The Companies (Compliance Filing Scheme) — CCFS 2026 — waives 90% of the additional fees payable on late MCA filings made during the scheme window, per the MCA general circular extending the window to 31 August 2026 (MCA General Circular 03/2026 dated 8 July 2026). The waiver applies to the additional late fee; the normal filing fee and any other statutory charges remain payable.

The scheme covers standard annual and event-based filings including AOC-4 (financial statements), MGT-7 / MGT-7A (annual return), ADT-1 (auditor appointment), PAS-3 (return of allotment), DIR-12 (director changes) and SH-7 (share capital changes) — this calculator's supported list. Companies with struck-off, under-liquidation, amalgamated or dormant status are excluded from the scheme.

The underlying additional fee is ₹100 per day per form under s.403 of the Companies Act 2013, which accrues until the form is filed. CCFS 2026 wipes 90% of that accrued amount for eligible filings in the window, which is why acting before the 31 August 2026 deadline matters — the longer you wait, the more the underlying additional fee grows even at 10% payable.

No — the waiver applies only to the additional late fee, not to the normal statutory filing fee or any penalties imposed separately (for example, penalties for non-filing under s.137 or s.92 are a different route). The calculator lets you enter the additional fee figure you see on MCA and shows exactly what you'd pay under the scheme.

You file the covered forms on the MCA21 portal (efiling.mca.gov.in) within the scheme window and the 90% waiver is applied at filing. After the window closes the calculator reports the scheme as closed for reference only — so check the current circular before relying on the date, as MCA has already extended it once.