Part of: ROC Annual Compliance Guide: MGT-7, AOC-4, ADT-1, DIR-3 KYC filings for companies and LLPs.
Status: closed. The Companies Compliance Facilitation Scheme 2026 (CCFS-2026) ran from 15 April 2026 to 15 September 2026. It was set up by MCA General Circular No. 01/2026 dated 24 February 2026 with a closing date of 15 July 2026, extended to 31 August 2026 by General Circular No. 03/2026 and to 15 September 2026 by General Circular No. 04/2026. MCA has not extended it further. Forms filed now pay the full additional fee.
If your company still has pending ROC filings, this page explains what CCFS-2026 offered, why it no longer helps, and how to clear the backlog now.
What CCFS-2026 Was
CCFS-2026 was a one-time scheme under Section 460 read with Section 403 of the Companies Act, 2013. MCA used it to condone delays in annual filings so that the register would reflect up-to-date information, and to let inactive companies opt for dormancy or closure at lower fees.
What It Offered
- Overdue annual filings at the normal fee plus only 10% of the additional fee
- Dormant status under Section 455 by filing Form MSC-1 at half the normal fee
- Voluntary strike-off by filing Form STK-2 at 25% of the filing fee
- Immunity from penalty under Sections 92 and 137 in the cases described below
Forms It Covered
The circular called these the "relevant e-forms":
- MGT-7 and MGT-7A (annual return)
- AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS) and AOC-4 (XBRL) (financial statements)
- ADT-1 (auditor appointment)
- FC-3 and FC-4 (foreign companies)
- Older Companies Act, 1956 forms: 20B, 21A, 23AC, 23ACA, 23AC-XBRL, 23ACA-XBRL, 66 and 23B
Event-based forms such as DIR-12, INC-22, PAS-3 and SH-7 were not covered, and neither was DIR-3 KYC. LLP forms were outside the scheme altogether.
Who Could Not Use It
- Companies against which the Registrar had already started final strike-off action under Section 248
- Companies that had already applied for strike-off
- Companies that had applied for dormant status before the scheme began
- Companies dissolved under a scheme of amalgamation
- Vanishing companies
How the Fee Relief Worked
A late AOC-4 or MGT-7 carries the normal filing fee plus an additional fee of Rs 100 per day of delay, with no upper limit (in force since 1 July 2018). Under CCFS-2026, the company paid the normal fee and 10% of that additional fee.
Example
A company with authorised capital of Rs 1 lakh files one AOC-4 that is 1,000 days late.
| Filed under CCFS-2026 (by 15 Sept 2026) | Filed now | |
|---|---|---|
| Normal filing fee | Rs 200 | Rs 200 |
| Additional fee (Rs 100 x 1,000 days) | Rs 10,000 (10%) | Rs 1,00,000, and still rising by Rs 100 a day |
| Total | Rs 10,200 | Rs 1,00,200+ |
The same applies separately to each pending MGT-7, and to each year.
The Immunity, and Its Limits
The circular gave immunity from penalty, not a general immunity from prosecution.
- For MGT-7 and AOC-4, proceedings under Sections 92 and 137 were concluded with no penalty if the filing was made under the scheme before the adjudicating officer issued a notice, or within 30 days of that notice (the proviso to Section 454(3)).
- If the 30 days had already passed, or an adjudication order imposing a penalty had already been passed, the penalty stayed payable even though the filing was made under the scheme.
- For ADT-1, FC-3, FC-4 and the 1956 Act forms, immunity covered future penal action only where no prosecution had been filed and no show cause notice had been issued before the filing.
Dormant Status (Form MSC-1)
During the scheme, an inactive company could apply to become a dormant company under Section 455 by filing Form MSC-1 and paying half the normal fee. A dormant company stays on the register with minimal compliance, files Form MSC-3 each year, and can apply to become active again.
The dormant route is still available now, but at the full fee.
Voluntary Strike-Off (Form STK-2)
A company that did not want to continue could apply for strike-off in Form STK-2 and pay 25% of the filing fee under the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016.
STK-2 is still available now at the full fee. Strike-off is permanent in practice: the company is dissolved, and restoring it needs an order of the National Company Law Tribunal. If you may want the company later, consider dormant status instead. Our guide to closing a company through STK-2 or winding up covers the conditions and documents.
How to Clear a Backlog Now
Step 1: List every pending form
Log in to the MCA V3 portal and list each overdue AOC-4, MGT-7 or MGT-7A and ADT-1, with its financial year and due date.
Step 2: Prepare the financial statements
Each AOC-4 needs financial statements audited by a chartered accountant and adopted at a general meeting, with the Board's report. If books were not kept, reconstruct them from bank statements and invoices before the audit. Start with the oldest year.
Step 3: Prepare the annual returns
For each MGT-7 or MGT-7A, compile shareholding, share transfer, director and meeting details for that year.
Step 4: File year by year
File the forms for the oldest year first and pay the normal fee plus the full additional fee. Save each SRN and challan.
Step 5: Watch for notices
If the Registrar has already issued an adjudication notice under Section 92 or 137, filing within 30 days of that notice avoids the penalty under the proviso to Section 454(3).
What Non-Filers Face Now
The circular said that once the scheme ended, Registrars would take action under the Act against companies that had not used it and remained in default. That can include:
- Adjudicated penalties under Section 92(5) and Section 137(3): Rs 10,000 plus Rs 100 per day, up to Rs 2 lakh for the company and Rs 50,000 for each officer in default, per form
- Disqualification of directors for five years under Section 164(2) where financial statements or annual returns are not filed for any continuous period of three financial years
- Strike-off proceedings under Section 248 where the Registrar believes the company is not carrying on business
Timeline for CCFS-2026
Deadline Timeline
CCFS-2026 Key Dates
The scheme closed on September 15, 2026
Scheme Announced
MCA General Circular No. 01/2026
Scheme Window Opens
Filings under the scheme begin
Original Deadline
Extended to August 31 by MCA General Circular No. 03/2026
First Extension Ends
Extended to September 15 by MCA General Circular No. 04/2026
Scheme Closed
Final date; the 10% additional fee and penalty immunity ended
Full Fees and ROC Action
Full additional fee; Registrars to act against companies still in default
Source: MCA General Circulars No. 01/2026, 03/2026 and 04/2026; Companies Act 2013, Sections 92, 137, 164(2), 248, 454
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Frequently Asked Questions
Was the CCFS-2026 deadline extended beyond 15 September 2026?
No. The scheme opened on 15 April 2026 with an original closing date of 15 July 2026, was extended to 31 August 2026 and then to 15 September 2026, which was the final date. There has been no further extension, so the 90% waiver on additional fees is no longer available for forms filed after 15 September 2026.
Which form is used to apply for dormant status for a company?
A company applies to become a dormant company under Section 455 of the Companies Act, 2013 by filing Form MSC-1 with the Registrar, after passing a special resolution or obtaining the required consent. A dormant company files Form MSC-3 each year as its return of dormant status and can seek active status again through Form MSC-4. Form STK-2 is used for voluntary strike off, not dormancy.
What does it cost to clear pending ROC filings now that CCFS-2026 has closed?
You pay the normal filing fee for each form, which depends on the company's nominal share capital, plus an additional fee of Rs 100 per day of delay for AOC-4 and MGT-7, without any cap or waiver. For companies several years behind, this can run into lakhs across forms, and adjudication penalties may be added for continuing defaults, so prioritise filing the oldest year first.
Can the ROC strike off a company that has not filed returns for years?
Yes. Under Section 248(1) of the Companies Act, 2013, the Registrar can strike off a company that has not carried on business for two immediately preceding financial years and has not applied for dormant status. Companies that do not file financial statements and annual returns are commonly identified this way. Once struck off, restoration requires an appeal to the NCLT within 3 years of the strike off order.
Do I need audited accounts for every pending year before filing overdue AOC-4?
Yes. AOC-4 for each year must attach financial statements audited by a chartered accountant and adopted at a general meeting, along with the board's report. If books were not kept, they have to be reconstructed from bank statements, invoices and other records before audit. The auditor's appointment should also be regularised through ADT-1 if it was not filed in time.
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