CCFS Scheme 2026 date Extended upto 31 August
The Companies Compliance Facilitation Scheme, 2026 (CCFS Scheme 2026) has a new deadline. Here is the official extension notice, the revised last date, fee waivers and a complete filing checklist.
CCFS Scheme 2026 — last date extended from 15 July 2026 to 31 August 2026 (MCA General Circular No. 03/2026, dated 8 July 2026)
CCFS Scheme 2026 Last Date Extended — Quick Summary
The Ministry of Corporate Affairs (MCA) has extended the CCFS Scheme 2026 (Companies Compliance Facilitation Scheme, 2026) from 15 July 2026 to 31 August 2026. The extension was notified through General Circular No. 03/2026, dated 8 July 2026, after a fire incident at the MCA data centre on 5 June 2026 disrupted portal capacity.
- New deadline: 31 August 2026 (earlier 15 July 2026)
- Scheme started on: 15 April 2026, under Circular No. 01/2026 dated 24 February 2026
- Main benefit: Pay only 10% of additional fees on pending annual filings — a 90% waiver
- Also covers: Dormant status (MSC-1 at 50% fee) and voluntary strike-off (STK-2 at 25% fee)
- Applies to: Companies under the Companies Act — not applicable to LLPs
| Scheme name | Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) |
|---|---|
| Issuing authority | Ministry of Corporate Affairs (MCA) |
| Original circular | General Circular No. 01/2026, dated 24 February 2026 |
| Extension circular | General Circular No. 03/2026, dated 8 July 2026 |
| Original window | 15 April 2026 – 15 July 2026 |
| Extended window | 15 April 2026 – 31 August 2026 |
| Reason for extension | MCA data centre fire incident on 5 June 2026; capacity restoration |
| Fee relief | Only 10% of additional fee payable (up to 90% waiver) |
| Applicable to | Companies registered under the Companies Act, 2013 / 1956 — not LLPs |
What Is the CCFS Scheme 2026?
The Company Fresh Start Scheme 2026, formally called the Companies Compliance Facilitation Scheme, 2026, is a one-time MCA compliance scheme that lets companies clear pending ROC filings — annual returns and financial statements — at heavily reduced additional fees. It was notified through General Circular No. 01/2026 dated 24 February 2026 and came into force on 15 April 2026.
Under this MCA compliance scheme 2026, a defaulting company does not need to pay the full accumulated late fee that normally runs at ₹100 per day per form with no upper limit. Instead, eligible companies pay the normal statutory fee plus only 10% of the additional fee that would otherwise apply.
The scheme also gives inactive companies two alternate routes instead of resuming full compliance: applying for dormant company status or filing for voluntary strike-off, both at reduced government fees.
CCFS Scheme Extension: Why Was the Deadline Pushed to 31 August 2026?
The original CCFS Scheme last date was 15 July 2026. On 5 June 2026, a fire incident at the MCA data centre disrupted normal operations and forced an unscheduled switchover to the disaster-recovery site, leaving several MCA21 portal services partially unavailable during the busiest pre-deadline filing window of the year.
To give companies a fair opportunity to complete pending filings without being penalised for a portal outage outside their control, MCA issued the CCFS Scheme extension notification — General Circular No. 03/2026, dated 8 July 2026 — addressed to the Director General of Corporate Affairs, all Registrars of Companies (ROC), all Regional Directors and stakeholders, extending the scheme to 31 August 2026.
CCFS Scheme 2026 Benefits
The extended window now gives companies roughly seven more weeks to use three distinct relief routes under CCFS Scheme 2026:
Complete pending annual filings
File overdue MGT-7, MGT-7A, AOC-4 and related forms by paying the normal fee plus only 10% of the additional fee — a saving of up to 90%.
Dormant company status
Inactive companies can file Form MSC-1 under Section 455 to become a dormant company at half the normal government fee, with minimal ongoing compliance.
Voluntary strike-off
Companies that want a clean exit can file Form STK-2 to strike off their name during the scheme window, paying only 25% of the standard filing fee.
Immunity from penalty
Filing under CCFS 2026 provides immunity from penalty proceedings under Sections 92 and 137 of the Companies Act, 2013, for the defaults cured — no separate immunity form is required.
Forms Covered Under CCFS Scheme 2026
The CCFS filing benefits apply to the following e-forms filed on the MCA V3 portal:
Companies Act, 2013 forms
Companies Act, 1956 legacy forms
CCFS Scheme Eligibility
Every company registered under the Companies Act is eligible for CCFS Scheme 2026, except the following:
- Companies against which a final notice under Section 248(1) for strike-off has already been issued by the Registrar
- Companies that have already filed Form STK-2 under Section 248(2) for voluntary strike-off
- Companies that have already applied for dormant status under Section 455 before the scheme window
- Companies dissolved pursuant to a scheme of amalgamation without winding up
- Companies that have received an adjudication notice under Section 454(3) where 30 days have already elapsed
CCFS Scheme: Old Deadline vs New Deadline
| Particulars | Before Extension | After Extension (Current) |
|---|---|---|
| Scheme last date | 15 July 2026 | 31 August 2026 |
| Notifying circular | General Circular No. 01/2026 (24 Feb 2026) | General Circular No. 03/2026 (8 Jul 2026) |
| Additional fee after deadline | Full additional fee resumes from 16 July 2026 | Full additional fee resumes from 1 September 2026 |
| Filing window duration | Approx. 3 months | Approx. 4.5 months |
| Reason cited | Original amnesty window | MCA data centre fire (5 June 2026) — capacity restoration |
How to File Under CCFS Scheme 2026
Filing under this ROC scheme extension follows the normal MCA V3 filing process, with the fee concession applied automatically for eligible forms.
- Check pending filings. Review the company's MCA master data to identify every unfiled annual return or financial statement year.
- Prepare records. Reconstruct financial statements, auditor's report with UDIN and director's report for each pending year. Older filings can use the format applicable at the time they fell due.
- Confirm DSC and DIN status. Ensure directors' Digital Signature Certificates are active and DIN status is not disqualified before filing.
- File the relevant e-form. Submit MGT-7, MGT-7A, AOC-4 or the applicable form on the MCA V3 portal — the CCFS fee concession applies automatically for eligible cases.
- Pay the fee. Pay the normal statutory fee plus only 10% of the additional fee due to delay.
- Download the SRN and verify status. Once processed, confirm the MCA company master shows an "Active" compliance status.
What Happens If You Miss the New CCFS Deadline?
MCA has indicated that strict ROC enforcement will follow once the extended window closes on 31 August 2026. Companies that remain non-compliant after that date can face:
- Director disqualification under Section 164(2) for three consecutive years of non-filing, barring directors from any company board for five years
- Resumption of full additional fees of ₹100 per day per form under Section 403, without the CCFS concession
- Compulsory strike-off proceedings under Section 248, which can carry consequences for directors
- Banking and contractual difficulties, since a non-compliant status affects loan approvals and current account maintenance
Filing early, well before the last week of August, is advisable — the MCA V3 portal typically sees heavy congestion close to deadline dates.
CCFS Scheme 2026 — Frequently Asked Questions
The CCFS Scheme 2026 last date has been extended to 31 August 2026, as notified by MCA General Circular No. 03/2026 dated 8 July 2026. The earlier deadline was 15 July 2026.
The deadline was extended because a fire incident at the MCA data centre on 5 June 2026 disrupted MCA21 portal services during the busiest filing period, requiring additional capacity restoration time before companies could reliably complete filings.
The MCA CCFS Scheme 2026, or Companies Compliance Facilitation Scheme, 2026, is a one-time relief scheme that lets companies file pending annual returns and financial statements at only 10% of the additional fee, or opt for dormant status or strike-off at reduced fees.
CCFS Scheme 2026 serves a similar purpose to the earlier CFSS-2020 amnesty scheme — helping companies regularise pending ROC filings — but it is a separate, newly notified scheme under General Circular No. 01/2026 dated 24 February 2026, with its own rules and forms.
Forms such as MGT-7, MGT-7A, AOC-4 (all variants), ADT-1, FC-3 and FC-4 under the Companies Act, 2013, along with legacy 1956 Act forms like Form 20B, 21A, 23AC, 23ACA and Form 66, are covered under CCFS Scheme 2026.
Companies pay only 10% of the total additional fee otherwise payable for delayed annual filings — an effective waiver of up to 90% on the additional fee component, along with the normal statutory filing fee.
No. CCFS Scheme 2026 applies only to companies registered under the Companies Act. LLPs are not covered under this scheme or its extended deadline.
Companies already facing a final strike-off notice under Section 248(1), those that have already filed STK-2, companies already granted dormant status, companies dissolved by amalgamation, and companies with an unresolved adjudication notice older than 30 days are not eligible.
No. Unlike CFSS-2020, which required a separate immunity form, CCFS-2026 does not require any additional certificate or form. Filing the overdue e-form itself is sufficient to claim relief and immunity under the scheme.
From 1 September 2026, the normal additional fee framework under Section 403 resumes without any concession, and ROCs are expected to initiate enforcement action, including director disqualification and strike-off proceedings, against remaining defaulters.
Yes. A company with no significant business activity in at least the last two financial years can file Form MSC-1 under Section 455 to obtain dormant company status, paying only half of the normal government fee during the scheme window.
Yes. A company can file Form STK-2 for voluntary strike-off during the CCFS Scheme window and pay only 25% of the standard filing fee, provided it has no pending liabilities and meets the closure conditions.
Yes. The extension was formally notified by the Ministry of Corporate Affairs through General Circular No. 03/2026, dated 8 July 2026, addressed to Registrars of Companies, Regional Directors and stakeholders.
31 August 2026 is the last date to file pending annual filings, apply for dormant status, or file for strike-off under CCFS Scheme 2026 to claim the reduced fee benefits and immunity provisions.
Filing pending returns under CCFS-2026 prevents a fresh disqualification from being triggered, but if disqualification under Section 164(2) has already taken effect, the Companies Act does not provide a direct route to reverse it through this scheme alone; remedies typically lie through NCLT restoration or other legal routes.
The latest CCFS Scheme updates, including circular numbers and dates, are published on the official MCA portal under General Circulars, and are tracked here as they are released.
Yes. CompanyJi's CA-led team reviews pending MCA filings, checks CCFS eligibility, prepares financial statements for backlog years and completes the filing process on the MCA V3 portal before the extended deadline.
Need Help Filing Under the Extended CCFS Scheme 2026?
CompanyJi's CA-led compliance team can review your company's pending ROC filings, confirm CCFS eligibility and complete the filing before 31 August 2026.