🚨 CCFS-2026 is LIVE — MCA Circular No. 01/2026 · 90% waiver on ROC late filing fees
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MCA General Circular No. 01/2026 · Dated 24 Feb 2026

CCFS-2026
ROC Fee Savings Calculator

Enter your AGM date — the calculator auto-computes statutory due dates, applies ₹100/day additional fee (Section 403), adds normal MCA filing fees, and shows your exact savings under the 90% waiver.

✦ AOC-4
✦ MGT-7 / MGT-7A
✦ ADT-1
✦ Normal + Additional Fee
✦ Apr 15 – Jul 15, 2026
Opens: April 15, 2026
Closes: July 15, 2026 Circular: MCA No. 01/2026
Savings Calculator

Calculate Your CCFS-2026 Savings

Covers normal MCA filing fee (by authorised capital) + ₹100/day additional fee (Sec. 403). Under CCFS-2026, 90% of the additional fee is waived.

📌 How due dates are calculated:
AOC-4: Due 30 days from AGM → standard due date 29 Oct (if AGM on 30 Sep)
MGT-7 / MGT-7A: Due 60 days from AGM → standard due date 28 Nov (if AGM on 30 Sep)
ADT-1: 15 days from AGM / Board resolution — enter event date manually
• Filing date for delay calculation = 15 April 2026 (scheme start date)
Normal base fees are payable in full — only additional (late) fees get 90% waiver
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Entity & Capital
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Select Forms
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AGM Details

Used to compute the normal MCA filing fee per form

Only forms covered under CCFS-2026 (MCA Circular No. 01/2026) are listed

If AGM was not held, enter the last permissible date on which it should have been held (usually 30 Sep for Pvt Ltd / Public; 31 Dec for OPC)

Your CCFS-2026 Fee Estimate

Normal MCA fee (full) + Additional fee at ₹100/day · 90% additional fee waived under CCFS-2026

₹0
Total Estimated Savings (90% of Additional Fee)
Normal Filing Fee (100%)
₹0
Full base fee — payable regardless
Additional Fee Without Scheme
₹0
₹100/day total if no CCFS
Total Payable Under CCFS-2026
₹0
Base fee + 10% of additional fee
FormFY / AGMDue DateDelay (Days)Normal FeeAdd. Fee FullAdd. Fee (CCFS 10%)You Save
⚠️ Disclaimer: This is an indicative estimate based on the MCA fee schedule (Companies Registration Offices & Fees Rules, 2014) and ₹100/day additional fee under Section 403 of the Companies Act, 2013, with 90% waiver per CCFS-2026 (MCA Circular No. 01/2026, dated 24 Feb 2026). Actual fees on the MCA portal may vary slightly based on exact filing date and portal computation. Consult CS Khushbu S. Joshi for exact computation before filing.

Ready to File Under CCFS-2026?

Window closes July 15, 2026. CS Khushbu S. Joshi handles end-to-end filing — from document prep to MCA portal submission.

Official Scope

Forms Covered Under CCFS-2026

Source: MCA General Circular No. 01/2026, dated 24 February 2026

FormDescriptionCCFS-2026?Standard Due Date
AOC-4Financial Statements✓ Covered29 Oct (AGM on 30 Sep)
AOC-4 CFS / XBRLConsolidated or XBRL Financials✓ Covered29 Oct (AGM on 30 Sep)
MGT-7Annual Return (Pvt Ltd, Public Ltd)✓ Covered28 Nov (AGM on 30 Sep)
MGT-7AAnnual Return (OPC, Small Co.)✓ Covered28 Nov (AGM on 30 Sep)
ADT-1Auditor Appointment✓ Covered15 days from AGM / Board resolution
FC-3 / FC-4Foreign Company Annual Filings✓ CoveredAs applicable
DPT-3Return of Deposits / Loans✗ Not Covered
INC-20ACommencement of Business✗ Not Covered
DIR-3 KYCDirector KYC✗ Not Covered
LLP Form 8 / 11LLP Annual Filings✗ Not CoveredLLP Act — separate law

⚠️ Companies NOT eligible for CCFS-2026

  • Companies against which final strike-off notice u/s 248 has already been issued by ROC
  • Companies that have filed for voluntary strike-off (STK-2)
  • Companies already granted dormant status u/s 455
  • Companies dissolved under a scheme of amalgamation
  • Vanishing companies
FAQs

Frequently Asked Questions

What is the CCFS-2026 scheme?
Companies Compliance Facilitation Scheme 2026 was notified by MCA via General Circular No. 01/2026 dated 24 February 2026. It allows companies to file overdue annual returns (MGT-7/7A) and financial statements (AOC-4) from April 15 to July 15, 2026, paying only 10% of the additional late fees otherwise applicable under Section 403.
What is the actual late fee being waived? How is it calculated?
Under Section 403 of the Companies Act, 2013, the additional fee for delayed annual filings is ₹100 per day per form, with no upper cap. For example: AOC-4 filed 500 days late → additional fee = ₹50,000. Under CCFS-2026 you pay only ₹5,000 (10%), saving ₹45,000. The normal filing fee (based on authorised capital) is payable in full regardless.
What are the standard due dates for AOC-4 and MGT-7?
For most companies with financial year ending March 31:
• AGM must be held by 30 September
AOC-4 (Financial Statements): due within 30 days of AGM = 29 October
MGT-7 / MGT-7A (Annual Return): due within 60 days of AGM = 28 November
For OPCs: AGM not required; AOC-4 due within 180 days of FY end; MGT-7A due 60 days from FY close.
Are DPT-3, INC-20A, DIR-3 KYC, or LLP forms covered?
No. CCFS-2026 only covers annual compliance forms as listed in MCA Circular 01/2026 — primarily MGT-7, MGT-7A, AOC-4 (and its variants), ADT-1, FC-3, and FC-4. DPT-3, INC-20A, DIR-3 KYC, and LLP forms (Form 8, Form 11) are explicitly not covered.
Will this protect against prosecution?
Yes — CCFS-2026 provides conditional immunity from penalty and prosecution proceedings for the specific forms filed under the scheme, provided no prosecution was initiated before filing. After July 15, 2026, MCA has stated ROCs will initiate action against defaulting companies. Consult CS Khushbu Joshi for your specific situation.

Don't Miss This 91-Day Compliance Window

CS Khushbu S. Joshi handles your complete CCFS-2026 ROC filing — from document preparation to MCA portal submission. An initial consultation can be arranged on request.

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