Table of Contents
Table of Contents
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 regularize pending compliances at reduced cost.
This scheme is especially beneficial for companies struggling with delayed filings and high additional fees.
Start Date: 15 April 2026
End Date: 15 July 2026
Companies must act within this limited window to avail benefits.
The scheme aims to:
Reduce compliance burden on companies
Allow filing of pending annual returns and financial statements
Provide an opportunity to inactive companies to:
Become dormant
Close operations (strike-off)
Improve accuracy of MCA records
As per MCA, this initiative is introduced to support businesses facing financial burden due to heavy additional fees on delayed filings
Applicable on:
Annual Return (MGT-7 / MGT-7A)
Financial Statements (AOC-4 series)
Companies need to pay only 10% of additional fees
Major relief considering ₹100 per day penalty with no upper limit
File Form STK-2
Pay only 25% of normal filing fees
Suitable for companies that want to exit business.
Apply via Form MSC-1
Pay only 50% of normal fees
Helps inactive companies maintain legal status with minimal compliance.
The scheme allows filing of multiple pending forms, including:
MGT-7 / MGT-7A
AOC-4 (all variants including XBRL, NBFC, CFS)
ADT-1
FC-3, FC-4
Old Act forms (like 23AC, 23ACA, etc.)
Immunity is conditional:
Available if:
Filing is done before notice, or
Within 30 days of notice
Not available if:
Penalty order already passed
30-day window after notice has expired
In such cases, penalties remain payable even if filings are completed
The scheme is not applicable to:
Companies with final strike-off notice issued (u/s 248)
Companies already applied for strike-off
Companies already applied for dormant status
Companies dissolved under amalgamation
Vanishing companies
After 15 July 2026:
ROC will initiate strict action
Non-compliant companies may face:
Penalties
Legal consequences
Ideal for clearing backlog at minimal cost
MSMEs and small companies benefit the most
Evaluate whether:
Continue business → File returns
Pause operations → Dormant
Exit → Strike-off
The CCFS-2026 is a valuable opportunity for companies to become compliant at significantly reduced cost. Missing this window may result in heavy penalties and regulatory action.
Timely decision-making is crucial.
Click here to download MCA Official Circular
Disclaimer:
This article is for general informational purposes only and should not be considered professional advice. Please consult a qualified expert for advice tailored to your specific situation. The author and website owner are not liable for any errors or actions based on this content.