How to Apply for the MCA Companies Compliance Facilitation Scheme (CCFS-2026)

Kaustav Chowdhury

Jul 24

4 min read

The Ministry of Corporate Affairs (MCA) launched the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) on 15 April 2026, giving companies a structured window to clear overdue annual filings at drastically reduced additional fees. On 8 July 2026, the MCA extended the scheme deadline to 31 August 2026, following capacity enhancement and restoration activities at the MCA data centre after a fire incident on 5 June 2026. Under the scheme, companies can file pending annual returns and financial statements by paying normal fees plus only 10 per cent of the applicable additional fees, representing a 90 per cent reduction in late filing penalties. This guide explains how to apply for the scheme through the MCA21 V3 portal.

Step 1: Check Eligibility

Before beginning the filing process, verify whether the company qualifies under CCFS-2026. The scheme is available to all companies registered under the Companies Act, 2013 (or the erstwhile Companies Act, 1956) that have pending annual filings.

Companies that are not eligible:

Companies that have already received a final strike-off notice under Section 248 of the Companies Act, 2013
Companies that have already applied for strike-off or dormant status before the scheme commenced
Companies that have been amalgamated or dissolved by an order of the NCLT or court
Vanishing companies as identified by the MCA

Step 2: Identify All Pending Filings

Log in to the MCA21 V3 portal at mca.gov.in using the company's authorised signatory credentials. Pull the company's complete filing history and identify all outstanding forms for each financial year. The forms covered under CCFS-2026 include:

Form AOC-4 / AOC-4 XBRL (financial statements under Section 137)
Form MGT-7 / MGT-7A (annual return under Section 92)
Form ADT-1 (auditor appointment under Section 139)
Form DIR-3 KYC (director KYC under Rule 12A)
Form MGT-14 (resolutions under Section 117)
Form INC-22 / INC-20A (registered office and commencement of business under Sections 12 and 10A)
Corresponding forms under the Companies Act, 1956 (Form 20B, 21A, 23AC, 23ACA, 66)

Companies that recently registered through the MCA portal should verify whether their initial commencement (INC-20A) and first auditor appointment (ADT-1) filings are also overdue.

Step 3: Follow the Correct Filing Sequence

The MCA21 V3 portal enforces a filing sequence that must be followed for each financial year. The recommended order is: first, file Form ADT-1 (auditor appointment) to establish the auditor relationship for the financial year; second, file Form AOC-4 / AOC-4 XBRL (financial statements); third, file Form MGT-7 / MGT-7A (annual return). Filing out of sequence will result in the portal rejecting the form. If filings are pending for multiple financial years, complete the sequence for each year chronologically, starting from the earliest outstanding year.

Step 4: Calculate the Reduced Fee

Under CCFS-2026, the total fee payable consists of the normal filing fee plus 10 per cent of the additional fee that would otherwise apply. For example, if the normal fee for Form AOC-4 is Rs 300 and the accumulated additional fee for late filing is Rs 10,000, the total payable under the scheme would be Rs 300 + Rs 1,000 (10 per cent of Rs 10,000) = Rs 1,300. Without the scheme, the total would have been Rs 10,300. The portal automatically calculates the reduced fee during the filing process. The MCA data centre fire and deadline extensions have affected portal availability, so companies should plan for potential intermittent access.

Step 5: Choose the Right Track

CCFS-2026 offers three distinct tracks depending on the company's situation:

Track 1: Complete pending filings. File all overdue annual returns and financial statements by paying normal fees plus 10 per cent of additional fees. This is the standard track for companies that intend to continue operations.

Track 2: Apply for dormant status. Companies that have not been carrying on business or have not been in operation can apply for dormant status under Section 455 of the Companies Act, 2013 by filing Form MSC-1 at 50 per cent of the normal filing fee.

Track 3: Apply for strike-off. Companies that wish to close down can apply for voluntary strike-off by filing Form STK-2 at 25 per cent of the normal filing fee. Companies considering restoration after strike-off should note that the restoration process is significantly more complex and expensive than preventing the strike-off in the first place.

Step 6: File the Forms on the MCA21 V3 Portal

Since the legacy MCA21 V2 portal has been decommissioned, all filings must be done through the V3 portal. The steps are: log in with the company's authorised signatory credentials, navigate to the e-filing section, select the applicable form, fill in all required fields, attach the mandatory documents (financial statements, board resolutions, auditor's report, and other applicable annexures), verify the pre-calculated reduced fee, sign the form using the Digital Signature Certificate (DSC) of the director and the practicing professional (where applicable), and submit. The annual MCA compliance calendar provides a complete list of filing deadlines that companies should adhere to going forward to avoid accumulating fresh defaults.

Step 7: Verify Filing Status and Retain Records

After submission, check the filing status on the portal. Each successfully filed form will generate a Service Request Number (SRN). Download and retain the filed form, fee receipt, and SRN confirmation for each filing. If any form is rejected by the ROC, rectify the deficiency and refile within the scheme period. No separate application is required under CCFS-2026, unlike the earlier Companies Fresh Start Scheme (CFSS-2020).

Key Takeaways

CCFS-2026 is open from 15 April 2026 to 31 August 2026 (extended from the original 15 July deadline).
Companies can file pending annual returns and financial statements by paying normal fees plus only 10 per cent of the additional fee, a 90 per cent reduction.
Three tracks are available: complete filings (10 per cent additional fee), dormant status via Form MSC-1 (50 per cent of normal fee), or strike-off via Form STK-2 (25 per cent of normal fee).
All filings must be made through the MCA21 V3 portal; no separate scheme application is required.
Companies that have received a final strike-off notice, already applied for strike-off, or been amalgamated are not eligible.

With the deadline now at 31 August 2026, companies with pending annual filings should act promptly to take advantage of the 90 per cent fee reduction. Clearing compliance defaults now will avoid future regulatory action and preserve the company's active status on the MCA register.