CCFS-2026: MCA Late Filing Relief Scheme Explained

Companies Compliance Facilitation Scheme 2026 (CCFS-2026): Complete Guide to Reduced MCA Filing Fees

The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) is a major relief initiative introduced by the Ministry of Corporate Affairs under the Companies Act, 2013. This one-time scheme allows companies to complete pending annual filings by paying significantly reduced additional fees.

If your company has delayed filing Annual Return (MGT-7 / MGT-7A) or Financial Statements (AOC-4), this scheme offers a golden opportunity to regularize compliance at minimal cost.

📅 Scheme Validity: 15 April 2026 to 15 July 2026

⏳ Limited compliance window – Act before the deadline.

Why CCFS-2026 has been Introduced?

Under Section 403 of the Companies Act, delayed filing of annual returns and financial statements attracts ₹100 per day additional fees without any upper limit. For many MSMEs, private limited companies, OPCs, and inactive companies, this has resulted in heavy financial burdens.

To improve compliance levels and support ease of doing business, the Government introduced CCFS-2026 as a one-time compliance relaxation scheme.

Key Benefits of Companies Compliance Facilitation Scheme 2026

1️. Pay Only 10% of Additional Fees

Companies can file pending Annual Returns and Financial Statements by paying:

• Normal filing fees, and
• Only 10% of the total additional fees

This means up to 90% relief on late filing penalties.

2️.  Apply for Dormant Status at Reduced Fees

Inactive companies can apply for Dormant Status under Section 455 by filing Form MSC-1.

✔ Pay only 50% of normal filing fees

✔ Maintain company status with minimal compliance

✔ Avoid heavy recurring penalties

This option is ideal for businesses that are temporarily inactive but do not want to close permanently.

3️. Strike Off Company at 75% Fee Relief

Companies planning closure can apply for strike off using Form STK-2.

✔ Pay only 25% of filing fees

✔ Exit legally at reduced cost

✔ Clean compliance record

Who Can Avail CCFS-2026?

The scheme is available to:

• Private/Public Limited Companies
• One Person Companies (OPCs)
• Producer Companies
• MSMEs
• Inactive companies

However, the following companies are not eligible:

• Companies where final strike-off notice has already been issued
• Companies already dissolved through amalgamation
• Vanishing companies
• Companies that already applied for dormant status before the scheme

Immunity & Penalty Protection Under CCFS-2026

One of the biggest advantages of this scheme is immunity from penalties in certain cases:

• If filings are completed before adjudication notice
• If filings are completed within 30 days of notice

This provides significant legal relief and helps companies avoid prosecution risks.

Why Companies Should Act Immediately

Failing to take advantage of CCFS-2026 may result in:

• Unlimited ₹100 per day penalties
• Disqualification of directors
• Legal action by Registrar of Companies
• Strike-off proceedings

After 15 July 2026, strict compliance action will resume.

Step-by-Step Process to Avail CCFS-2026

1. Identify pending annual filings
2. Calculate normal + 10% additional fees
3. File required e-forms (MGT-7, AOC-4, ADT-1, etc.)
4. Alternatively file MSC-1 (Dormant) or STK-2 (Strike Off)
5. Ensure completion before 15 July 2026

Professional guidance is recommended to avoid errors.

Frequently Asked Questions (FAQs)

❓ Is CCFS-2026 a permanent relief scheme?

No. It is a one-time scheme valid only from 15 April 2026 to 15 July 2026.

❓ Can inactive companies benefit?

Yes. They can either opt for Dormant Status or Strike Off at reduced fees.

❓ Does it waive normal filing fees?

No. Normal fees must be paid. Only additional fees are reduced to 10%.

Final Thoughts

The Companies Compliance Facilitation Scheme, 2026 is a rare opportunity for defaulting companies to reset their compliance status at a fraction of the cost.

Whether you want to regularize filings, keep your company dormant, or close it legally, this scheme offers a cost-effective solution.

If your company has pending ROC filings, this is the best time to act.

 

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