Companies Compliance Facilitation Scheme (CCFS-2026) Extended to 31 August 2026
Complete Guide to Pending ROC Filings, Reduced Fees, and MCA Benefits for Eligible Companies
Quick Summary
If your company has pending ROC filings, the Companies Compliance Facilitation Scheme (CCFS-2026) offers a limited-time opportunity to complete specified annual filings with concessions announced by the Ministry of Corporate Affairs (MCA). The scheme has been extended until 31 August 2026, giving eligible companies additional time to regularize their compliance status. In this guide, you'll learn who can benefit, which ROC forms are covered, the available fee concessions, and how to complete the compliance process before the deadline.
CCFS-2026 at a Glance
| Scheme Name | Companies Compliance Facilitation Scheme (CCFS-2026) |
|---|---|
| Issued By | Ministry of Corporate Affairs (MCA) |
| Original Circular | General Circular No. 01/2026 dated 24 February 2026 |
| Extension Circular | General Circular No. 03/2026 dated 08 July 2026 |
| Extended Deadline | 31 August 2026 |
| Objective | Encourage eligible companies to complete pending ROC compliances |
| Key Benefits | Concessions in specified filing fees and compliance relief as notified |
| Filing Mode | Online through the MCA Portal |
Important MCA Update
The Ministry of Corporate Affairs (MCA) has extended the Companies Compliance Facilitation Scheme (CCFS-2026) until 31 August 2026 through General Circular No. 03/2026 dated 08 July 2026. As the scheme is available only for a limited period, eligible companies should begin reviewing their compliance status well before the deadline to avoid last-minute documentation and filing delays.
Introduction
Timely statutory compliance is one of the most important responsibilities of every company registered under the Companies Act, 2013. Annual filings with the Registrar of Companies (ROC) help maintain transparent corporate records, support regulatory oversight, and build confidence among banks, investors, government authorities, and other stakeholders.
However, in practice, many companies fall behind on their annual compliance obligations due to operational disruptions, financial constraints, management changes, or lack of guidance. Over time, missed filings can lead to heavy additional filing fees, regulatory notices, and operational blocks.
Recognising these challenges, the Ministry of Corporate Affairs (MCA) introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) to encourage eligible companies to regularize specified pending filings under the Companies Act with notified concessions and relief.
What is the Companies Compliance Facilitation Scheme (CCFS-2026)?
The Companies Compliance Facilitation Scheme (CCFS-2026) is a time-bound compliance initiative introduced by the Ministry of Corporate Affairs (MCA) to encourage eligible companies to regularize specified pending statutory filings under the Companies Act, 2013.
Instead of allowing overdue ROC filings to remain unresolved, the scheme provides an opportunity for eligible companies to complete prescribed filings during the notified period while availing the concessions and compliance relief announced by the MCA.
Latest MCA Update: Scheme Extended Until 31 August 2026
In a significant relief for businesses, the Ministry of Corporate Affairs has extended the Companies Compliance Facilitation Scheme (CCFS-2026) until 31 August 2026 through General Circular No. 03/2026 dated 08 July 2026.
According to the MCA, the extension was granted in view of disruptions caused by the restoration of its data centre infrastructure following the fire incident reported on 5 June 2026. Extending the scheme ensures that eligible companies receive additional time to complete pending statutory filings without losing the opportunity to avail the benefits notified under the scheme.
Who Can Benefit from CCFS-2026?
The scheme is intended to help eligible companies that have pending statutory filings under the Companies Act, 2013.
| Company Situation | Can the Scheme Help? | Possible Action |
|---|---|---|
| Company has pending Annual ROC Filings | ✔ Yes | Complete eligible pending filings |
| Company wants to regularize overdue compliances | ✔ Yes | Review pending forms and file within scheme period |
| Company is temporarily inactive | ✔ May Be Eligible | Consider applying for Dormant Company status |
| Company has permanently stopped operations | ✔ May Be Eligible | Evaluate voluntary Strike Off |
ROC Forms Covered Under CCFS-2026
| Form | Purpose |
|---|---|
| AOC-4 | Filing of Financial Statements |
| AOC-4 CFS | Consolidated Financial Statements |
| AOC-4 XBRL | Financial Statements in XBRL format (where applicable) |
| MGT-7 | Annual Return |
| MGT-7A | Annual Return for Small Companies and OPCs |
| ADT-1 | Appointment of Auditor |
| FC-3 / FC-4 | Annual Accounts & Returns of Foreign Companies |
Fee Concessions Available Under CCFS-2026
- Pending Annual ROC Filings: Normal filing fee plus only 10% of the applicable additional filing fee.
- Dormant Company Application (Form MSC-1): 50% of the normal filing fee.
- Voluntary Strike Off (Form STK-2): 25% of the prescribed filing fee.
Step-by-Step Process to Complete Pending Filings
- Review Compliance Status: Identify all pending returns and financial years.
- Identify ROC Forms: Map required forms (AOC-4, MGT-7, ADT-1, etc.).
- Prepare Financial Statements: Audit accounts and draft Board Reports.
- Verify Corporate Info: Ensure active DIN, valid DSCs, and current address.
- Submit on MCA Portal: File electronically with reduced fees.
- Maintain Future Records: Preserve SRN challans and acknowledgements.
Why Regular ROC Filing Matters
Banks, investors, and regulatory authorities check active ROC compliance status before sanctioning Corporate Loans, Business Credit Lines, MSME Grants, or Investor Funding.
Why Choose GST & CA for ROC Compliance?
At GST & CA, we help companies across Ghaziabad, Noida, Greater Noida, Delhi NCR, and throughout India maintain complete corporate compliance seamlessly.
Our Services: ROC Filing & Annual Returns, CCFS 2026 Assistance, Income Tax Return Filing, GST Registration & Returns, MSME & Company Registration, Accounting, Bookkeeping, CMA Data Reports, and Business Loan Documentation.
Frequently Asked Questions
Q: What is the last date to avail the benefits of CCFS-2026?
A: As per General Circular No. 03/2026 dated 08 July 2026, the Ministry of Corporate Affairs has extended the scheme until 31 August 2026.
Q: Which ROC forms are covered under CCFS-2026?
A: Key annual ROC forms including AOC-4, AOC-4 CFS, AOC-4 XBRL, MGT-7, MGT-7A, ADT-1, FC-3, and FC-4 are covered under the scheme.
Q: What happens if my company misses the 31 August 2026 deadline?
A: Companies that miss the deadline will lose fee concessions and will be subject to normal filing fees along with full cumulative additional late fees under the Companies Act.