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

Legal basis: MCA) General Circular No. 01/2026 dated 24 February 2026, extended by MCA) General Circular No. 03/2026 dated 8 July 2026 — Effective: 24 Feb 2026 to 31 Aug 2026. Source: MCA Circulars. Last reviewed by CA Harun Raaj: August 2026.

The Ministry of Corporate Affairs has confirmed no further extension of the Companies Compliance Facilitation Scheme 2026 (CCFS-2026) beyond 31 August 2026. If your private limited company has overdue annual filings — AOC-4, MGT-7, MGT-7A, ADT-1, MSME-1, or other eligible forms — this is your final window to regularise them at just 10% of the accumulated late fee.

From 1 September 2026, the full ₹100/day additional fee resumes, and the Registrar of Companies begins adjudication and strike-off proceedings against non-compliant companies.

What CCFS-2026 Offers

The Companies Compliance Facilitation Scheme is a one-time amnesty window. Under CCFS-2026:

• Companies with pending ROC filings can regularise all overdue forms by paying the normal filing fee plus only 10% of the accumulated additional fee — a 90% reduction in late fee burden.
• The scheme covers: AOC-4 (financial statements), MGT-7 / MGT-7A (annual return), ADT-1 (auditor appointment), MSME-1 (MSME supplier payment disclosures), and other eligible overdue annual forms.
• It applies only to companies registered under the Companies Act, 2013 — not to LLPs.
• It does NOT cover Form INC-20A (commencement of business). The Section 10A(2) penalty — ₹50,000 on the company and ₹1,000 per day per officer (maximum ₹1,00,000 per officer) — cannot be waived under any CCFS scheme.

Who Must Act Before 31 August

Three-Year Director Disqualification Risk

Under Section 164(2)(a) of the Companies Act, 2013, when a company fails to file financial statements or annual returns for any continuous period of three financial years, every director of that company becomes automatically disqualified. Their Director Identification Number (DIN) is deactivated for five years — across every company they serve, not just the defaulting one.

If your company missed filing AOC-4 or MGT-7 for FY 2022-23 and FY 2023-24, you are now two years into this default streak. Filing under CCFS-2026 before 31 August is the structured opportunity to break this chain before the three-year trigger matures.

Post-AGM Annual Filings (FY 2024-25)

For companies with a March financial year end:

• AGM must be held by 30 September 2026 (Section 96).


• AOC-4 is due within 30 days of AGM under Section 137.


• MGT-7 / MGT-7A is due within 60 days of AGM under Section 92.

If you have prior-year filings already overdue, regularise those under CCFS-2026 now — then file FY 2024-25 forms after your AGM at normal fees.

Overdue Auditor Appointment (ADT-1)

Auditor appointment for a 5-year term must be intimated to MCA within 15 days of the AGM under Section 139. If you missed this, ADT-1 is overdue. CCFS-2026 covers ADT-1 at 10% additional fee.

Penalties After 1 September 2026

Key point: Two consecutive years of overdue annual filings put directors one year away from automatic five-year DIN disqualification across all companies they serve.

How to File Under CCFS-2026 Before 31 August

Step 1: Identify all overdue forms
Log into MCA21 V3 portal (mca.gov.in). Review your company's filing history for each annual form since incorporation. List every missing AOC-4, MGT-7, MGT-7A, ADT-1, and MSME-1.

Step 2: Prepare required documents

• AOC-4: Audited financial statements signed by the Board (Balance Sheet, Profit & Loss Statement, Notes to Accounts); Board Report; Auditor Report.


• MGT-7 / MGT-7A: Shareholding structure, director details, meeting attendance records, KMP remuneration.


• ADT-1: Board resolution for auditor appointment.


• MSME-1: Outstanding supplier payment data for the relevant half-year.

Step 3: File on MCA V3 portal
File each form with a valid Digital Signature Certificate (DSC). The portal automatically computes the 10% additional fee during the CCFS-2026 validity period.

Step 4: Record and preserve acknowledgement
Save the Service Request Number (SRN) for each filed form — this is your proof of filing and timeline protection.

Technical note: MCA V3 experiences high load near deadlines. File at least 3–5 days before 31 August to avoid portal delays and DSC issues.

Illustrative Example

Kaveri Tech Solutions Private Limited was incorporated in April 2022. The company missed filing AOC-4 and MGT-7 for FY 2022-23 and FY 2023-24 (two years of default). The accumulated additional fee at full rates would be approximately ₹73,000 per form per year.

Under CCFS-2026, the company pays only 10% of this — approximately ₹7,300 per form per year — plus the normal filing fee. For two years of both AOC-4 and MGT-7, the total CCFS-2026 settlement would be approximately ₹30,000–40,000 (versus ₹3,00,000+ at normal penalty rates).

If Kaveri Tech misses 31 August and enters September with two years of default, missing FY 2024-25 as well would trigger Section 164(2) automatic director disqualification for five years across all companies the directors serve.

This is an illustrative example. Actual fees depend on paid-up capital and delay period. Verify amounts using the MCA fee calculator.

Next Steps

If your company has any overdue annual form, contact a practising Chartered Accountant or Company Secretary now to:

• Audit and gather all required documents.


• File under CCFS-2026 by 31 August 2026.


• Plan your FY 2024-25 AGM and filing calendar for post-31 August.

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

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See Also

• CCFS-2026 closes 31 August: file overdue ROC returns at 10% fee
• First AGM & ROC Filing: AOC-4, MGT-7 Deadlines & Penalties (2026)
• Form MGT-14: Which resolutions must be filed — and the 30-day penalty

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