CCFS Scheme 2026: A Complete Guide to the Companies Compliance Facilitation Scheme, 2026

CCFS Scheme 2026: A Complete Guide to the Companies Compliance Facilitation Scheme, 2026

What is the Companies Compliance Facilitation Scheme (CCFS-2026)?

CCFS-2026 is a limited period compliance window introduced by the MCA to facilitate companies in completing Pending Statutory filings under the Companies Act, 2013 and Companies Act, 1956.

The Scheme has three primary objectives:

• Enable companies to regularize pending statutory filings.
• Provide inactive companies with an option to obtain Dormant Company status.
• Facilitate simplified strike-off process.

The Scheme aims at improving compliance levels and ensuring that the corporate registry reflects accurate and up-to-date information.

Background: Why Did MCA Need to do this again?

Back in 2018, MCA revised the additional fee structure for annual filings- AOC-4 and MGT-7 in particular-from a flat fee to 100 rupees per day of delay, with no ceiling. The intention was to push companies toward timely compliance. In practice, it created different problem: Companies that had defaulted even before this rule came in, or that simply lapsed into inactivity, began accumulating fees that in some cases ran into several lakhs of rupees for a single form. For a shell or dormant company with no real financial activity, that liability made regularization nearly impossible, and strike-off financially unattractive too.

MCA responded with the Companies Fresh Start Scheme (CFSS-2020) during the pandemic and has periodically repeated similar relief measures since. CCFS 2026 is the latest most structured version for pending statutory compliances.

Scheme Duration

CCFS-2026 is active for exactly three months:

• Start date: 15^th April 2026
• Original End date: 15^th July 2026
• Extended end date: 31st August 2026 (as per General Circular No. 03/2026 dated 8th July 2026)

Forms Covered under CCFS-2026

The Scheme covers several important annual filing forms, including:

Companies Act, 2013

• MGT-7
• MGT-7A
• ACO-4
• AOC-4 CFS
• AOC-4(XBRL)
• AOC-4 NBFC (Ind AS)
• AOC-4 CFS NBFC (Ind AS)
• ADT-1
• FC-3
• FC-4

Companies Act, 1956

• Form 20B
• Form 21A
• Form 23AC
• Form 23ACA
• Form 23AC-XBRL
• Form 23ACA-XBRL
• Form 66
• Form 23B

Who can and Cannot Avail the Scheme
All Companies are eligible except those falling into a specific negative list. A company cannot use CCFS-2026 if:

• Final notice for striking off under Section 248(1) of the Companies Act, 2013 has already been initiated against it by the Registrar;
• Companies which have filed application for striking off their name from the register of companies;
• Companies which have filed for obtaining Dormant Status under section 455 of the Act before the inception of this Scheme;
• Companies which have been dissolved pursuant to a scheme of amalgamation under the Act;
• Vanishing Companies;

Note: LLP are not covered under this Scheme. The circular specifically for companies incorporated under the Companies Act- there is no provision for LLP forms.

 No separate Application Needed
Unlike the earlier CFSS-2020 Scheme, which required filing a distinct immunity form, CCFS-2026 does not prescribe any separate registration or application. The benefit is automatic-simply file the relevant e-form on the MCA-21 portal within the scheme period and pay the reduced fee at the time of filing.

Immunity Available under CCFS-2026
The Scheme Provides Conditional relief in certain cases involving delayed filings.
However, it is important to understand that:

• CCFS-2026 primarily reduces filing related additional fees.
• Penalties already imposed through completed adjudication proceedings generally continue to remain payable.
• Immunity depends upon the nature of the default and the stage of regulatory proceedings.

Therefore, Companies should evaluate their compliance position before relying upon immunity provisions.

Major Benefits under CCFS-2026

1. Relief in Additional Filing Fees

Eligible Companies are required to pay:

• Normal filing fees as prescribed under the Rules.
• 10% additional fees as prescribed under the rules.

**Considering that delayed annual filings generally attract an additional fee of rupees 100 per day without any upper limit.

2. Every company which files an application for obtaining the status of a dormant company under section in e-form MSC-1 the filing fee for obtaining status is reduced to 50% of the normal filing fee.
3. Applications filed through e-form STK-2 during the scheme period require payment of only 25% of the prescribed filing fee, thereby reducing the overall cost of closure.

 Consequences after the Scheme Ends
The ministry has specifically directed Registrars of Companies to take appropriate action against companies that fail to avail the Scheme.
Such actions may include:

• Levy of full additional filing fees.
• Initiation of adjudication proceedings.
• Regulatory enforcement.
• Other actions permitted under the Companies Act, 2013.

Accordingly, companies with pending filings should utilise this compliance window before 31st August 2026.

Conclusion
The Companies Compliance Facilitation Scheme, 2026 represents one of the most significant compliance relief initiatives introduced by the MCA in recent years. By offering substantial reductions in additional filing fees, concessional charges for dormant status and simplified strike off options, the scheme enable companies to rectify past non-compliances.

With the deadline now extended to 31st August 2026, eligible companies have additional time — but should still act promptly to file pending non-compliances before the window closes.