Clear your pending ROC filings with a 90% penalty waiver
The Ministry of Corporate Affairs CCFS 2026 scheme lets defaulting companies file overdue MGT-7, AOC-4, ADT-1 and other ROC returns by paying only 10% of the late fees. Tax Garden prepares your financial statements, reconciles pending years, and files everything on the MCA portal before the window closes.
90%
waiver on additional late fees for every pending year
Apr 15 – Jul 15
one-time window under MCA Circular 01/2026
All forms
MGT-7, AOC-4, ADT-1, DIR-12, INC-22 and more
Savings calculator
3 years pending AOC-4
Without CCFS 2026
Normal + full late fee
With CCFS 2026
Normal fee + 10% of late fee
You save
Per pending ROC form set
Example for a small private limited company. Exact savings depend on your paid-up capital and years of default.
After July 15, 2026 the MCA has warned of enforcement action, Active Non-Compliant tagging, and director disqualification for persistent defaulters.
MCA Circular 01/2026
What is the Companies Compliance Facilitation Scheme 2026?
CCFS 2026 is a one-time amnesty announced by the Ministry of Corporate Affairs on February 24, 2026. It allows defaulting companies to clear overdue annual filings and secretarial forms on the MCA portal at significantly reduced fees, and offers immunity from prosecution for past defaults filed under the scheme.
90% waiver on late fees
Pay only 10% of the additional fee accumulated on overdue ROC filings. Normal filing fees still apply.
Immunity from prosecution
Filings completed before an adjudication notice is issued are protected from prosecution for those specific defaults.
Dormant status at 50% fees
Not operating but want to keep the company? Convert to dormant status at half the regular fee.
Voluntary strike-off at 25% fees
If you want to close a company cleanly, file STK-2 at a quarter of the standard filing fee.
Eligibility
Which companies can file under CCFS 2026?
If your company has any pending ROC filings from previous financial years, and no adjudication order has been passed against those specific defaults, you can use the scheme. Even dormant and inactive companies qualify.
- Private limited companies with overdue annual filings
- Public limited companies with pending ROC returns
- One Person Companies (OPCs) with filing backlogs
- Section 8 (non-profit) companies with outstanding compliance
- Companies flagged as 'active non-compliant' on the MCA portal
- Companies that want to move to dormant status or strike off cleanly
Coverage
Forms covered under CCFS 2026
The scheme covers all major annual and event-based ROC filings. These are the forms most of our clients are clearing right now.
| Form | Purpose | Typical late fee (without scheme) |
|---|---|---|
| MGT-7 | Annual Return (companies with share capital) | Rs 12,000+ / year |
| MGT-7A | Annual Return (small / One Person Companies) | Rs 6,000+ / year |
| AOC-4 | Financial Statements | Rs 12,000+ / year |
| AOC-4 CFS | Consolidated Financial Statements | Rs 12,000+ / year |
| ADT-1 | Auditor Appointment | Rs 3,600+ / year |
| DIR-12, INC-22, MGT-14 | Director, registered office, and board resolution filings | Varies by form |
Late fees are approximate and depend on delay period, company type, and authorised capital. Actual numbers are confirmed after an MCA master data check.
How we file for you
End-to-end CCFS 2026 filing in 5 steps
From reconstructing missing financials to uploading final forms on the MCA portal, we handle every step. You review and approve; we do the rest.
Free 15-minute diagnostic call
We pull your company master data from MCA, confirm how many years of filings are pending, and give you a fixed total-cost estimate on the same call.
Finalise accounts and auditor sign-off
Our team prepares balance sheets, P&L, and directors' reports for each defaulting year. If your auditor is hard to reach, we coordinate signatures for you.
File overdue forms in correct order
ADT-1 first, then AOC-4, then MGT-7 for each year. We run pre-scrutiny checks so no SRN gets rejected and no fee gets wasted.
Pay reduced fees on MCA portal
You pay only 10% of the additional late fee along with the normal filing fee. We share the challan and SRN for every form.
Receive clean compliance certificate
Once the ROC accepts all forms, your company status moves back to 'Active Compliant'. We hand over a compliance dossier you can show to banks and investors.
No credit card. No commitment. We tell you the total cost before you pay anything.
Worked example
Real numbers: 3 years of AOC-4 + MGT-7 defaults
Here is what a typical small private limited company with three years of pending AOC-4 and MGT-7 filings pays under CCFS 2026 versus the regular fee structure.
- Additional (late) fee without scheme: approximately Rs 100 per day per form, accumulating to Rs 72,000+ across both forms.
- Under CCFS 2026, the additional fee is capped at 10%: around Rs 7,200 total.
- Normal filing fees and Tax Garden's service fee are transparent and confirmed before you commit.
Regular path
Normal fee + full late fee, 3 years
Rs 72,600
Under CCFS 2026
Normal fee + 10% of late fee, 3 years
Rs 7,800
Total savings
Per company, one-time
Rs 64,800
Illustrative. Exact liability depends on paid-up capital, exact delay days, and form mix. Final numbers are confirmed from MCA master data.
Why founders choose Tax Garden
Cleanup that holds up under due diligence
Named company secretary assigned
You work with one specific CS throughout the filing cycle. No ticket queues, no handoffs.
Pre-scrutiny on every form
We run MCA pre-scrutiny checks before paying fees so rejected SRNs do not eat into your scheme budget.
Investor-ready dossier
At the end, you get a clean compliance dossier with challans, SRNs, and the ROC certificate ready to share with banks and investors.
FAQs
Common questions about CCFS 2026
What is the CCFS 2026 scheme?
+
The Companies Compliance Facilitation Scheme 2026 is an amnesty program announced by the Ministry of Corporate Affairs under General Circular No. 01/2026. It lets defaulting companies clear overdue ROC returns with a 90% waiver on additional late fees. The window runs from April 15, 2026 to July 15, 2026.
How much can I actually save under CCFS 2026?
+
Savings depend on how many years of filings are pending and the size of the company. A small private limited company with 3 years of overdue AOC-4 would typically pay about Rs 3,900 under CCFS 2026 versus Rs 36,300 without the scheme. For companies with larger capital bases or longer defaults, the savings can run into lakhs.
Which forms are covered under the scheme?
+
The scheme covers MGT-7, MGT-7A, AOC-4, AOC-4 CFS, ADT-1, and most other mandatory ROC filings, including DIR-12, INC-22, and MGT-14. It does not cover forms related to fraud, misrepresentation, or already-adjudicated defaults.
I have received a notice from the MCA. Can I still file under CCFS 2026?
+
If the notice is a show cause notice and no adjudication order has been passed yet, you can still file under the scheme and get immunity from prosecution for that specific default. Once an adjudication order is passed, CCFS 2026 no longer applies to that filing.
Will the July 15, 2026 deadline be extended?
+
MCA has not indicated any extension. Previous compliance schemes have occasionally been extended, but the circular language for CCFS 2026 is firm on the July 15 cutoff. After this date, MCA has warned of enforcement action against remaining non-filers.
Do directors need to do DIR-3 KYC separately?
+
Yes. DIR-3 KYC is a separate annual requirement for every DIN holder and is not covered under CCFS 2026. We typically bundle KYC filings with CCFS 2026 work so your directors end up fully compliant in one go.
Go deeper
Detailed CCFS 2026 reads
Guide
CCFS 2026 Amnesty Scheme: Save 90% on Late Fees
Detailed walkthrough of MCA Circular 01/2026 covering eligible forms, fee calculation, dormant company options, and the full filing process.
Read guidePlaybook
How to Clear Your Pending ROC Filings Before July 15
Step-by-step playbook for defaulting companies: dormant status, voluntary strike-off, prosecution immunity, and exact filing order.
Read playbookLet us handle your CCFS 2026 filing, end-to-end
Book a free eligibility check. We will pull your MCA master data, list every pending form, and quote a fixed fee on the same call. No follow-up haggling.
Transparent fees confirmed upfront. No surprise charges after filing starts.