MCA's fee amnesty ends 31 August: what a company with overdue filings or a dead shell saves

If you've got a private limited company sitting around that you stopped filing for, or one you've been meaning to shut down properly, the next few days matter. The Ministry of Corporate Affairs is running a fee-discount window called CCFS-2026, and it closes on 31 August 2026. After that, every number below goes back to full price.

Who this is for

This is for founders holding a Pvt Ltd that hasn't filed AOC-4 or MGT-7 in a while, and for founders who decided a while back that a particular company is done and just never got around to closing it properly. It only helps companies. If you're running an LLP, this scheme does nothing for you. CCFS-2026 defines a company through Section 2(20) of the Companies Act, and LLPs sit outside that definition entirely.

Three discounts, real numbers

MCA General Circular 01/2026, dated 24 February 2026, created the scheme and brought it into force from 15 April 2026. It was supposed to end on 15 July, but a fire at the MCA data centre on 5 June 2026 knocked out systems the scheme depends on. General Circular 03/2026, dated 8 July 2026, pushed the closing date to 31 August 2026 to make up for the disruption. That's the date on the table below.

MSC-1 already costs half the standard ROC filing-fee slab on an ordinary day, dormant status has always been priced that way regardless of any scheme. CCFS-2026 knocks another 50% off that, on top. We won't hand you one combined rupee figure for it. No source we've checked confirms how the two discounts stack together, so treat them as two separate facts and ask us for your company's actual number instead of doing that math yourself.

What it doesn't cover

Three groups get nothing here. LLPs are out entirely, for the reason above. Companies already deep into strike-off don't get the discount on that particular filing. If the final notice has already gone out, or you've already submitted the STK-2 application, the fee you agreed to at filing time stands. A company already sitting in dormant status doesn't get a second MSC-1 discount either. That discount covers moving into dormancy for the first time. One that's already dormant has already claimed it.

Why waiting costs more than the fee

Waiting has its own cost, separate from the scheme closing. Section 164(2) of the Companies Act disqualifies every director who sat on the board during three continuous financial years without an AOC-4 or MGT-7 filing, all of them together, regardless of who was actually responsible for missing it. Five years, no reappointment at that company, no new directorship anywhere else. It also deactivates your DIN across every company you direct, including ones that have never missed a filing. If you're already close to that three-year mark, the discount is the smaller problem here. Catch up the filings now and the exposure stays a paperwork problem. Wait past three years and it becomes a personal one.

What to do this week

Two different situations, two different document lists. Work out which one you're in before you call anyone, closing the company and catching up its filings need different paperwork.

If you're closing it under STK-2

• A CA-certified statement of assets and liabilities dated within 30 days of filing, with the CA's UDIN
• Board resolution approving the strike-off
• Special resolution from shareholders, or written consent from 75%+ of members by value
• Notarised STK-3 indemnity bond on stamp paper, from every director
• Notarised STK-4 affidavit confirming no pending dues, from every director
• Every AOC-4 and MGT-7 up to the last financial year the company was active, filed and accepted

If you're catching up filings instead

• Financial statements for each pending year, audited where required
• Board and shareholding details for each pending year, for the MGT-7 return
• A digital signature certificate for the director who'll sign the forms
• A CA or CS to certify the filings if turnover crosses the audit threshold

This is document and filing facilitation. We don't practise law and won't call this legal advice, if your situation involves a dispute or a pending case, get a lawyer or company secretary on it directly.