CCFS 2026 - 90% Late Fee Waiver
File your MCA compliance before 15th July 2026 to get a 90% penalty waiver. Resolve overdue returns and avoid heavy penalties.
Companies Compliance Facilitation Scheme, 2026
The Companies Compliance Facilitation Scheme, 2026 is a temporary initiative that gives companies a limited window to regularize delayed filings (like annual returns and financial statements) by paying much lower additional fees than normally charged. It also offers easier options for inactive companies to either stay dormant or strike off their registration.
What is CCFS Scheme 2026? A one-time relief window for companies with pending annual filings — pay just 10% of additional fees and get compliant. The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) to provide a one-time opportunity for companies — especially MSMEs, start-ups, OPCs, and producer companies — to clear their pending annual filing backlogs at significantly reduced costs, or to exit the register through dormancy or strike-off at concessional fees.
Background & Why This Scheme Matters?The Companies Act, 2013 mandates all registered companies to file their Annual Return (MGT-7/MGT-7A) and Financial Statements (AOC-4) with the Registrar of Companies each year. Since 1st July 2018, a penalty of ₹100 per day accrues on delayed filings — with no upper cap — creating an exponentially growing liability for non-compliant companies. With more than 20 lakh active companies on the register, the MCA has acknowledged that many entities — particularly new-age entrepreneurs, small businesses, MSMEs, and one-person companies — have accumulated significant arrears due to genuine operational challenges. In response to widespread stakeholder representations, the government has launched CCFS-2026 as a targeted amnesty-style window to clean up the corporate registry and offer financial relief
Which Forms Are Covered? The scheme covers all "relevant e-forms" for annual compliance under both the Companies Act, 2013 and the legacy Companies Act, 1956, including: Under Companies Act, 2013: 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. Under Companies Act, 1956: Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23AC-XBRL, Form 23ACA-XBRL, Form 66, Form 23B.
Immunity & Protection from Penalties One of the most significant features of CCFS-2026 is the protection it offers from penal proceedings under Sections 92 and 137 of the Companies Act, 2013 (relating to Annual Returns and Financial Statements respectively): If filings are made under the scheme before the adjudicating officer issues a notice, proceedings will be concluded and no penalty will be levied. If filings are made within 30 days of the issuance of such a notice, the same immunity applies. However, where the 30-day window after notice has already expired, or where an adjudication order has already been passed, penalties on officers and the company remain unaffected — only the filing fees benefit from the concessional structure. For forms like ADT-1, FC-3, FC-4, and the 1956-era forms, immunity from prospective penal action is granted provided no prosecution or adjudication proceedings have already been initiated before the filing date under the scheme.
Frequently asked questions
Common questions about CCFS 2026.
What is CCFS-2026?
CCFS-2026 (Companies Compliance Facilitation Scheme, 2026) is a one-time compliance relief scheme introduced by the Ministry of Corporate Affairs under the Companies Act, 2013. It allows defaulting companies to file pending ROC forms with significantly reduced additional fees for a limited period.
What is the benefit under CCFS-2026?
Starting a business in India requires compliance with various legal requirements, including registering the business, obtaining necessary licenses and permits, and complying with labor and tax laws. Some of the essential legal requirements for starting a business in India include choosing a business structure, registering your business name, obtaining a Director Identification Number (DIN), incorporating the business, obtaining PAN and TAN, securing other required licenses and permits, ensuring labor law compliance, meeting tax compliance requirements, obtaining insurance, and opening a business bank account.
Who can apply under CCFS-2026?
A company is required to maintain the compliances once the company is incorporated. The auditor is to be appointed within 30 days. Additionally, there is income tax filing and annual return filing that is to be done every year.
Does CCFS-2026 provide immunity from penalties?
The statutory audit as the name suggests is a mandatory audit for all companies. All the entities that are unregistered under the Companies Act as Private or Public Limited Companies need to get the books of accounts audited every year.
Can a company apply for strike-off under CCFS-2026?
The Private Limited Companies are required to file the annual accounts and the returns that disclose the details of the shareholder and the directors to the ROC.
What is the validity period of CCFS-2026?
The scheme is open from 15 April 2026 to 15 July 2026. Companies must complete all eligible filings within this window to avail the benefits.
Which ROC forms are covered under CCFS-2026?
A company can appoint a statutory auditor either for five consecutive years or till the conclusion of the next Annual general meeting. Therefore, an appointment of the statutory auditor cannot be considered as a part of annual compliance.
Are there any companies not eligible under the scheme?
The annual general meeting (AGM) is held for the management and the shareholders to interact with each other. The Companies Act,2013 makes it compulsory to hold meetings to discuss the yearly results and appoint auditors.
Can inactive companies apply for dormant status under CCFS-2026?
The companies incorporated under the Companies Act,1956 are required to file the following documents with the ROC The balance sheet in form 23AC which is to be filed by all the companies Profit and loss account in form 23ACA which is to be file by all the companies.
What happens if a company does not avail CCFS-2026?
After the AGM all the private limited companies are required to file the annual return within 60 days of holding the annual general meeting.