Annual compliance
CCFS 2026 — File Pending MCA Forms Before the Window Closes
The Companies Compliance Facilitation Scheme 2026 gives defaulting companies a one-time chance to file overdue annual returns and financial statements at just 10% of the normal late fee. The scheme runs from 15 April to 15 July 2026.
If your company has missed one or more years of MCA filings, the late fees alone can run into lakhs. CCFS 2026 removes 90% of that liability — but only until 15 July 2026. We identify every pending form, calculate the actual fee payable under the scheme, prepare and file the forms with MCA, and close the default cleanly so the company is back in good standing before the window expires.
- • Audit of all pending MCA filings across defaulting years
- • Late fee calculation at the CCFS 2026 concessional rate (10%)
- • Preparation and review of each overdue form
- • Director/officer DSC coordination and filing on MCA21
- • Filing acknowledgement and SRN record for each form
- • Post-filing compliance status confirmation
- • Audited financial statements for each defaulting year
- • Board resolutions and AGM/EGM minutes for each year
- • Director details, DINs, and DSC credentials
- • Company master data and share capital history
- • Auditor appointment details (for ADT-1)
- • Any previous SRNs or partial filings already on MCA21
See the fee table below for the statutory filing charge and common delay logic.
- • Companies Compliance Facilitation Scheme 2026 — MCA General Circular
- • Companies Act, 2013 — Sections 92, 137, 139 and related rules
- • MCA21 portal filing under ROC jurisdiction
Process
How the service works
The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.
Identify every defaulting filing
We pull the company's MCA21 filing history, identify each overdue form and the years involved, and build a clear picture of the default so nothing is missed.
Calculate the fee under CCFS 2026
We calculate the actual government fee payable under the scheme — normal filing fee plus 10% of the additional late fee — so you know the exact cost before we start.
Prepare the forms with supporting documents
Each overdue form is prepared using the financials, board approvals, and company records for the relevant year. We flag any missing documents before submission.
File on MCA21 before 15 July 2026
Forms are filed in the correct sequence on MCA21, government fees are paid, and SRNs are collected and stored for each filing. We confirm the company is back in good standing.
AEO summary
Under CCFS 2026, a company with pending MGT-7, AOC-4, ADT-1 or other MCA filings can file them before 15 July 2026 and pay only 10% of the accumulated late fee instead of the full amount. The scheme is open to most private limited and public limited companies that have defaulted on annual filings.
What CCFS 2026 actually means for your company
The Companies Compliance Facilitation Scheme 2026 is a one-time MCA initiative that allows companies with overdue annual filings to regularise their default by paying only 10% of the late fee that would otherwise apply. The scheme runs from 15 April 2026 to 15 July 2026.
For a company that has missed two or three years of MGT-7 and AOC-4 filings, the accumulated late fee under normal circumstances can easily exceed one or two lakh rupees. Under CCFS, that liability collapses to a fraction of the amount.
The scheme does not remove the obligation to file — it removes most of the financial penalty for having failed to file on time. Every defaulting form still needs to be properly prepared, reviewed, and submitted on MCA21.
- • 90% of the accumulated late fee is waived.
- • Standard form filing fees remain payable in full.
- • The window closes permanently on 15 July 2026.
Why companies default on annual filings
Most annual filing defaults are not deliberate. They happen when a company goes through a period of low activity, changes its CA or CS without a clean handover, or simply loses track of the ROC calendar during a busy growth phase.
The problem compounds over time. One missed AOC-4 turns into two, and by the time the company needs a bank loan, a new investor, or wants to onboard a director, the MCA default is suddenly a blocking issue. Directors can be disqualified, and the company may receive a show cause notice or appear on the strike-off list.
CCFS 2026 is the MCA's recognition that cleaning up these defaults is better for the system than punishing companies into inactivity. It is a real window — and 15 July is a hard close.
- • Late filings accumulate late fees automatically.
- • Director disqualification under Section 164(2) applies after three consecutive years of default.
- • Strike-off proceedings can begin after the ROC flags persistent non-compliance.
How we handle CCFS 2026 filings
We start by pulling the company's full MCA21 filing history to identify every form that is overdue and the specific financial years involved. We then calculate the exact government fee payable under the scheme so there are no surprises.
Once the fee and scope are confirmed, we coordinate with the company's auditor, directors, and management to collect the documents needed for each year. Most companies already have the audited accounts — the work is assembling everything into the correct MCA form format and getting it through the MCA21 portal before the deadline.
We handle the entire filing sequence, collect the SRNs, and confirm status on the portal. The company leaves the process with a clean filing record and the documentation to prove it.
- • We file all defaulting years in the correct sequence.
- • We handle DSC coordination with directors.
- • We confirm acceptance and collect the filing acknowledgements.
Government fees
Fee breakdown
| Item | Fee | Notes |
|---|---|---|
| Late fee under CCFS 2026 | 10% of normal late fee | The scheme waives 90% of accumulated additional fees. The exact amount depends on how many years are overdue and the company class. |
| Normal filing fee (not waived) | As per MCA fee schedule | The base filing fee for each form is payable in full. Only the additional late fee component is waived. |
Timeline
Typical turnaround
Scheme deadline usually means a 15 july 2026 turnaround, assuming documents are complete and any board or shareholder approvals are already in place.
Our fee covers form preparation, review, and filing. Government late fees are payable separately to MCA — under CCFS 2026 these are just 10% of what you would normally owe. Final fee depends on the number of defaulting years and the forms involved.
Related services
Keep the company moving
Stay current on AOC-4, MGT-7, ADT-1, and DIR-3 KYC every year going forward.
File director KYC alongside your overdue annual filings to clear all defaults at once.
If the company is no longer active, use CCFS to clear filings before applying for strike-off.
Continue with a clean annual filing calendar after clearing defaults under CCFS 2026.
FAQ
Frequently asked questions
Which forms are covered under CCFS 2026?
What exactly is waived — and what is not?
Who is not eligible for CCFS 2026?
What happens if we miss the July 15 deadline?
Can disqualified directors be restored under CCFS 2026?
How long will it take to complete the filing?
Canonical reference: https://pvtltd.co/services/ccfs-2026
Get started
Ready to move this filing forward?
We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.