CCFS-2026: Complete Guide to Companies Compliance Facilitation Scheme

Introduction

The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) to provide a one-time opportunity for companies to regularise pending annual filings at significantly reduced additional fees.

This scheme is especially beneficial for MSMEs, private limited companies, OPCs, and inactive companies that have defaulted in filing annual returns or financial statements.

Scheme Validity

• Start Date: 15 April 2026
• End Date: 15 July 2026

This is a limited three-month compliance window.

Why CCFS-2026 Was Introduced

Under Section 403 of the Companies Act, 2013, delayed filings attract:

• ₹100 per day additional fee
• No upper limit on penalty

Many companies accumulated heavy penalties. CCFS-2026 reduces this burden and encourages compliance.

Key Benefits of CCFS-2026

1. Only 10% Additional Fees Payable

Companies can complete pending annual filings by paying:

• Normal filing fees
• Only 10% of additional fees

2. Dormant Company Option (50% Fee)

Inactive companies can:

• File MSC-1
• Pay only 50% of normal filing fees
• Continue existence with minimal compliance

3. Strike-Off Option (25% Fee)

Companies wishing to close can:

• File STK-2
• Pay only 25% of applicable filing fees

Forms Covered Under CCFS-2026

• MGT-7 / MGT-7A (Annual Return)
• AOC-4 (Financial Statements)
• ADT-1
• FC-3 / FC-4
• Certain forms under Companies Act, 1956

Who Is Not Eligible?

The scheme does not apply to:

• Companies where final strike-off notice has been issued
• Companies that already applied for strike-off
• Companies already applied for dormant status
• Amalgamated companies
• Vanishing companies

Immunity From Penalty

If filings are made:

• Before adjudication notice, OR
• Within 30 days of notice

No penalty shall be levied under Sections 92 or 137 (subject to conditions).

What Happens After 15 July 2026?

ROC may initiate:

• Penalty proceedings
• Prosecution
• Director disqualification
• Strike-off actions

FAQs – CCFS-2026 Complete Guide

What is CCFS-2026?

CCFS-2026 is a one-time MCA scheme allowing companies to file pending annual returns and financial statements at reduced additional fees.

What is the last date to apply?

The scheme is valid until 15 July 2026.

How much additional fee is payable?

Only 10% of the applicable additional fee.

Can inactive companies benefit?

Yes. They can opt for dormant status or strike-off at concessional fees.

Will the scheme be extended?

There is no official confirmation of extension. Companies should act within the prescribed period.

How to File Under CCFS-2026 – Step-by-Step Guide

Step 1: Identify Pending Filings

Check the MCA portal for:

• MGT-7 / MGT-7A
• AOC-4
• ADT-1

Step 2: Update Books of Accounts

Ensure:

• Financial statements are prepared
• Auditor appointment is valid
• Board approvals are recorded

Step 3: File During Scheme Period

File forms between:

15 April 2026 – 15 July 2026

Pay:

• Normal fees
• 10% additional fees

Step 4: Consider Dormant Status (If Inactive)

If no business operations:

• File MSC-1
• Pay 50% normal filing fees

Step 5: Consider Strike-Off (If Permanently Closed)

If business has ended:

• File STK-2
• Pay 25% filing fees

Step 6: Check Immunity Eligibility

If adjudication notice issued:

• File within 30 days to seek immunity.

FAQs – Filing Under CCFS-2026

Can I file multiple years under this scheme?

Yes, all eligible pending forms can be filed during the scheme period.

Is penalty completely waived?

Additional fee is reduced to 10%. Immunity is available in certain cases.

What if adjudication order is already passed?

Penalty imposed under adjudication may still be payable.

Can directors be disqualified if we file under scheme?

If defaults are regularised properly within the scheme period, risks reduce significantly.

Should startups use this scheme?

Yes, especially if they are planning fundraising or compliance clean-up.