Companies Compliance Facilitation Scheme 2026 Guide

If your company has missed filing its Annual Returns or Financial Statements with the Registrar of Companies – for one year or several – you are not alone.

Thousands of Indian companies, particularly MSMEs, startups, family businesses and One Person Companies, have accumulated years of pending ROC filings. The reason is always the same: ₹100 per day in late fees, with no upper cap, accumulates silently until the penalty bill becomes larger than the company’s annual revenue. At that point, many founders simply stop trying.

The Ministry of Corporate Affairs understands this problem and through MCA General Circular No. 01/2026 dated 24 February 2026, it has introduced a structured, time-bound solution .

Companies Compliance Facilitation Scheme, 2026 (CCFS-2026).

The scheme is open from 15 April 2026 to 15 July 2026 – a strict three-month window. As of today, less than a month remains.

This is not a routine deadline extension. It is a one-time amnesty with a specific end date. The MCA has been explicit: upon conclusion of CCFS-2026, Registrars of Companies will initiate action against all companies that remain in default and did not avail the scheme. Once 15 July 2026 passes, the full ₹100 per day regime resumes – with no further concession.

What CCFS-2026 Actually is

The Companies Compliance Facilitation Scheme, 2026 is a one-time compliance window introduced by the Central Government under Sections 403 and 460 of the Companies Act, 2013 – allowing defaulting companies to file pending Annual Returns and Financial Statements at significantly reduced cost.

The scheme is notified vide MCA General Circular No. 01/2026 dated 24 February 2026 and grants a 90% waiver of additional ROC filing fees – companies pay only 10% of accumulated additional late fees, with the MCA V3 portal applying the reduced fee automatically when forms are submitted.

In plain terms: if your company has accumulated ₹5 lakh in late fee penalties, you pay ₹50,000 under CCFS-2026. The remaining ₹4.5 lakh is waived.

The Three Routes Available Under the Scheme

CCFS-2026 is not just about clearing pending filings. It offers three distinct paths depending on your company’s situation.

Route 1: Clear Pending Filings and Continue Operating

The primary purpose of the scheme. Companies with pending Annual Returns (MGT-7 / MGT-7A) or Financial Statements (AOC-4 series) can file all outstanding documents by paying the normal statutory filing fee plus just 10% of the accumulated additional fees – a saving of 90% on the penalty.

Example: A company that missed filings for three financial years may have accumulated additional fees of ₹3,00,000 (at ₹100 per day across multiple forms). Under CCFS-2026, only ₹30,000 in additional fees is payable – plus the normal filing fee.

Filing under the scheme also provides immunity from penalty proceedings under Sections 92 (Annual Returns) and 137 (Financial Statements) of the Companies Act – if the filing is completed within the scheme window and before a formal adjudication notice has been issued, or within 30 days of one.

Route 2: Apply for Dormant Company Status

If your company is inactive – no significant transactions, no revenue, no employees – but you want to keep it registered for future use, the scheme offers a discounted path to formal dormancy.

A company can apply for dormant status at 50% of the normal fee under CCFS-2026, compared to the full fee outside the scheme. A dormant company has significantly reduced annual compliance obligations – an annual return in a simplified form and remains on the register without the full compliance burden of an active company.

Route 3: Strike Off the Company at Reduced Cost

For companies that are genuinely defunct and will never be revived, CCFS-2026 provides a clean, low-cost exit.

By filing e-form STK-2, a defunct company can apply for voluntary strike-off by paying just 25% of the normal filing fees under the scheme – removing the company cleanly from the register and relieving promoters and directors from future compliance obligations and protection from legal action for past defaults by the now-defunct company.

Without CCFS-2026, the strike-off process carries the full fee plus accumulated penalties – making the cost of exit prohibitive for many dormant companies.

Forms covered under CCFS-2026

The scheme covers the following major statutory filings under the Companies Act, 2013:

Annual Return forms:

MGT-7 — Annual Return for companies other than OPCs and small companies
MGT-7A — Simplified Annual Return for One Person Companies and small companies

Financial Statement forms:

AOC-4 — Financial Statements (for most companies)
AOC-4 XBRL — For companies required to file financial statements in XBRL format
AOC-4 CFS — Consolidated Financial Statements
AOC-4 NBFC — For Non-Banking Financial Companies

Auditor appointment:

ADT-1 — Appointment of Auditor (required if no auditor is currently on record)

For dormancy and strike-off:

MSC-1 — Application for dormant company status (at 50% fee)
STK-2 — Application for strike-off (at 25% fee)

The scheme applies specifically to companies registered under the Companies Act, 2013. LLPs are governed by the LLP Act, 2008 and historically receive separate schemes from MCA.

Who is Eligible and Who is Not

Eligible Companies

Companies with overdue ROC filings for Annual Returns and Financial Statements under the Companies Act, 2013 can generally use CCFS-2026, subject to the eligibility conditions specified by MCA. This includes private limited companies, public limited companies, One Person Companies, small companies, producer companies and foreign companies with Indian branches.

Ineligible Companies

The following companies are not eligible to participate under CCFS-2026:

Companies against which ROC has already initiated final notice proceedings for suo motu strike-off under Section 248
Companies where prosecution has already been launched by the ROC or other regulatory authority
Companies under investigation by the Serious Fraud Investigation Office (SFIO)
Companies against which final orders of conviction have been issued

If your company is in any of the above categories, the standard legal procedures apply – the CCFS-2026 waiver is not available.

The cost of waiting – What the numbers look like

Since 1st July 2018, the additional fee regime under Section 403 has charged ₹100 per day for delayed filing of Annual Returns and Financial Statements, with no ceiling on accumulation.

What happens if you miss the deadline

The scheme will be followed by enforcement. Once the window closes on July 15, 2026, the Registrars of Companies are expected to take strict regulatory action against all remaining defaulters.

Specific consequences include:

Adjudication proceedings: The ROC can issue adjudication notices under Section 454 of the Companies Act, 2013, imposing monetary penalties on the company and every officer in default – separate from and in addition to the accumulated additional fees.

Director disqualification: Directors of companies that have not filed Annual Returns or Financial Statements for three consecutive years are liable for disqualification under Section 164(2). CCFS-2026 reduces the risk of director disqualification – however, the scheme does not automatically reverse earlier disqualification orders already issued.

ROC-initiated strike-off: The ROC can strike off persistently non-compliant companies under Section 248 – which removes the company from the register and can expose directors to personal liability for company obligations.

No further concession: There will be no further concession once the CCFS-2026 window closes. MCA has introduced similar relief schemes before but each has been presented as a final opportunity – and enforcement has followed each closure.

Key Decisions Your Board Must Make Now

For active, operating companies with pending filings: The decision is straightforward – file under CCFS-2026 before 15 July 2026. The cost saving is significant, the immunity is real, and the alternative is enforcement.

For inactive companies that may be revived: Consider the dormant company route. File all pending returns first, then apply for dormant status at 50% fee. This preserves the company on the register at minimum ongoing cost while you decide on the next steps.

For genuinely defunct companies: The voluntary strike-off at 25% fee is the cleanest exit. Promoters and directors are relieved of ongoing compliance obligations and protected from further liability once the strike-off is completed.

On director disqualification: If directors have already been disqualified under Section 164(2), CCFS-2026 does not automatically reverse that disqualification – a separate legal remedy through court order or specific MCA relaxation is required. Filing under CCFS-2026 prevents further disqualification risk but does not cure existing disqualification.

Why This Matters Specifically for Foreign Companies and NRI-Promoted Businesses

For foreign companies with India branch offices – who are required to file FC-3 (Annual Accounts) and FC-4 (Annual Return) – the scheme covers these forms as well under the same 10% additional fee framework.

For NRI founders who incorporated Indian companies and then relocated abroad, leaving a compliant or semi-compliant entity behind, CCFS-2026 provides a structured route to regularise the company’s record – or to cleanly close it – without requiring the founder’s physical presence in India for routine filings.

The compliance gap created by NRI-promoted companies is one of the most common and most avoidable corporate governance failures we see. CCFS-2026 provides a narrow but real window to fix it at a fraction of the normal cost.

How FinPracto helps Companies avail CCFS-2026

At FinPracto, we are working with companies across India and with NRI promoters and foreign company clients globally – to complete pending ROC filings under CCFS-2026 before the 15 July 2026 deadline.

Our end-to-end CCFS-2026 support includes:

Compliance Audit – Identification of every pending form, calculation of additional fees payable under scheme vs normal rates and assessment of eligible route (file/dormant/strike-off)
Board and Shareholder Approvals – Drafting board resolutions, Board’s Report and AGM documentation for each pending financial year
Auditor Appointment – Filing ADT-1 for appointment or reappointment of statutory auditor where tenure has lapsed
ROC Filing – End-to-end preparation and submission of MGT-7, MGT-7A, AOC-4 and related forms on the MCA V3 portal within the scheme period
Dormant Company Application – MSC-1 filing at 50% fee for companies choosing dormancy
Strike-Off Application – STK-2 filing at 25% fee for defunct companies choosing clean closure
Director Disqualification Advisory – Assessing existing disqualification status and available remedies separate from CCFS-2026

Final Thought

CCFS-2026 is a rare alignment of government intent and corporate interest. The government wants a clean company registry. Companies want to escape penalty liability. The scheme provides both at a fraction of the usual cost. However, it is not open-ended. The deadline is 15

July 2026. After this, there will be no further concession. For companies that have been avoiding their compliance backlog because the penalty seemed too large to manage – this is the moment. The 90% waiver makes the cost manageable. The immunity from penalty proceedings makes the outcome clean. And the time required to prepare financial statements, get board approvals, and file forms means there is genuinely not much runway left.

Start the audit today. Do not wait for the last week of July.

FAQs on CCFS-2026

What is the last date to avail the benefits of CCFS-2026?
The Companies Compliance Facilitation Scheme (CCFS-2026) is available until 15 July 2026. Companies must complete eligible filings within this period to avail fee waivers and immunity benefits.
How much waiver is available under CCFS-2026?
Companies are required to pay only 10% of the additional filing fees, resulting in a 90% waiver of accumulated late filing fees.
Which ROC forms are covered under the scheme?
The scheme covers major compliance forms including MGT-7, MGT-7A, AOC-4 series, ADT-1, MSC-1, and STK-2, subject to applicable conditions.
Does CCFS-2026 provide immunity from penalties?
Yes. Companies that regularize their filings within the scheme period may receive immunity from certain penalty proceedings relating to delayed filing of annual returns and financial statements, subject to MCA conditions.
Can a company apply for dormant status under CCFS-2026?
Yes. Eligible inactive companies can file MSC-1 and obtain dormant status at 50% of the normal filing fee.
Can a defunct company be closed under the scheme?
Yes. Eligible companies can apply for voluntary strike-off through Form STK-2 by paying only 25% of the prescribed filing fee.
Are LLPs covered under CCFS-2026?
No. The scheme is applicable only to companies registered under the Companies Act, 2013. LLPs are governed separately under the LLP Act, 2008.
Does CCFS-2026 automatically remove director disqualification?
No. The scheme helps prevent future disqualification risks but does not automatically revoke existing disqualification orders under Section 164(2).
What happens if a company misses the CCFS-2026 deadline?
After 15 July 2026, normal additional fees will apply and the ROC may initiate adjudication proceedings, strike-off action, or other enforcement measures against defaulting companies.
Can NRI promoters and foreign-owned companies avail the scheme?
Yes. Eligible companies promoted by NRIs or foreign entities can regularize pending ROC compliances, apply for dormancy, or pursue strike-off under CCFS-2026.

Companies Compliance Facilitation Scheme (CCFS-2026): Everything Companies Need to Know Before July 15