MCA Compliance Relief Scheme (CCFS-2026): Complete Guide for Companies

  • CA Meet Dhrangadhariya
  • April 9, 2026

Missed Your MCA Filings? Your Step-by-Step Recovery Plan Under CCTS-2026

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.


Scheme Period

  • Start Date: 15 April 2026

  • End Date: 15 July 2026

Companies must act within this limited window to avail benefits.


Objective of CCFS-2026

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 


Key Benefits Under the Scheme

1. 90% Late Fee Waiver
  • 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 

2. 75% Saving on Strike-Off
  • File Form STK-2

  • Pay only 25% of normal filing fees

Suitable for companies that want to exit business.

3. 50% Fee for Dormant Status
  • Apply via Form MSC-1

  • Pay only 50% of normal fees

Helps inactive companies maintain legal status with minimal compliance.


Forms Covered Under the Scheme

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 from Penalty (Important)

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 


Who Cannot Avail CCFS-2026

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


Important Post-Scheme Warning

After 15 July 2026:

  • ROC will initiate strict action

  • Non-compliant companies may face:

    • Penalties

    • Legal consequences

     


 Practical Insights

  • 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

     


Conclusion

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.

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