Big Relief for Defaulting Companies – Limited Time Opportunity
COMPANIES COMPLIANCE FACILITATION SCHEME, 2026 (CCFS-2026)
Big Relief for Defaulting Companies – Limited Time Opportunity
The Ministry of Corporate Affairs (MCA) has introduced a one-time compliance window called the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) through General Circular No. 01/2026 dated 24 February 2026 .
If your company has pending ROC filings, this is not something to ignore.
Let’s break it down clearly.
WHY THIS SCHEME MATTERS
Over the years, many companies have delayed filing annual returns, financial statements, and other statutory forms. The penalty is ₹100 per day of delay without any upper cap.
That becomes expensive very quickly.
The government has now opened a 3-month window to help companies clear their compliance backlog at a substantially reduced cost .
SCHEME PERIOD
Effective from: 15 April 2026
Last date: 15 July 2026
Miss this window and normal penalties will apply again.
WHO IS ELIGIBLE?
Eligible:
• Companies registered under the Companies Act, 2013
• Companies with pending ROC filings
Not Eligible:
• Companies whose name has been finally struck off
• Dissolved or vanishing companies
• Companies where regulatory action has progressed beyond permitted stages
FORMS COVERED UNDER CCFS-2026
The scheme covers major overdue ROC e-forms including:
• MGT-7 / MGT-7A (Annual Return)
• AOC-4 (Financial Statements)
• AOC-4 CFS / NBFC / XBRL
• ADT-1 (Auditor Appointment)
• FC-3 / FC-4
• Forms under Companies Act, 1956 such as 20B, 21A, 23AC, 23ACA, etc.
In short, most routine annual compliance filings are covered.
BIGGEST BENEFIT – MASSIVE REDUCTION IN ADDITIONAL FEES
Normal rule:
₹100 per day of delay without any maximum cap.
Under CCFS-2026:
Only 10% of the additional fee otherwise payable is required to be paid .
Example:
If your additional fee is ₹1,00,000
You may pay only ₹10,000 under this scheme.
That is a major financial relief.
ADDITIONAL BENEFITS
1. Voluntary Strike Off
Form STK-2 can be filed at 25% of normal filing fees
2. Dormant Status
Application under Section 455 allowed at 50% of normal filing fees
Important clarification:
The scheme reduces additional fees. It does not waive the statutory obligation to file or eliminate liabilities outside the scope of the circular .
WHAT SHOULD BE PREPARED BEFORE FILING?
Before using the scheme, companies should ensure:
• Board resolution approving delayed filing
• Signed financial statements
• Auditor’s report where applicable
• Signed annual return
• Updated statutory registers
• Director KYC (DIR-3 KYC) compliance
• Proper attachments as required under respective e-forms
All filings must be submitted through the MCA21 portal during the scheme window.
PRACTICAL ADVICE
• Do not wait until the last week
• Prepare documentation for multiple pending years in advance
• Check for ongoing adjudication or prosecution
• Ensure professional certification (CA/CS/CMA) wherever required
System rejections near the deadline can cost you the entire benefit.
THE BOTTOM LINE
CCFS-2026 is a time-bound opportunity for companies to regularise long-pending ROC compliances at a significantly reduced cost.
After 15 July 2026, the penalty of ₹100 per day without cap will apply again.
If your company has historical defaults, this is the most cost-effective window to clean up compliance and avoid future legal and financial exposure .
ROC Amnesty Scheme 2026
Companies Compliance Facilitation Scheme 2026
CCFS 2026