CCFS-2026 Extension: Last Chance to Complete Pending ROC Filings

Introduction: CCFS-2026 – Last Chance for ROC Filings

The Ministry of Corporate Affairs (MCA) has introduced the Companies Fresh Start Scheme (CCFS-2026) – a one-time opportunity for companies and LLPs to file belated ROC documents without heavy penalties. If you have pending annual returns, financial statements, or other forms, this is your last chance to comply and avoid strict action.

What is CCFS-2026 (Companies Fresh Start Scheme)?

CCFS-2026 is a compliance window introduced by the MCA to help companies and LLPs clear their pending filings. Under this scheme, businesses can file belated ROC forms without the usual heavy penalties, making it easier to become compliant.

• Scheme period: April 1, 2026 – September 30, 2026 (extended)
• Applicable to: All companies and LLPs
• Forms covered: AOC-4, MGT-7, DIR-3 KYC, DPT-3, etc.
• Benefit: Waiver of additional penalty & immunity from prosecution

Why CCFS-2026 is Critical for Your Business

• Avoid heavy penalties: Regular late fees can be 10x higher; CCFS waives them.
• Protect directors: Non-compliance can lead to director disqualification.
• Maintain company status: Avoid strike-off or winding-up proceedings.
• Build trust: Compliance improves credibility with banks, investors, and partners.
• Peace of mind: Clear all pending ROC obligations in one go.

Eligibility & Requirements for CCFS-2026

• All companies & LLPs: Active or struck-off, both can apply.
• Pending filings: Any belated ROC form (AOC-4, MGT-7, etc.)
• No ongoing prosecution: Companies under serious fraud cases are not eligible.
• Fees: Pay normal filing fees + additional fee (no penalty).

Step-by-Step Process to File Under CCFS-2026

1. Check pending forms: Log in to MCA portal to see all overdue filings.
2. Prepare documents: Gather financial statements, annual returns, board resolutions.
3. Draft forms: Fill the required ROC forms (AOC-4, MGT-7, etc.) with accurate data.
4. Pay fees: Pay the applicable filing fees + additional fee (penalty waived).
5. Submit & verify: Upload forms on MCA portal and verify with DSC.
6. Acknowlegment: Get SRN and confirmation of filing.

Documents Required for CCFS-2026 Filing

• Financial statements: Balance sheet, P&L account, cash flow (audited).
• Annual return: MGT-7 or MGT-7A (for small companies).
• Board resolution: For approval of financials and filing.
• DIN & PAN: Director identification number and PAN of company.
• DSC: Digital signature certificate of directors.
• Previous filings: Any earlier ROC forms for reference.

Penalties & Fees for CCFS-2026

Under CCFS-2026, the government has waived the heavy penalty for delayed filings. You only need to pay:

• Normal filing fee: As per form type (varies by company).
• Additional fee: Reduced to ₹2,000–₹10,000 (vs. regular penalty of ₹1 lakh+).
• Late fee for DIR-3 KYC: ₹5,000 if filed after due date.
• Immunity: No prosecution for delay under this scheme.

How Liquetax Can Help You with CCFS-2026

• Document review: We check your financials and forms for accuracy.
• Form preparation: We draft and fill ROC forms (AOC-4, MGT-7, etc.) correctly.
• Fee calculation: We compute the exact fees and additional charges.
• Online filing: We file on MCA portal using your DSC.
• Compliance check: We ensure all pending forms are covered.
• Post-filing support: We help you with any queries or ROC notices.

Choose Liquetax for a hassle-free, error-free CCFS filing experience.

Client Success Story: Saved ₹2.5 Lakh with CCFS-2026

With Liquetax, you can clear your pending ROC filings smoothly and save significant penalties.

FAQs on CCFS-2026 Extension