Overview: What is CCFS-2026?
The Ministry of Corporate Affairs (MCA) has launched the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) — a landmark one-time amnesty allowing companies to clear all pending annual filings by paying only 10% of the additional fees otherwise payable.
The scheme was announced through General Circular No. 01/2026 dated 24th February 2026, issued under the powers conferred by Section 460 read with Section 403 of the Companies Act, 2013.
Since July 2018, delayed annual filings have attracted ₹100/day penalty without any upper limit. Many companies—especially MSMEs, startups, OPCs, and producer companies—have accumulated lakhs in penalties. CCFS-2026 provides a structured exit by reducing this burden by 90%.
Official Circular Reference
| Circular Number | General Circular No. 01/2026 |
| File Number | F.No. Policy-02/2/2020-CL-V |
| Date of Issue | 24th February 2026 |
| Issued By | Dr. Amit Kumar, I.C.L.S., Deputy Director (Policy), MCA |
| Legal Basis | Section 460 read with Section 403, Companies Act 2013 |
| Scheme Period | 15th April 2026 to 15th July 2026 (3 months) |
Three Options Under CCFS-2026
The scheme provides companies with three distinct pathways to regularize their compliance status:
Complete Pending Annual Filings
File all overdue annual returns (MGT-7/MGT-7A) and financial statements (AOC-4 variants) by paying:
- Normal fees as per Companies (Registration Offices and Fees) Rules, 2014
- Only 10% of the additional fees otherwise applicable
Example: If your accumulated penalty is ₹50,000, you pay only ₹5,000 under CCFS-2026.
Apply for Dormant Status
Inactive companies can apply for "Dormant Company" status under Section 455 by filing e-Form MSC-1.
- Pay only half of the normal filing fee
- Remain on the register with minimal compliance requirements
- Avoid strike-off while preserving the company for future use
Apply for Strike-Off (Closure)
Companies wishing to voluntarily wind up can apply for strike-off by filing e-Form STK-2.
- Pay only 25% of the fees under Companies (Removal of Name) Rules, 2016
- Clean exit from the register
- End ongoing compliance obligations
Forms Covered Under CCFS-2026 Comprehensive
The scheme covers a wide range of annual filing forms under both the Companies Act, 2013 and the erstwhile Companies Act, 1956:
Companies Act, 2013 Forms
| Form | Description | Filed By |
|---|---|---|
| MGT-7 | Annual Return | All companies (except Small/OPC) |
| MGT-7A | Annual Return (Abridged) | Small Companies & OPCs |
| AOC-4 | Financial Statements | All companies |
| AOC-4 CFS | Consolidated Financial Statements | Companies with subsidiaries |
| AOC-4 (XBRL) | Financial Statements in XBRL | Listed & large companies |
| AOC-4 NBFC (Ind AS) | Financial Statements for NBFCs | NBFCs under Ind AS |
| AOC-4 CFS NBFC (Ind AS) | Consolidated FS for NBFCs | NBFCs with subsidiaries |
| ADT-1 | Appointment of Auditor | All companies |
| FC-3 | Annual Return of Foreign Company | Foreign companies |
| FC-4 | Financial Statements of Foreign Company | Foreign companies |
Companies Act, 1956 Forms (Legacy)
| Form | Description |
|---|---|
| Form 20B | Annual Return (Companies with Share Capital) |
| Form 21A | Annual Return (Companies without Share Capital) |
| Form 23AC / 23ACA | Balance Sheet and P&L Account |
| Form 23AC-XBRL / 23ACA-XBRL | Balance Sheet in XBRL format |
| Form 66 | Compliance Certificate |
| Form 23B | Information by Auditor |
Eligibility & Exclusions
Who Can Avail CCFS-2026? Eligible
- All companies registered under Companies Act, 2013 or 1956
- Private Limited Companies, Public Companies, OPCs
- Small Companies, Producer Companies
- NBFCs, Section 8 Companies
- Foreign Companies with place of business in India
- Companies with pending filings for any financial year
Who CANNOT Avail CCFS-2026? Excluded
- Companies against which final notice for striking off u/s 248 (or erstwhile Section 560) has already been initiated by the Registrar
- Companies which have already filed application for strike-off before the scheme
- Companies which have already applied for Dormant Status (MSC-1) before the inception of this scheme
- Companies dissolved pursuant to amalgamation under the Act
- Vanishing Companies
The exclusion applies to companies where the final notice has been issued. If ROC has only issued the first notice or your company is just in default, you are still eligible. Check your company's status on the MCA portal before April 15.
Savings Under CCFS-2026 90% Off!
The real benefit of CCFS-2026 becomes clear when you see the actual savings. Here are some examples:
Example: Company with 3 Years of Pending Filings
Savings Comparison Table
| Scenario | Days Late | Normal Penalty | Under CCFS | Savings |
|---|---|---|---|---|
| 1 Year Pending (Both Forms) | 365 | ₹73,000 | ₹7,300 | ₹65,700 |
| 2 Years Pending (Both Forms) | 730 | ₹1,46,000 | ₹14,600 | ₹1,31,400 |
| 3 Years Pending (Both Forms) | 1,095 | ₹2,19,000 | ₹21,900 | ₹1,97,100 |
| 5 Years Pending (Both Forms) | 1,825 | ₹3,65,000 | ₹36,500 | ₹3,28,500 |
* Calculations assume ₹100/day for each form (AOC-4 + MGT-7 = ₹200/day combined). Actual fees vary based on form type and company specifics.
Immunity from Prosecution Key Benefit
Beyond fee reduction, CCFS-2026 offers immunity from penalty proceedings under certain conditions:
For MGT-7/AOC-4 (Annual Filings)
Under the proviso to Section 454(3), if filings are made under the scheme:
Scenario 1: Filing made before the adjudicating officer issues any notice
Scenario 2: Filing made within 30 days of the issuance of notice by adjudicating officer
• More than 30 days have passed since the adjudicating officer's notice, OR
• An adjudication order imposing penalty has already been passed
In these cases, the penalty liability remains unchanged even if you file under CCFS-2026. However, the filing fee benefit (10%) still applies.
For ADT-1, FC-3, FC-4 & Legacy Forms
For these forms, immunity from prospective penal action is granted if:
- The forms are filed under the Scheme, AND
- No prosecution has been filed, or adjudication proceedings initiated by issuance of show cause notice, before the filing under the Scheme
Key Dates & Timeline
Action Points for Companies
What You Should Do NOW (Before April 15)
- Check compliance status on MCA-21 portal — identify all pending forms
- Calculate accumulated penalties — understand your potential savings
- Gather documents — financial statements, board resolutions, auditor reports for all pending years
- Verify DSC validity — ensure director DSCs are active and not expired
- Decide your path — Option A (file), Option B (dormant), or Option C (strike-off)
- Confirm you're not excluded — check if final strike-off notice has been issued
During the Scheme (April 15 – July 15)
- File early — don't wait till July 15; portal may slow down near deadline
- File oldest years first — clear the longest-pending defaults first
- Pay fees correctly — normal fee + 10% of additional fee
- Download acknowledgments — keep SRN and filing receipts for records
- Update statutory registers — align internal records with filings
If You're Considering Dormancy or Strike-Off
- Dormancy (MSC-1): Good for companies planning to resume operations later — preserves the company at minimal cost
- Strike-Off (STK-2): Best for companies with no future plans — clean exit from the register
- Clear pending filings first — even for dormancy/strike-off, pending annual filings may need to be cleared
- No pending liabilities — ensure all dues (tax, ROC, statutory) are cleared before strike-off
CCFS-2026 represents a significant one-time opportunity for companies to regularize their compliance status at substantially reduced costs. Companies in default are advised to review their filing status on the MCA-21 portal and plan their filings well before the July 15, 2026 deadline.