The Ministry of Corporate Affairs (MCA) is set to extend the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) until September 15, 2026. The decision to provide additional time has been confirmed, while the formal circular giving effect to the extension is expected to be released shortly.
The scheme was scheduled to expire on August 31, 2026. Once formally notified, the new deadline will give eligible companies another 15 days to regularise pending statutory filings, seek dormant status or apply for voluntary strike-off on payment of substantially reduced fees.
Stakeholders should, however, carefully examine the forthcoming MCA circular for the final terms and effective date. Until the circular is issued, General Circular No. 03/2026 dated July 8, 2026—which extended the scheme until August 31—remains the latest publicly available notification.
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Extension brings relief amid MCA-21 filing difficulties
The proposed extension assumes significance because companies, company secretaries, chartered accountants and other professionals have been reporting practical difficulties in completing filings through the MCA-21 Version 3 portal.
The Institute of Company Secretaries of India had also approached the MCA seeking more time under the scheme. In its representation dated August 28, 2026, the ICSI requested an extension beyond August 31, preferably until September 30, citing the large number of pending filings and technical problems on the MCA portal.
The Institute highlighted several challenges, including delays in finalising accounts, reconciling financial records, completing audits and obtaining the necessary corporate approvals. Companies with historical defaults also require time to trace old records, prepare supporting documents and obtain professional certifications.
Other procedural requirements—including director KYC, reactivation of inactive Director Identification Numbers and renewal of Digital Signature Certificates—have further delayed filings in several cases. The concentration of income-tax, GST, audit and other statutory assignments during August and September has also increased the workload of compliance professionals. ICSI’s extension representation
What is CCFS-2026?
The MCA introduced the Companies Compliance Facilitation Scheme, 2026 through General Circular No. 01/2026 dated February 24, 2026. The one-time scheme was designed to help defaulting companies regularise long-pending filings under the Companies Act at substantially reduced additional fees.
The scheme originally operated from April 15 to July 15, 2026. It was subsequently extended to August 31 through General Circular No. 03/2026 because of capacity-enhancement and restoration work undertaken at the MCA data centre following a fire incident on June 5, 2026. MCA’s July extension circular and scheme details
The expected extension to September 15 will effectively provide one more opportunity to companies that could not complete their compliance work during the earlier window.
Major benefits available under the scheme
CCFS-2026 offers three principal compliance options.
Companies regularising delayed annual returns and financial statements are required to pay the normal filing fee along with only 10 per cent of the applicable additional fee. This effectively provides a 90 per cent reduction in the additional-fee component.
Inactive companies wishing to retain their corporate identity may apply for dormant-company status by filing Form MSC-1 at 50 per cent of the normal filing fee.
Companies that have ceased business and no longer wish to remain on the register may apply for voluntary strike-off through Form STK-2 by paying only 25 per cent of the applicable filing fee.
The original relief structure is expected to continue during the extended period. Nevertheless, stakeholders should verify this from the forthcoming circular to determine whether the MCA introduces any fresh condition or restricts the extension to particular forms or categories of companies.
Forms covered by CCFS-2026
The scheme covers several important forms under the Companies Act, 2013, including:
- Forms MGT-7 and MGT-7A for filing annual returns;
- Forms AOC-4, AOC-4 CFS, AOC-4 XBRL and specified NBFC financial-statement forms;
- Form ADT-1 relating to the appointment of auditors; and
- Forms FC-3 and FC-4 applicable to foreign companies.
It also covers specified legacy forms under the Companies Act, 1956, including Forms 20B, 21A, 23AC, 23ACA, 23AC-XBRL, 23ACA-XBRL, 66 and 23BA. Detailed coverage of CCFS-2026
Immunity subject to prescribed conditions
Apart from reducing additional fees, the scheme offers conditional protection from penal proceedings in specified cases.
For defaults involving annual returns and financial statements under Sections 92 and 137 of the Companies Act, relief may be available where the overdue document is filed before an adjudication notice is issued or within the prescribed period after receiving such notice. The benefit may not be available where an adjudication order has already been passed.
For certain other forms, including ADT-1, FC-3 and FC-4, the availability of immunity depends on whether prosecution or a show-cause notice had already been initiated before the filing was completed.
Companies should therefore not assume that payment of the concessional fee automatically eliminates every past liability. The filing history, stage of adjudication and terms of the scheme must be examined separately in each case.
No separate immunity application is generally required under CCFS-2026. Filing the eligible overdue document within the scheme period is itself treated as the relevant compliance, subject to fulfilment of the applicable conditions.
Certain companies remain outside the scheme
CCFS-2026 is not universally available. The excluded categories under the original framework include companies against which final strike-off action has already been initiated, companies that have already applied for strike-off or dormant status, companies dissolved following amalgamation and entities classified as vanishing companies.
The scheme is meant for companies governed by the Companies Act and does not automatically extend similar relief to limited liability partnerships.
Eligibility must therefore be checked before filing. Companies should also review whether any restriction arising from an inactive DIN, pending e-form, adjudication order or prosecution affects their ability to claim the scheme’s benefits.
Relief particularly important for SMEs and inactive companies
The additional window is expected to be particularly useful for small and medium-sized companies burdened by several years of accumulated filing defaults.
Since additional fees on delayed annual returns and financial statements can accumulate on a daily basis without a ceiling, the liability may become disproportionately high for companies with multiple years of non-compliance. Payment of only 10 per cent of this additional fee can result in substantial financial relief.
The extension will also assist inactive companies in choosing between regularisation, dormant status and voluntary closure. Companies pursuing restoration proceedings under Section 252 may similarly benefit, since completion of pending filings is often necessary to support proceedings before the National Company Law Tribunal.
Companies advised not to wait for the circular’s last days
Although the extension provides a short additional window, companies and professionals should begin completing pending work immediately. Historical records must be compiled, financial statements finalised, returns certified and approvals obtained before the relevant forms can be uploaded.
Companies should also confirm the validity of their digital signatures, DIN status and portal access. Waiting until September 15 could lead to further complications if the MCA portal experiences heavy traffic or payment and form-validation failures.
The extension should therefore be treated as a final compliance opportunity rather than additional time to postpone filings.
The forthcoming MCA circular is expected to formally revise the closing date of CCFS-2026 from August 31 to September 15, 2026. Once issued, the text of that circular will be decisive regarding the revised deadline, continuation of fee concessions and any additional conditions imposed by the Ministry.
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