Companies Compliance Facilitation Scheme (CCFS) 2026

Last Updated on February 26, 2026

Ministry of Corporate Affairs (MCA) launched CCFS (Companies Compliance Facilitation Scheme) 2026, which offers a structured compliance framework to help reduce the growing number of compliance arrears and promote voluntary compliance.

The purpose of this initiative is to offer financial assistance, reduce legal risks, and give businesses a fair chance to cure defaults, apply for dormancy, or strike off.

What is CCFS 2026?

The MCA launched CCFS 2026 via General Circular No. 01/2026, a one-time compliance relief program on February 24, 2026. Along with conditional immunity from penalties and reduced penalties, this program helps companies obtain dormant status or strike-off and complete important statutory filings, including annual returns and financial statements.

Scheme Validity

• The CCFS-2026 is operational only for three months, from April 15 to July 15, 2026.
• Under this initiative, all stages must be completed within the set time; failing which, all benefits under the scheme would be forfeited.

Applicability

• Under the Companies Act, 2013, businesses registered under the 2013 Act, as well as certain filings under the 1956 Act, are eligible for this scheme. It comprises annual returns (MGT-7/MGT-7A) and financial statements (AOC-4).
• Companies may standardise default terms, request dormant status, or initiate strike-off proceedings at lower rates.
• Under certain conditions and timeframes, penalties can be excused. One can only use the approach within the designated time constraint.

Who are excluded?

• Companies previously wiped off by the RoC, companies getting a final strike-off notification prior to the beginning of the program, and firms broken by merger or alliance.
• Companies are being investigated for fictitious activities or for no longer operating.
• Firms once operated under court mandates and fines.

Which Forms are Included in CCFS 2026?

1. Use Form AOC-4 (or its modified versions like AOC-4 XBRL and AOC-4 CFS) for making financial statement filings with the Registrar of Companies (RoC).
2. Companies (including One Person Companies and small companies) can use Form MGT-7 / MGT-7A to file annual returns.
3. Use Form ADT-1 for appointing auditors.
4. International companies can use Forms FC-3 and FC-4 to prepare financial statements and file annual returns.
5. Ensure that all pending forms under the Companies Act, 1956, are completed as required by the scheme.

Fees Structure Under CCFS 2026 (Normal Fee vs Scheme Fee)

ROC Filing Fee Comparison Under CCFS 2026

Particulars	Normal Filing (Without Scheme)	Under CCFS 2026
Additional Late Filing Fee	100% of the additional fee is payable	Only 10% payable (90% waiver)
Annual Return (MGT-7 / MGT-7A)	Full additional fee	90% waiver on additional fee
Financial Statement (AOC-4)	Full additional fee	90% waiver
Auditor Filing (ADT-1)	Full additional fee	90% waiver
Dormant Status (MSC-1)	100% normal fee	Pay only 50%
Strike-Off (STK-2)	100% normal fee	Pay only 25%

Example: If your late filing penalty is ₹1,00,000
Under CCFS → You pay only ₹10,000, and you save ₹90,000.

1. The filing fees for every e-form must be paid by the business as standard statutory filing fees as required by the Companies Act of 2013.

2. The new system reduces the additional cost for late filing, which will be lowered from 100% to 10%.

3. Dormant Status (MSC-1): Companies applying for dormant status will have to pay 50% of the standard filing fee.

4. Strike-Off (STK-2): Companies applying for voluntary strike-off will have to pay 25% of the standard filing fee.

How To Avail Protection Under CCFS 2026?

Verify Eligibility

In order to avail benefits under CCFS-2026, companies must meet the following key requirements:

• The company must have outstanding statutory filings, such as Annual Returns and Financial Statements.
• It can be either an active company or an inactive/dormant company applying for regularisation.
• Companies that have received a final strike-off notice from the ROC are not eligible for this scheme.
• Companies that applied for strike-off before the scheme’s operational period.
• Companies that applied for inactive status before the program.
• Companies that have been dissolved because of mergers or are vanishing companies.

Choose the Compliance Option Required

The CCFS-2026 form offers three options based on your company’s requirements:

Regularise outstanding filings

The form requires you to submit all outstanding annual filings, which include:

• MGT-7 or MGT-7A (Annual Return),
• AOC-4 and its variants (Financial Statements)
• Other forms (ADT-1, FC-3, FC-4, and various earlier forms under the Companies Act, 1956).

You need to pay the standard statutory fees as per MCA regulations.

Late filing penalties can be waived by paying only 10% of the extra fees, reducing the fine by 90%.

Apply for Dormant Company Status

If the company is not functioning and you want to keep the compliance requirements low in the future:

• You need to submit e-Form MSC-1 within the specified scheme period.
• You need to pay only 50% of the normal filing fee (the rest is waived). By
• Obtaining dormant status, the company can remain on the MCA register with limited responsibilities and lower costs.

Apply for Company Strike-Off (Closure)

If you want to close the company permanently:

• You need to submit e-Form STK-2 on the CCFS portal.
• You need to pay only 25% of the normal strike-off filing fee, which is a cheaper option compared to the normal fee.

Acquire protections against punishment

One of the key protections under CCFS-2026 is conditional immunity from statutory penalties.

For annual returns (Section 92) and financial statements (Section 137)

• If the filing is completed before an adjudication notice is issued by an adjudicating officer under Sections 92 or 137, no penalties will be imposed.
• If notice is issued but filing is done within 30 days of that notice, still, no penalty will be charged under those sections.

If an adjudication order has already been passed or the 30-day period has expired:

The company remains liable for penalties; the reduced fee benefit applies.

Other forms (ADT-1, FC-3, FC-4, etc)

If no prior prosecution or show-cause notice was issued before filing under the Scheme, immunity from future fines is granted.

Complete all actions within the Scheme Window

All submissions between April 15 and July 15, 2026, qualify for protection. Preparation for filing includes:

• Finding and organising annual returns, financial statements, and default files.
• Obtaining board approvals and ensuring authorised signatories have genuine digital signatures.

Post scheme actions

Failure to use your CCFS-2026 benefits within the appointed time frame may prompt the Registrar of Companies (RoC) to take appropriate action, including strikes, adjudication, or penalties.

Benefits of CCFS 2026

1. Significant drop in additional fees
2. Removal of heavy penalties.
3. Opportunity to Correct Defaults.
4. Less legal exposure.
5. Economical Dormant Status Choice
6. Cost-effective Strike-Off Process.
7. Protection for Directors and Officers.
8. Improved Corporate Image.
9. Effective departure/continuity strategy.
10. Time-sensitive opportunity for compliance.

Frequently Asked Questions

1. What is the CCFS 2026?

CCFS 2026 (Companies Compliance Facilitation Scheme 2026) is a special kind of compliance facility that has been introduced by the Ministry of Corporate Affairs (MCA), allowing companies to make good pending statutory filings at a reduced additional cost and with conditional immunity from penalties.

2. Who can apply for CCFS 2026?

Companies that have pending annual filings, like financial statements and annual returns, can benefit from the scheme if they meet the required criteria and have not been struck off or dissolved before.

3. Which forms are covered under the scheme?

The scheme covers pending filings like AOC-4 (financial statements), MGT-7/MGT-7A (annual returns), and other statutory e-forms as mandated by the Companies Act of 2013.

4. What fee-related benefits are available?

Companies need to pay the normal filing fees along with a reduced percentage of additional fees for delayed filings during the period of the scheme.

5. Does CCFS 2026 offer immunity from penalties?

Yes, a conditional exemption from penalties is offered under certain sections in case of submission before adjudication or within the stipulated time frame after notification.

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