The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) is a one-time amnesty scheme introduced by the Ministry of Corporate Affairs (MCA) vide General Circular No. 01/2026 dated February 24, 2026. The scheme allows companies that have missed their annual compliance deadlines to clear their filings at a significantly reduced cost — paying only 10% of the additional fees that would otherwise be due.
The scheme is issued under the powers of Section 460, read with Section 403 of the Companies Act, 2013, and is aimed at improving compliance levels across the corporate registry while giving genuine relief to MSMEs, OPCs, producer companies, and new-age startups that have struggled to keep up with timely filings.
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Important Deadline: The scheme is open only from 15th April 2026 to 15th July 2026. After this window closes, the Registrar of Companies will initiate strict action against defaulters. Do not wait until the last minute.
Why Did MCA Launch This Scheme?
Since July 1, 2018, the Companies Act has imposed an additional fee of Rs. 100 per day for every day of delay in filing Annual Returns (MGT-7) and Financial Statements (AOC-4), with no upper limit. For a company that has not filed for 3–4 years, this can easily run into lakhs of rupees, making the cost of compliance itself a deterrent to coming forward.
With active companies in India crossing the 20 lakh mark, many small companies — especially those run by first-generation entrepreneurs — found themselves trapped in a cycle of non-compliance due to lack of awareness or financial constraints. The MCA's scheme breaks this cycle with a time-limited relief window.
3 Options Available Under CCFS-2026
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Option A — File Pending Annual Compliances
Companies can file all pending Annual Returns (MGT-7/MGT-7A) and Financial Statements (AOC-4 and related forms) by paying the normal statutory fees + only 10% of the applicable additional fees instead of the full amount.
💰 Pay only 10% of additional fees
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Option B — Declare Company as Dormant
Inactive companies can apply for Dormant Status under Section 455 using e-Form MSC-1. Dormant companies enjoy minimal compliance requirements while remaining registered. The filing fee is reduced to 50% of the normal fees.
💰 50% of normal filing fees
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Option C — Strike Off / Close the Company
Companies that wish to shut down operations can file for voluntary strike-off using e-Form STK-2 during the scheme window at a significant discount of 75% off the normal filing fees.
💰 Only 25% of applicable filing fees
Who Can Avail CCFS-2026?
The scheme is available to all companies registered under the Companies Act, 2013 — except the following categories, which are explicitly excluded:
- Companies against which a final strike-off notice under Section 248has already been issued by the Registrar
- Companies that havealready filed an application for voluntary strike-off
- Companies that have alreadyapplied for dormant statusbefore the scheme's launch
- Companies that have beendissolved under a scheme of amalgamation
- Vanishing companies(untraceable companies)
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Good News for MSMEs & Private Companies: If your company is active and registered, but has pending filings — you are almost certainly eligible for CCFS-2026. Contact our team for a quick compliance review.
Which E-Forms Are Covered?
The following forms — referred to as "relevant e-forms" — are covered under the scheme:
MGT-7 MGT-7A AOC-4 AOC-4 CFS AOC-4 NBFC (Ind AS) AOC-4 CFS NBFC (Ind AS) AOC-4 (XBRL) ADT-1 FC-3 FC-4 Form 20B Form 21A Form 23AC Form 23ACA Form 23AC-XBRL Form 23ACA-XBRL Form 66 Form 23B
What About Penalties & Immunity?
Filing under the scheme can also help you avoid or limit penalty exposure under Sections 92 and 137 of the Act:
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Full Immunity: If you file before the adjudicating officer issues a notice, or within 30 days of receiving one, proceedings will be concluded, and no penalty shall be levied.
Partial Immunity: If 30 days have passed since the notice or an adjudication order has already been passed, you still benefit from the reduced filing fees, but the existing penalty liabilities remain unchanged.
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Post-Scheme Enforcement: The MCA circular explicitly states that once the scheme closes on July 15, 2026, Registrars of Companies will take strict action under the Act against all companies that remained in default and did not avail the scheme.
Key Dates at a Glance
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24 February 2026
MCA issues General Circular No. 01/2026. CCFS-2026 was officially announced.
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15 April 2026 — Scheme Opens
Filing window begins. Companies can start filing pending forms with reduced fees.
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15 July 2026 — Last Date
Scheme closes. Strict enforcement action begins against non-compliant companies after this date.
How Kudos Startup Can Help You
At Kudos Startup, our in-house team of Company Secretaries, Chartered Accountants, and Compliance Experts can quickly assess your company's pending filing status and help you take full advantage of this limited-time scheme. We handle the entire process — from identifying missing filings, computing the reduced fees payable, to preparing and submitting all documents on MCA-21.
Don't let the 90-day window slip by. Act now and save potentially lakhs in additional fees.
