If your company has overdue ROC filings, there is a limited window to clear them at just 10% of the applicable additional fee.
CCFS-2026 closes on 15 September 2026. It has already been extended twice. Treat the current deadline as the deadline.
CCFS-2026
15 September 2026
Final date to avail the concession
Eligible companies can file pending forms at 10% of the applicable additional fee.
Companies that have stopped operating may also have discounted routes to dormant status or strike-off.
1. What CCFS-2026 actually does
The additional fee for delayed AOC-4 and MGT-7 filings is ₹100 per day, per form, with no upper limit. For a company that is two or three years behind, the amount can become substantial.
CCFS-2026 reduces the applicable additional fee to 10% of the amount otherwise payable. The normal filing fee still applies. The concession is only on the additional-fee component.
No separate application is required to avail the scheme. Eligible filings made during the scheme period can benefit from the reduced additional fee at the time of filing.
2. Which route is right for your company?
| Your company | Route | What you pay |
|---|---|---|
| Still operating and filings are pending | Regularise the company | Normal fee + 10% additional fee |
| Not operating, but you want to retain it | Apply for dormant status | 50% of the applicable filing fee |
| No plans to continue | Apply for strike-off | 25% of the applicable filing fee |
The forms covered under the first route include AOC-4, MGT-7 and MGT-7A, ADT-1, FC-3 and FC-4 for foreign companies, along with specified legacy forms under the Companies Act, 1956.
Defaults spanning several years and covered forms under both Acts can be cleared under the scheme's fee structure.
LLPs are not covered. The scheme applies to companies registered under the Companies Act.
3. What is the discount actually worth?
A company two years behind
Assume the company held its AGM on 30 September for each financial year and files all four forms on 15 September 2026.
| Form | Days late | Additional fee |
|---|---|---|
| AOC-4, FY 2023-24 | 685 | ₹68,500 |
| MGT-7, FY 2023-24 | 655 | ₹65,500 |
| AOC-4, FY 2024-25 | 320 | ₹32,000 |
| MGT-7, FY 2024-25 | 290 | ₹29,000 |
Normal additional fee: ₹1,95,000
Under CCFS-2026: ₹19,500
Potential saving: ₹1,75,500
Illustration assumes the company held its AGM on 30 September for each financial year and that 15 September 2026 is the filing date. Normal filing fees apply in addition to the amounts shown above.
After 15 September, the CCFS-2026 concession ends. The additional fee will continue to apply at the normal rate.
4. Immunity: what it covers and what it doesn't
Filing under the scheme can provide immunity from penalties for annual return and financial statement defaults, but the timing conditions matter.
Where does your case stand?
1. No adjudication notice received
File under the scheme and the default can be regularised without penalty, subject to the scheme conditions.
2. Adjudication notice received
File within 30 days of the notice and the proceedings can conclude without penalty, subject to the applicable conditions.
3. Adjudication order already passed
The penalty remains. The CCFS concession applies only to eligible additional fees.
Separate immunity is available for ADT-1, FC-3, FC-4 and specified Companies Act, 1956 forms where the applicable conditions are satisfied, including filing before the relevant prosecution or show-cause proceedings.
5. Who cannot use the scheme?
CCFS-2026 is not available if your company falls into any of these categories:
- Companies against which the Registrar has already initiated final action for striking off
- Companies that have already applied for strike-off
- Companies that have already applied for dormant status
- Companies dissolved pursuant to a scheme of amalgamation
- Vanishing companies
If your company falls into one of these excluded categories, the CCFS-2026 concession is not available.
6. What should you do now?
1. Check
Verify the company's actual filing status on the MCA portal. Do not rely on memory. Directors are often wrong about which years remain outstanding.
2. Decide
Choose the appropriate route: regularise the company, apply for dormant status, or pursue strike-off.
3. Audit
If financial statements are pending and audit is applicable, start the audit immediately. The accounts need to be ready before the relevant filing can be completed.
4. File
Do not wait until the final days. Filing work, audit and document preparation take time, and the current deadline is 15 September 2026.
Bottom line
Pending filings and still operating? Regularise the company while the additional fee is reduced to 10%.
Company inactive in practice? Consider dormant status or strike-off.
Whatever route you choose, 15 September 2026 is the current deadline.
If you're unsure how many years are outstanding or which route makes sense for your company, the first step is to review its current MCA filing position. Talk to us before the deadline approaches.
CCFS-2026 was introduced by MCA General Circular No. 01/2026 dated 24 February 2026. The scheme was subsequently extended to 31 August 2026 by General Circular No. 03/2026 dated 8 July 2026 and further extended to 15 September 2026 by General Circular No. 04/2026 dated 31 August 2026. This article reflects the position as at 1 September 2026 and is for general guidance only.