Summary: The Ministry of Corporate Affairs (MCA), Government of India, has further extended the validity of the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) up to 15 September 2026. The extension has been issued through General Circular No. 04/2026 dated 31 August 2026, bearing F.No. Policy-02/2/2020-CL-V-MCA, and is addressed to the DGCOA, all Registrars of Companies, all Regional Directors and all stakeholders.
The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) was originally introduced by the Ministry of Corporate Affairs through General Circular No. 01/2026 dated 24th February, 2026. The original scheme was introduced, inter alia, to provide an opportunity to companies to complete their pending statutory filings. The scheme was initially operational up to 15 July 2026.
Thereafter, MCA extended the scheme up to 31 August 2026 through General Circular No. 03/2026 dated 8th July, 2026. The latest circular now provides a further extension, moving the validity from 31 August 2026 to 15 September 2026.
The stated reason for the latest extension is the representations received from various stakeholders. The circular does not introduce a fresh set of substantive conditions or modify the terms of CCFS-2026 other than extending its validity. It expressly provides that all other terms and conditions of the Scheme shall remain unchanged.
Accordingly, the principal regulatory consequence of General Circular No. 04/2026 is the availability of an additional compliance window up to 15 September 2026 for the Companies Compliance Facilitation Scheme, 2026. Companies that are otherwise entitled to avail the scheme therefore receive additional time to complete pending statutory filings within the extended validity period. The extension itself does not state any change to the underlying eligibility criteria, filing requirements, concessions or other conditions of CCFS-2026; those provisions continue unchanged by virtue of paragraph 3 of the latest circular.
The chronology of the scheme is therefore: CCFS-2026 was introduced on 24 February 2026 through General Circular No. 01/2026, initially operated up to 15 July 2026, was subsequently extended to 31 August 2026 through General Circular No. 03/2026 dated 8 July 2026, and has now been further extended to 15 September 2026 through General Circular No. 04/2026 dated 31 August 2026.
For companies with pending statutory filings, the immediate practical implication is that the additional period up to 15 September 2026 may be used to complete the filings covered by CCFS-2026, subject to the scheme’s existing terms and conditions. The latest circular does not expressly provide any further extension beyond 15 September 2026 and does not state that any other provision of the scheme has been altered. The circular further records that the decision has been issued with the approval of the competent authority.
F.NO. Policy-02/2/2020-CL-V-MCA
Government of India
Ministry of Corporate Affairs
General Circular No. 04/2026 | Dated: 31st August 2026
To,
DGCOA
All Registrars of Companies,
All Regional Directors,
All Stakeholders.
Subject: Extension of Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) up to 15th September 2026-reg.
Madam/Sir(s),
The Ministry of Corporate Affairs had introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) vide General Circular No. 01/2026 dated 24th February, 2026, to, inter alia, provide an opportunity to companies to complete their pending statutory filings. The Scheme was initially operational up to 15th July, 2026.
2. Subsequently, the last date of the Scheme was extended up to 31st August, 2026, vide General Circular No. 03/2026 dated 8th July, 2026.
3. Now, in view of the representations received from various stakeholders, it has been decided to further extend the validity of the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) up to 15th September, 2026. All other terms and conditions of the Scheme shall remain unchanged.
4. This issues with the approval of the competent authority.
Yours faithfully,
Nupur Aishwarya
Deputy Director (Policy)
Copy forwarded to: –
i. E-Governance section and web contents officer to place the circular on MCA website.
ii. Guard file.
