Summary: The Ministry of Corporate Affairs (MCA) has extended the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) to September 15, 2026 through General Circular No. 04/2026 dated August 31, 2026. The scheme was originally introduced on February 24, 2026 through General Circular No. 01/2026, with an initial closing date of July 15, 2026. Its validity was subsequently extended to August 31, 2026 through General Circular No. 03/2026 dated July 8, 2026. The latest circular states that the further extension is in view of stakeholder representations and that all other terms and conditions remain unchanged. CCFS-2026 permits eligible companies to regularise pending annual filings by paying 10% of the applicable additional fee, while also providing concessional routes for dormant status through Form MSC-1 and strike-off through Form STK-2. The supplied content identifies MGT-7, MGT-7A, AOC-4, ADT-1, FC-3 and FC-4 among the covered forms and recommends that companies with pending ROC filings complete compliance before the revised September 15, 2026 deadline.
What’s changed
Vide General Circular No. 04/2026 dated August 31, 2026, the MCA has extended the last date for availing the scheme from August 31, 2026 to September 15, 2026. This is the second extension to the scheme, granted in view of representations received from stakeholders and industry bodies seeking additional time to comply.
Timeline of the scheme
- Originally introduced: February 24, 2026, vide General Circular No. 01/2026
- Initial closing date: July 15, 2026
- First extension: to August 31, 2026, vide General Circular No. 03/2026 dated July 8, 2026 (following disruption to MCA21 filing services caused by a fire at the MCA data centre)
- Second extension: to September 15, 2026, vide General Circular No. 04/2026 dated August 31, 2026
The MCA has clarified that all other terms and conditions of the scheme remain unchanged — only the closing date has been revised.
What the scheme offers
CCFS-2026 allows companies to regularise pending annual filings forms (such as Form AOC-4,MGT-7/MGT-7A, ADT-1, FC-3,FC-4) by paying only 10% of the applicable additional fee — a substantial waiver on the normal additional filing fee. Companies can also use this window to apply for dormant status (Form MSC-1) by paying half of normal fees or initiate voluntary strike-off (Form STK-2) by paying 25% of filing fees, where applicable.
Annual filing forms and fee framework
The scheme’s filing and fee framework is set out in General Circular No. 01/2026, while the underlying fee framework is governed by the Companies (Registration Offices and Fees) Rules, 2014.
Dormant status and strike-off routes
The dormant-status route is linked to eForm MSC-1 under Section 455, while the strike-off route is through eForm STK-2 under Section 248(2). The relevant statutory framework is also reproduced in TaxGuru’s Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016.
Our recommendation
With the revised deadline now set at September 15, 2026, companies with pending ROC filings should treat this as a final opportunity to regularise their compliance position at significantly reduced cost. Given that this is the scheme’s second extension, companies should not assume a further extension will follow, and should complete due filings well before the deadline to avoid last-minute portal congestion.
If your company has overdue filings on the MCA-21 registry, our corporate compliance team at ADCA & Co. LLP can help assess your filing status, identify the most suitable route (regularisation, dormant status, or strike-off), and complete the process within the extended window.
For assistance, reach out to our team at ADCA & Co. LLP, HSR Layout, Bengaluru.
This update is for general informational purposes only and does not constitute professional advice. Please consult our team for guidance specific to your company’s circumstances.
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Author CS Aditi Pandey | Director- Company Law Practice, ADCA & Co LLP
