Services for clients across India. Applicable state, sector and professional requirements are assessed before an engagement.
Scheme-period note: This page discusses the period stated as ending 31 August 2026. Check current MCA notifications for any extension or alternative filing route; do not treat this page as confirmation that the scheme remains open.
CCFS-2026 is a one-time window: pending ROC annual returns can be filed at 10% of the normal additional fees — but only until 31 August 2026. For a company two or three years behind, that is the difference between a manageable bill and a punishing one, and the clock is now measured in weeks.
When this service is typically required
- Any AOC-4/MGT-7 backlog exists — how the scheme works
- Directors face disqualification exposure from continued default
- A dormant company must be regularised before revival, sale or strike-off
- Bankers or investors have flagged the MCA compliance record
Indicative scope
- MCA records pull: exactly which forms and years are pending
- Fee computation: normal vs CCFS cost, in writing, before you decide
- Preparation of pending financial statements and returns for filing
- Filing under the scheme with SRNs and payment trails
- Post-scheme calendar so the backlog never rebuilds
Key points at a glance
| Item | Position |
|---|---|
| Window | Extended — closes 31 August 2026 |
| Concession | Additional fees at 10% of the normal amount for covered forms |
| Reality check | Financials and AGM records must exist to file — preparation time counts against the deadline |
| After 31 August | Full ₹100/day additional fees resume, uncapped |
Deliverables
The pendency report, the comparative fee working, filed forms with challans, and the forward compliance calendar.
Information and documents generally required
CIN and MCA access, financials for pending years (or the records to build them), board/AGM minutes, DSCs of current signatories.
Engagement process
Client responsibilities, assumptions and reliance
Signed financials and minutes need director cooperation on a compressed calendar — August is short. Scheme eligibility for specific forms follows the circular's terms as applied to your record.
Scope exclusions
Condonation matters outside the scheme, director-disqualification proceedings, and strike-off (a separate service) — coordinated where they intersect.
Frequently asked questions
We are four years behind. Is it even worth it?
Usually more so — the older the default, the bigger the saving at 10%. The costing memo shows both numbers before you commit a rupee.
Can everything be done in the remaining weeks?
If records exist or can be built quickly, yes — the constraint is usually signed financials, not filing. The pendency audit on day one tells you honestly whether the window is achievable for your record.
Does the scheme erase our default history?
It regularises filings at concessional cost; it does not rewrite history or assure immunity from other proceedings. What it removes is the ongoing per-day bleed and the disqualification trajectory.
What if we miss 31 August?
Normal additional fees resume in full. Filing remains possible — just several times more expensive. That arithmetic is the entire case for acting now.
The applicable scope, documentation, professional responsibilities and timelines are agreed in an engagement letter before commencement.
ROC Annual FilingsStrike-Off & ClosureBooks Clean-UpRequest a Scope DiscussionThis page describes the service in general terms as on 6 August 2026 and is not professional advice or an assurance of any outcome. Registrations, filings, refunds and departmental outcomes depend on facts and the concerned authority. Figures and due dates change; verify current positions before acting.