CCFS 2026 Deadline: 15 September 2026 — File Overdue Forms Now

Legal basis: Companies Act 2013; MCA General Circular No. 04/2026, dated 31 August 2026 — Effective: 31 August 2026 to 15 September 2026 (final extension). Source: MCA website. Last reviewed by CA Harun Raaj: September 2026.

The Ministry of Corporate Affairs has extended the Companies Compliance Facilitation Scheme 2026 (CCFS-2026) one final time. MCA General Circular No. 04/2026, dated 31 August 2026, moves the deadline from 31 August to 15 September 2026. This is the third and final extension. After 15 September, the scheme closes permanently, and full late-fee penalties plus adjudication risk resume. If your company has overdue ROC filings, this is your last cost-effective opportunity to regularise them.

What CCFS-2026 Covers

CCFS-2026 is a one-time relief window that allows companies to file overdue annual compliance forms at a steeply reduced late fee: only 10% of the applicable additional fee that would normally apply. This represents a 90% reduction on standard late-filing charges.

The scheme applies to companies under the Companies Act 2013 that have missed deadlines for mandatory annual filings. It does not cover Limited Liability Partnerships (LLPs), which are governed by the LLP Act 2008.

Extension timeline:

• Original launch: 15 July 2026


• First extension: 31 August 2026 (MCA Circular 03/2026)


• Final extension: 15 September 2026 (MCA General Circular No. 04/2026, 31 August 2026)

Key point: After 15 September 2026, CCFS-2026 closes permanently — no further extensions have been announced or are expected.

Which Forms Qualify Under CCFS-2026

The following forms are eligible for filing under the scheme at the reduced 10% fee:

For the complete list of eligible forms, refer to MCA General Circular No. 04/2026. The scheme applies to overdue filings from financial years 2022-23, 2023-24, and 2024-25, as well as filings never submitted since incorporation.

Important: CCFS-2026 does not extend to LLPs. Limited Liability Partnerships must regularise overdue Form-8 and Form-11 filings through standard MCA channels at full additional fees.

Who Must Act Before 15 September

If your company has any of the following, you are eligible to use CCFS-2026:

• Overdue AOC-4 or MGT-7 / MGT-7A filings for FY 2022-23, 2023-24, or FY 2024-25
• Annual Returns or Financial Statements never filed since incorporation
• Pending ADT-1 (auditor appointment) not filed within the statutory window
• Director or KMP changes not filed via DIR-12 within 30 days of the change
• MSME-1 returns outstanding
• Share capital alterations not filed via SH-7

Using CCFS-2026 now avoids two major consequences: first, the dramatically higher additional fees that resume after 15 September (which can be 6–12 times the normal fee for forms overdue by several years); second, the adjudication and strike-off risk that the ROC pursues once the scheme closes.

What Happens After 15 September 2026

Once the CCFS-2026 window closes, three escalating consequences apply:

1. Full additional fees resume. The 10% concession ends. For forms overdue by multiple years, the accumulated additional fee can be substantial — typically ₹100 per day of default per form.

2. ROC adjudication and statutory penalties. Under Section 454 of the Companies Act 2013, the Registrar can initiate adjudication proceedings. Under Sections 92(5) (Annual Return) and 137(3) (Financial Statements), as amended by the Companies (Amendment) Act 2020, the penalties are:

• Company: ₹10,000 + ₹100 per day of default, capped at ₹2,00,000


• Every officer in default: ₹10,000 + ₹100 per day of default, capped at ₹50,000

For small companies (as defined in the Companies Act), Section 446B reduces these amounts by half: company penalty capped at ₹1,00,000; officer penalty capped at ₹25,000.

3. Strike-off action. Under Section 248(1), the ROC can strike off a company if it has not filed annual returns or appears inactive. Companies that fail to file Form INC-20A (Certificate of Commencement of Business) within 180 days of incorporation are also liable to mandatory strike-off.

How to File Before 15 September

Follow these steps to regularise your overdue filings:

• Access the MCA21 V3 portal at www.mca21.gov.in using your Company Director or Company Secretary login credentials.
• Check your pending filings — search your CIN and review all overdue forms listed on your company dashboard.
• Gather supporting documents — for AOC-4, you will need audited financial statements adopted at the Annual General Meeting; for MGT-7, a Company Secretary-certified annual return.
• Calculate the CCFS-2026 fee — the additional fee payable is 10% of what would normally apply. Standard filing fees still apply separately.
• File each form through the portal and pay via the integrated payment gateway.
• Retain confirmation — save the Service Request Number (SRN) issued for each form filed.

Companies with multiple years of overdue filings should prioritise the filing sequence: annual returns and financial statements must generally be filed in chronological order (e.g., FY 2022-23 before FY 2023-24). A Company Secretary or Chartered Accountant can advise on the correct sequence to avoid rejection.

Portal capacity note: The MCA21 V3 portal has experienced high filing volumes and intermittent technical issues during the CCFS-2026 window — a primary reason the Institute of Company Secretaries of India requested the extension to 30 September (which the MCA declined). Do not delay filing until the final days; file by early-to-mid September to avoid technical bottlenecks.

I'm CA Harun Raaj. If this affects your company's compliance calendar, reach out.

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This article is for informational purposes only and does not constitute legal or professional advice. Consult a Chartered Accountant or Company Secretary for guidance specific to your company's situation.

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See Also

• CCFS 2026 Deadline: August 31 Final — Regularise Overdue ROC Returns Now