Big relief for defaulting companies: the MCA has extended the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) up to 31 August 2026. Vide General Circular No. 03/2026 dated 8 July 2026, the Ministry of Corporate Affairs extended the scheme — originally set to close on 15 July 2026 — citing capacity enhancement and restoration work at its data centre following the fire incident of 5 June 2026. Companies now get an extra six weeks to clear pending annual filings at just 10% of additional fees, or opt for dormancy or strike-off at concessional rates.
What does MCA Circular 03/2026 say?
The circular, issued by the Ministry of Corporate Affairs (F.No. Policy-02/2/2020-CL-V) and addressed to the DGCoA, all Registrars of Companies, all Regional Directors and stakeholders, states:
- CCFS-2026 was introduced to give companies an opportunity to complete pending statutory filings, and was valid up to 15 July 2026.
- In view of capacity enhancement/restoration activities at the data centre following the fire incident on 05.06.2026, the scheme's validity is extended up to 31 August 2026.
- The extension is issued with the approval of the competent authority.
The context matters: the MCA21 data centre fire on 5 June 2026 disrupted portal services during the scheme's peak filing window. Many companies attempting to file under CCFS-2026 faced portal downtime, resubmission failures and pending SRNs — this extension restores the effective window they lost.
Quick recap: what is CCFS-2026?
The Companies Compliance Facilitation Scheme, 2026 was introduced vide General Circular No. 01/2026 dated 24 February 2026, under Section 460 read with Section 403 of the Companies Act, 2013. It is a one-time window for companies to regularise years of pending ROC filings at a fraction of the normal cost.
Why it matters: since 1 July 2018, delayed filing of annual returns and financial statements attracts an additional fee of ₹100 per day per form, with no upper limit. For companies with multi-year defaults, accumulated additional fees can run into lakhs — which is exactly the burden this scheme cuts by 90%.
What are the benefits under CCFS-2026?
| Option | Benefit under the scheme |
|---|---|
| Pending annual filings (MGT-7, MGT-7A, AOC-4 series, ADT-1, FC-3, FC-4 and corresponding Companies Act, 1956 forms) | Pay normal fees + only 10% of additional fees — a 90% reduction |
| Dormant status (Section 455, Form MSC-1) | 50% of the normal filing fee |
| Strike-off / closure (Form STK-2) | 25% of the normal filing fee |
No separate application is needed — filing the relevant overdue e-form during the scheme period is itself sufficient to avail the concession.
Is there immunity from penalties?
Yes, conditionally. Where filings under Sections 92 (annual return) and 137 (financial statements) are completed under the scheme before the adjudicating officer issues a notice, or within 30 days of such notice, the proceedings are concluded and no penalty is levied. However, if the 30-day window has lapsed or an adjudication order imposing penalty has already been passed, the penalty liability survives — only the concessional filing fee benefit applies.
Who cannot avail CCFS-2026?
The scheme excludes:
- Companies against which the final strike-off notice under Section 248 has already been initiated by the Registrar
- Companies that have already applied for strike-off
- Companies that applied for dormant status under Section 455 before the scheme began
- Companies dissolved under a scheme of amalgamation
Revised CCFS-2026 timeline at a glance
| Event | Date |
|---|---|
| Scheme introduced (General Circular 01/2026) | 24 February 2026 |
| Scheme commenced | 15 April 2026 |
| Original end date | 15 July 2026 |
| MCA data centre fire incident | 5 June 2026 |
| Extension circular (General Circular 03/2026) | 8 July 2026 |
| New end date | 31 August 2026 |
What should companies do now?
- Pull the complete filing history from the MCA portal — multi-year defaulters often discover older missed forms only while preparing current filings.
- Prioritise AOC-4 and MGT-7/MGT-7A backlogs — these carry the ₹100/day unlimited additional fee and drive the biggest savings.
- Retry rejected/stuck filings from the fire-disruption period — resubmissions that failed in June–July can now be completed within the extended window.
- Inactive companies: decide between dormancy and strike-off — the 50%/25% concessional fees end with the scheme.
- Do not wait until late August — portal load peaks near every deadline, and the extension itself was caused by infrastructure strain. File early.
What happens after 31 August 2026?
Once the scheme closes, the normal fee and penalty framework returns in full: 100% additional fees, adjudication notices for Sections 92/137 defaults, potential strike-off proceedings against persistent defaulters, and director disqualification under Section 164(2) for companies with three consecutive years of non-filing. This extension is a second chance — treat it as the last one.
FAQs on the CCFS-2026 extension
What is the new last date for CCFS-2026?
31 August 2026, as per MCA General Circular No. 03/2026 dated 8 July 2026.
Why was CCFS-2026 extended?
Due to capacity enhancement and restoration activities at the MCA data centre following the fire incident on 5 June 2026, which disrupted MCA21 portal services during the scheme's peak filing period.
Do I need to file a separate form to claim the benefit?
No. Filing the relevant overdue e-form during the scheme period automatically attracts the concessional fee — there is no separate application.
Does the extension change the fee concessions?
No. The benefits remain the same — 10% of additional fees for annual filings, 50% fees for dormancy (MSC-1), and 25% fees for strike-off (STK-2). Only the validity period has been extended.
My company received an adjudication notice. Can I still get immunity?
Yes, if you complete the filing within 30 days of the notice. Beyond that, or where a penalty order has already been passed, the penalty stands — though the concessional filing fee still applies.
Can an LLP use CCFS-2026?
No. The scheme applies only to companies registered under the Companies Act — LLPs are outside its scope.
Pending ROC filings piling up? efiletax can assess your company's default history, compute exact savings under CCFS-2026 and complete all filings before 31 August 2026. Call 9696 160160 or visit efiletax.in.