MCA’s Late Fee Relief for Corporate Filings Ends on August 31

Companies with pending annual filings have only days left to avail the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026), which the Ministry of Corporate Affairs (MCA) has extended up to August 31, 2026.

The extension was granted vide General Circular No. 03/2026 dated July 8, 2026, on account of the capacity enhancement and restoration work underway at the MCA’s data centre following a fire incident on June 5, 2026.

Overview of CCFS-2026

CCFS-2026 is a one-time compliance window that allows companies to complete delayed statutory filings at significantly reduced additional fees. It was originally notified through General Circular No. 01/2026 dated February 24, 2026, for a three-month period from April 15, 2026, to July 15, 2026, and has since been extended to August 31, 2026.

Under the Scheme, companies can file pending annual returns, financial statements, and other specified e-forms — including MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC-4 (XBRL), ADT-1, FC-3, and FC-4, along with certain forms under the erstwhile Companies Act, 1956 — by paying the prescribed filing fees plus only 10% of the additional fees. Reduced fees are also available for companies seeking dormant status (MSC-1) or closure (STK-2).

The Scheme does not extend to companies against which action of final notice for striking off under Section 248 has already been initiated by the Registrar, companies that have applied for striking off, companies that have applied for dormant status before commencement of the Scheme, companies that have been dissolved pursuant to a scheme of amalgamation under the Act, and vanishing companies.

Notably, no penalty will be levied on defaulting companies if the annual returns and financial statements are filed under the Scheme before, or within 30 days of, issuance of notice by the adjudicating officer. Once the Scheme concludes, Registrars of Companies will take necessary action under the Act against defaulting companies that fail to use this window.

For more on the Scheme’s terms, see our earlier update here, the original February circular here, and the MCA’s FAQs on the Scheme here.

Other MCA Relaxations Following the Data Centre Fire

Separately, for reference, the MCA had also granted the following relief on account of the same data centre disruption:

• Form DPT-3 (Return of Deposits): The due date for filing Form DPT-3 for FY 2025-26 was initially June 30, 2026. Companies were permitted to file this form without additional fees up to July 31, 2026, per General Circular No. 02/2026 dated June 19, 2026, available here.
• Name reservation and resubmission: The MCA also provided relief measures regarding the validity of approved name reservations and e-form resubmissions, details of which are available here.

With the August 31 deadline now close, companies with pending filings should act promptly to avail the reduced additional-fee relief before the Scheme lapses.