Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)

CS Divesh Goyal , Last updated: 26 March 2026
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The Ministry of Corporate Affairs (MCA) has introduced the CCFS-2026 to provide a one-time opportunity for companies to regularize their compliance records or exit the registry at a reduced cost. This initiative provides a one-time window for organizations to reduce the financial pressure of accumulating late penaltiesby paying only 10% of the standard additional fees or opt for Dormant Status (via MSC-1 at half fee) or Strike Off (via STK-2 at 25% fee) at significantly discounted rates.

Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)

A. Key Details of Scheme

1. Scheme Duration: April 15, 2026, to July 15, 2026

2. Eligible Annual Filing Related Forms

MGT-7 & MGT-7A	Annual Returns
AOC-4, AOC-4 CFS, AOC-4 (XBRL)	Financial Statements and Consolidated Financial Statements
AOC-4 NBFC (Ind AS) & AOC-4 CFS NBFC (Ind AS)	Financial Statements for NBFCs.
ADT-1	Appointment of Auditors
FC-3 & FC-4	Forms related to Foreign Companies
Form 20B & Form 21A	Annual Returns
Form 23AC & Form 23ACA	Balance Sheet and Profit & Loss Account
Form 23AC-XBRL & Form 23ACA-XBRL	XBRL filings for financial statements
Form 66	Compliance Certificate
Form 23B	Information by Auditor to Registrar

3. Specialized Forms for Status Change

The scheme also facilitates applications for companies wishing to become inactive or exit the registry:

Web-form MSC-1: Application for obtaining 'Dormant Company' status.
Web-form STK-2: Application for striking off the company name from the register.

B. Benefits

1. Reduced Fees Structure

Option	Forms/Process	Fee Relief
Annual Filings	Annual Forms	Normal Fees Plus 10% of additional fees
Dormant Status	MSC-1 (Sec 455)	50% of normal fee
Strike Off	STK-2	25% of filing fee i.e. Rs. 2,500 instead of Rs.10,000

2. Immunity

For Annual Returns and Financial Statements (Sections 92 & 137)

No Penalty will be levied if the filings are made:

Before issuance of notice by the adjudicating office; OR

Within 30 days of issuance of such notice

For Other Relevant e-Forms

Immunity from prospective penal action shall be granted if:

Forms are filed under the Scheme; AND
No prosecution has been filed or adjudication proceedings (through show cause notice) have been initiated for that specific default prior to filing.

3. Applicability of Scheme

All companies are covered under this scheme except following:

1. Companies against which a final notice for striking off has already been issued under Section 248 of the Companies Act, 2013 (or Section 560 of the Companies Act, 1956).

2. Companies that have already applied for voluntary striking off.

3. Companies that filed an application for Dormant Status under Section 455 before April 15, 2026

4. Companies classified as “Vanishing Companies

4. Action of Registrar after the Scheme Expires

i. Mandatory Enforcement Action: The Registrars of Companies (ROC) are specifically directed to take "necessary action under the Act" against any company that did not avail itself of the scheme and remains in default of filing its required documents

ii. Loss of Reduced Fee Benefits: The significant financial relief - where companies only pay 10% of the additional fees - will no longer be available. Defaulting companies will likely be subject to the standard additional fee of Rs. 100/- per day for delays in filing annual returns and financial statements, which accrues without any upper limit

iii. Strict Prosecution and Adjudication: Because the scheme is designed as a "one-time opportunity" to improve compliance levels, the Ministry intends for the corporate registry to reflect accurate information after July 15. Those who miss this window will be subject to the full weight of statutory penalties and legal proceedings as prescribed under the Companies Act, 2013

FAQ on CCFS-2026 Scheme

Q1. Does the scheme cover non-conduct of AGM for the last 2 years?

A1. The scheme focuses on condoning the delay in filing Annual Returns and Financial Statements. It only provides immunity from penal actions under Section 92 (Annual Return) and Section 137 (Financial Statements), but It does not cover default in holding AGM.

Q2. If a company has not completed filings for the last 2 years, is the scheme applicable?

A2. Yes, the scheme allows companies with pending annual filings to complete them by paying only 10% of the additional fees.

Q3. Is this Scheme applicable for Annual Filing for FY 2024-25?

A3. Since the scheme is active from April 15, 2026, to July 15, 2026 and applies to "relevant e-forms" due on any date, it would cover pending filings for the financial year 2024-25.

Q4. How can a CA generate backdated UDIN for delayed filings?

UDIN generation is governed by ICAI guidelines and not covered under this scheme. UDIN must be generated on the current date and within ICAI-prescribed timelines.

Q5. Are Forms INC-20A or DPT-3 covered?

A5. No. Only the specified annual filing forms mentioned in the circular are covered.

Q6. If STK-2 is filed under the scheme, must annual filings be completed?

A6. If you file e-form STK-2 (for striking off) during the scheme, you only pay 25% of the filing fee and Company must be up-to-date with filings until it ceases operations or applies for strike-off.

Q7. Benefit can be availed only if we file forms within the period of scheme and if any other applications will be required to avail the benefits of scheme

A7. Timeline: The benefits can only be availed for filings made between April 15, 2026, and July 15, 2026 .

Application: No separate "immunity application" is required; the relief is granted upon the successful filing of the relevant e-forms and payment of the reduced fees (Normal fee + 10% of additional fee)

Q8. If old audit reports were not signed earlier, how will UDIN be generated?

A8. The auditor can generate UDIN on the current date and sign the financial statements accordingly.

Q9. If additional fees were already paid earlier, can benefit be claimed

A9. This scheme is specifically for completing "pending" filings if your filing is completed you are not eligible to avail benefit of scheme.

Q10. Is the scheme applicable to companies already struck off?

A10. No, the scheme is not applicable to companies that have already been struck off and that "Struck Off Company" would likely need to be restored to the register via the NCLT before it could file returns.