason MCA extended the scheme to 31 August 2026 via Circular 03/2026. With the whole country now racing the 31 August deadline, portal load and downtime risk will be at their worst in the closing days. File in July, not the last week of August — a last‑minute outage is not a ground for a further extension once the window shuts.

The closure most founders never hear about

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.

Files open till 31 August 2026

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 WhatsApp

Free 2-minute check first — we confirm your pattern qualifies before you pay anything. Real CA. Professional fee + government fee at actuals, nothing hidden.

Common questions

CCFS‑2026, answered

What exactly is the 90% relief under CCFS‑2026?

Overdue annual filing forms normally attract an additional fee of ₹100 per day, per form, with no upper limit. Under CCFS‑2026, eligible companies pay only 10% of that accumulated additional fee — an effective saving of up to 90%. The normal filing fee itself still applies.

Until when is the scheme 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 has extended it to 31 August 2026, citing restoration work at its data centre after the 5 June fire. Once it closes, the Registrar resumes action against remaining defaulters and no further concession is offered. Because portal load peaks in the final week, filing well before the deadline is strongly advised.

Does CCFS‑2026 cover LLPs?

No. The scheme applies only to companies registered under the Companies Act. LLPs are not covered, and their late fee of ₹100 per day per form continues to apply in full. There is no parallel LLP amnesty under this circular.

Can a struck‑off company use the scheme?

Companies that have received a final strike‑off notice, or that are under liquidation or an insolvency process, are outside the scheme. If your company is active or you wish to apply for dormant status, you can use CCFS‑2026 to regularise it.

What if I want to close the company instead?

The scheme also supports a clean exit: dormant status at half the usual fee, and voluntary strike‑off at 25% of the fee. For a non‑operational company carrying a filing backlog, this is often cheaper than clearing every pending return.

Can QwikFilings handle the entire filing for me?

Yes. As a practising CA firm, we review your filing history, prepare the financial statements and annual returns for each pending year, file every form on MCA‑21 under the scheme, and hand you the SRNs and challans. Send your CIN and we will return your exact CCFS savings first, free of charge.

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.

Can it be reduced?

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.

Live now · extended to 31 August 2026

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. Originally closing 15 July, the window now runs to 31 August 2026 (Circular 03/2026).

See your CCFS saving

Outside such windows, the full ₹100/day per form applies. Schemes like CCFS-2026 are one-time and do not repeat once closed.

How it stacks up

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.

2014 & 2020

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
2018

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
Now · 15 Apr–15 Jul 2026

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
Free CCFS review

Send us your CIN. We’ll tell you exactly what CCFS‑2026 saves you.

A practising‑CA review of your filing history, your exact backlog, and your to‑the‑rupee savings under the scheme — before you pay anything. The window shuts on 31 August 2026. It has already been extended once — do not count on a second extension.

Get my free CCFS review