ROC Updates
MCA CCFS-2026 Extended to 15 September: Circular 04/2026 Guide
MCA has further extended CCFS-2026 to 15 September 2026. Check what changed, the covered ROC forms, fee relief, exclusions and the action companies should take now.
NRS Editorial Desk · Published 2026-06-09 · Updated 2026-08-31 · 9 min read
The Ministry of Corporate Affairs has further extended the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) to 15 September 2026. MCA General Circular 04/2026, dated 31 August 2026, changes the scheme's closing date from 31 August to 15 September 2026 and states that all other terms and conditions remain unchanged.
For a company with delayed annual filings or an inactive company considering dormancy or strike-off, the extra window is short. The useful first step is to identify the exact filing backlog, check whether any adjudication or strike-off action has started, confirm eligibility and assemble complete records instead of treating 15 September as a reason to postpone the review.
What is CCFS-2026?
CCFS-2026 is a special compliance scheme introduced by MCA that allows eligible companies to complete pending filings by paying only a fraction of the additional fees that would otherwise be payable.
- Enable eligible companies to complete specified pending filings at reduced additional fees.
- Help update the corporate registry with pending annual returns, financial statements and specified forms.
- Provide an eligible inactive company with routes to consider dormant status or strike-off at the scheme fee levels.
- Provide limited, conditional immunity for specified filing defaults; it is not a general waiver of every penalty or proceeding.
CCFS-2026 dates and circular timeline
| Particulars | Details |
|---|---|
| Scheme Name | Companies Compliance Facilitation Scheme, 2026 |
| General Circular 01/2026 | Introduced the scheme from 15 April to 15 July 2026 |
| General Circular 03/2026 | Extended the closing date to 31 August 2026 |
| General Circular 04/2026 | Further extended the closing date to 15 September 2026 |
| Current last date | 15 September 2026, subject to any later official MCA change |
What General Circular 04/2026 changed—and what it did not
General Circular 04/2026 changes the validity end date of CCFS-2026. It does not announce a new scheme, add a fresh category of forms or rewrite the relief conditions. The circular expressly says that all other terms and conditions remain unchanged, so eligibility must still be tested under General Circular 01/2026.
- Changed: the scheme closing date moved from 31 August to 15 September 2026.
- Unchanged: the covered forms, fee treatment, exclusions and conditional immunity framework.
- Not implied: a universal extension of every Companies Act or ROC statutory due date.
- Practical point: filing preparation, approvals and digital signatures should be completed before the final day wherever possible.
What Benefits Are Available Under CCFS-2026?
| Option | Benefit |
|---|---|
| Pending Annual Filings | Pay only 10% of applicable additional fees |
| Dormant Status (MSC-1) | Pay only 50% of normal filing fees |
| Strike Off (STK-2) | Pay only 25% of applicable filing fees |
Which ROC Forms Are Covered?
Annual Filing Forms under Companies Act, 2013
| Form | Purpose |
|---|---|
| MGT-7 | Annual Return |
| MGT-7A | Annual Return for OPC & Small Company |
| AOC-4 | Financial Statements |
| AOC-4 CFS | Consolidated Financial Statements |
| AOC-4 NBFC (Ind AS) | Financial Statements for NBFC |
| AOC-4 CFS NBFC (Ind AS) | Consolidated Financial Statements for NBFC |
| AOC-4 XBRL | Financial Statements in XBRL format |
| ADT-1 | Auditor Appointment |
| FC-3 | Annual Accounts of Foreign Company |
| FC-4 | Annual Return of Foreign Company |
Forms under Companies Act, 1956 Also Covered
| Form |
|---|
| Form 20B |
| Form 21A |
| Form 23AC |
| Form 23ACA |
| Form 23AC-XBRL |
| Form 23ACA-XBRL |
| Form 66 |
| Form 23B |
Example: How Much Can a Company Save?
Suppose a company has accumulated additional fees of ₹50,000 due to delayed filing.
| Particulars | Normal Situation | Under CCFS-2026 |
|---|---|---|
| Additional Fees | ₹50,000 | ₹5,000 |
| Saving | - | ₹45,000 |
In this illustration, the additional-fee component falls from ₹50,000 to ₹5,000. Actual eligibility, normal filing fees and relief must be checked against the circulars and the company's MCA status.
Option 1 – Complete Pending ROC Filings
Companies can file their pending Annual Returns and Financial Statements by paying:
- Normal filing fees
- Plus only 10% of the additional fees
This route may suit an eligible active company that intends to continue business, after its pending forms and scheme conditions are verified.
Option 2 – Apply for Dormant Status
If a company is inactive but promoters wish to retain it for future use, the company can apply for Dormant Status through Form MSC-1.
Benefits:
- Reduced continuing compliance burden, subject to the dormant-company requirements.
- The company remains registered with dormant status, subject to approval and continuing requirements.
- The structure may be retained for a genuine future project or asset, where the statutory conditions are met.
- Only 50% of the normal MSC-1 filing fee is payable under the scheme.
Option 3 – Strike Off the Company
Where promoters no longer intend to continue business, they may apply for removal of the company name using Form STK-2.
This route may be relevant where an eligible company has stopped operations and the statutory conditions for strike off are satisfied.
Who is excluded from CCFS-2026?
- Companies against which the Registrar has already initiated final-notice action for strike-off under Section 248 of the Companies Act, 2013 or the corresponding earlier provision.
- Companies that have already applied to have their name struck off the register.
- Companies that applied for dormant status under Section 455 before the scheme began.
- Companies dissolved pursuant to a scheme of amalgamation.
- Vanishing companies.
Important Compliance Relief
The scheme also provides relief from certain penalties relating to delayed annual filings, subject to specified conditions.
For filings under Sections 92 and 137, the outcome depends on whether filing occurs before notice, within 30 days after notice, after that period, or after an adjudication order. Other specified forms have their own conditions. A company should therefore review notices and proceedings alongside the filing backlog rather than assuming that filing under CCFS automatically removes every penalty.
What should a company prepare before the 15 September deadline?
- A current MCA master-data check and a year-wise list of pending forms.
- Approved and signed financial statements, annual-return information and auditor records relevant to the forms.
- Valid digital signatures, user access and authorised signatory details for the MCA portal.
- Copies of notices, show-cause communications or adjudication orders, if any, because these can affect immunity.
- A comparison of continuing the company, applying for eligible dormant status or pursuing strike-off, based on its actual activity, assets, liabilities and future plans.
- A fee estimate and an internal completion date that leaves time to correct validation, documentation or portal issues before 15 September.
CCFS-2026 quick answers
What is the CCFS-2026 last date now?
The current last date is 15 September 2026. MCA General Circular 04/2026 dated 31 August 2026 further extended the scheme from its previous closing date of 31 August. Check the MCA portal for any later official change before acting.
Is every ROC filing due date extended to 15 September 2026?
No. General Circular 04/2026 extends the validity of CCFS-2026. It should not be described as a blanket extension of every statutory ROC due date. The original due date, the form's inclusion in the scheme and the company's eligibility must be checked separately.
Is CCFS-2026 applicable to LLPs?
The scheme and the official parliamentary summary describe relief for companies and list company and foreign-company forms; they do not list LLP annual-filing forms. An LLP should therefore not assume that CCFS-2026 applies to its filings and should check whether any separate MCA relief is available.
Where can I download MCA General Circular 04/2026?
The official PDF is available through the MCA website's Notifications & Updates section under Circulars. A direct MCA document link is also included in the Official references section below this guide.
CCFS support for companies in Manjeri, Malappuram and Calicut
CCFS-2026 is a national MCA scheme; its legal conditions do not change by city. NRS and Associates can support eligible companies coordinated through Manjeri, elsewhere in Malappuram district, and Calicut (Kozhikode) with backlog identification, financial-statement and annual-return readiness, form-specific record review and evaluation of continuing, dormant-status or strike-off routes within an agreed professional scope. MCA acceptance, immunity and other outcomes depend on the circular conditions and the company's facts.
Final Thoughts
CCFS-2026 provides time-limited filing-fee relief and routes for eligible companies to address specified pending filings, dormant status or strike off. The suitable route depends on the company's facts and the circular conditions.
An active company, a temporarily inactive company and a company whose promoters want to exit can have different filing and eligibility questions. The circulars provide distinct routes whose conditions should be verified before choosing or filing.
The extended window now runs from 15 April to 15 September 2026. Companies with pending ROC compliance should verify eligibility, inspect the latest MCA position and avoid leaving document preparation or portal submission until the closing day.