The Institute of Company Secretaries of India (ICSI) has once again approached the Ministry of Corporate Affairs (MCA) seeking an extension of the Company Compliance Facilitation Scheme (CCFS) 2026. In its representation dated August 28, 2026, ICSI has requested that the one-time scheme be extended preferably up to September 30, 2026, citing practical difficulties being faced by companies and professionals in completing pending statutory compliances.
The representation was addressed to Dr Pallavi Jain Govil, Secretary, Ministry of Corporate Affairs, and follows ICSI's earlier letter dated August 20, 2026, requesting an extension of CCFS 2026.
ICSI Highlights Challenges in Completing CCFS 2026 Compliances
According to ICSI, a large number of companies are still working to complete pending filings under CCFS 2026. The institute pointed out that the volume of filings, coupled with technical difficulties on the MCA-21 V3 portal, has made it challenging for companies and professionals to complete the process within the existing timeline.
In several cases, companies also require additional time to obtain necessary approvals, complete financial records and address procedural requirements before they can submit their pending forms.
ICSI has therefore requested the Ministry to consider a one-time extension beyond August 31, 2026, preferably until September 30, 2026.
Key Reasons Cited by ICSI
The institute has outlined several practical reasons supporting its request for an extension:
1. Pending Financial and Tax-Related Matters
ICSI noted that in several cases, companies are unable to complete their statutory filings because of pending income-tax compliances, reconciliation of financial records and other related audit requirements.
As accounts and consequential statutory filings cannot always be completed within the stipulated period, additional time would help companies finalise their records and complete the required filings.
2. Regularisation of Long-Pending Defaults
Companies with historical defaults often need to undertake extensive groundwork before filing their pending compliances.
This may involve tracing and compiling records relating to earlier years, obtaining supporting documents, completing audits, securing approvals and obtaining professional certifications.
ICSI particularly highlighted the difficulties faced by SMEs, inactive companies and entities with prolonged periods of non-compliance.
3. DIN and DSC-Related Prerequisites
Another issue highlighted by ICSI relates to companies whose Director Identification Numbers (DINs) are inactive or deactivated.
Such companies may first need to complete KYC requirements, renew Digital Signature Certificates (DSCs), reactivate DINs and subsequently update the company's statutory records. These dependencies can delay the filing of pending forms under CCFS 2026.
4. Heavy Compliance Workload During August-September
ICSI also pointed to the concentration of statutory work during the August-September period.
Professionals and companies are simultaneously dealing with income-tax, tax audit, GST and other statutory compliance requirements . According to the institute, the residual workload arising from the earlier MCA-21 outage has further contributed to delays in completing CCFS-related filings.
5. Companies Under Revival or Restoration Proceedings
The representation also draws attention to companies undergoing revival or restoration processes.
Several companies seeking regularisation of historical defaults are also pursuing restoration of their names under Section 252 of the Companies Act, 2013. Completing pending filings and related compliances can be important for supporting such proceedings and complying with directions of the Hon'ble NCLT.
ICSI believes that an extension would provide these companies with a meaningful opportunity to complete the necessary compliances and support their revival or restoration efforts.
ICSI Requests One-Time Extension Till September 30
Considering these challenges, ICSI has requested the Ministry of Corporate Affairs to provide a one-time extension of CCFS 2026 beyond August 31, 2026, preferably up to September 30, 2026.
The institute stated that such an extension would give genuine stakeholders additional time to complete pending compliances and further the objective of CCFS 2026—providing an opportunity for companies to regularise historical defaults and improve corporate compliance.
ICSI has also indicated that it would not make any further proposals for extension of the scheme, if the requested extension is considered.
What Happens Next?
It is important to note that ICSI has requested the extension; the representation itself does not constitute an extension granted by the MCA. Companies and professionals should therefore continue to follow the officially applicable CCFS 2026 timeline unless and until the Ministry of Corporate Affairs issues a formal notification or announcement extending the scheme.
The requested extension, if approved, could provide additional relief to companies struggling with historical defaults, pending documentation, DIN/DSC issues, tax-related dependencies and portal-related challenges.
Official copy of the representation is as follows
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