CCFS Scheme : 90% Relief on ROC Compliance under MCA Amnesty 2026

The Ministry of Corporate Affairs (MCA) has introduced the company compliance facilitation scheme 2026 ( CCFS 2026 ), providing an opportunity for the non-compliant companies to regularise their annual filings & compliances at reduced fee up to 90%. It is not only a fee concession but also an opportunity for the defaulting companies to complete their compliance formalities in order to reduce the litigation exposure.

The scheme comes at the time when thousands of companies are attracting lacs of late & additional fee under the companies act 2013. Since 1st July 2018, companies delayed in filing their annual compliances attract an additional fee amounting Rs. 100 per Day on forms such as AOC-4 & MFT-7 without any upper limit. Companies that have defaulted more than 1 year have attracted hefty additional fees that would benefit from CCFS 2026 as it will provide a significant financial & compliance reset option.

Table of Content

Who Can Avail the CCFS 2026 Scheme?
Forms Covered Under Companies Compliance Facilitation Scheme, CCFS 2026
Fee Structure under CCFS Scheme, 2026
Period of Operation (Scheme Validity)
Limited-Time Compliance Opportunity under CCFS 2026
FAQs under CCFS Scheme 2026

Who Can Avail the CCFS 2026 Scheme?

Any company with pending ROC compliances & filings can avail the CCFS 2026 scheme, except those specifically excluded under the circular No. 01/2026 dated 24th February 2026, has

Companies against which final notice for strike-off (u/s 248) has already been issued
Companies that have already filed for strike-off forms on MCA portal
Companies that have already filed for dormant status before CCFS 2026 on MCA.
Companies dissolved under amalgamation
Vanishing companies as per Companies Act, 2013.

Forms Covered Under Companies Compliance Facilitation Scheme, CCFS 2026

The CCFS 2026 applies to relevant e-forms related to delayed Annual Filings, Financial Statements, Auditor appointment, and other compliances.

MGT-7 - Annual Return
MGT-7A - Annual Return (for OPC & Small Companies)
AOC-4 - Financial Statements
AOC-4 CFS - Consolidated Financial Statements
AOC-4 NBFC (Ind AS) - Financial Statements (for NBFCs following Ind AS)
AOC-4 CFS NBFC (Ind AS) - Consolidated Financial Statements (for NBFCs following Ind AS)
AOC-4 (XBRL) - Financial Statements in XBRL format
ADT-1 - Appointment of Auditor
FC-3 - Annual Accounts (for Foreign Companies)
FC-4 - Annual Return (for Foreign Companies)

Fee structure under CCFS Scheme, 2026

Particulars	Fees payable
Normal Form filing fee	As prescribed under the MCA Rules
Late fee for delayed filings	Only 10% of the additional fee
Fee for dormant application (MSC-1)	50% of normal form fee
Fee for strike-off application (STK-2)	25% of normal form fee

Period of Operation (Scheme Validity)

The CCFS 2026 Scheme is valid for a limited period only starting from 15 April 2026 to 15 July 2026

This is strictly time-bound one-time opportunity available for non compliant companies. Companies should complete their pending ROC filings & compliances within this window to avail the benefits of reduced additional fees under CCFS 2026 scheme.

Important Note:

After 15 July 2026, the scheme will be closed & normal MCA rules will be applied. This means defaulting companies will have to pay complete additional fees and may also attract penalties provisions for non-compliances.

Limited-Time Compliance Opportunity under CCFS 2026

The Companies Compliance Facilitation Scheme (CCFS) 2026 provides a time-bound opportunity for defaulting companies to regularise their pending ROC compliances & filings at reduced additional fees.

At Professional Utilities, we assist companies in availing the benefits under CCFS 2026 scheme by ensuring the complete and accurate filing of all pending e-forms within the allowed

By availing our professional assistance, defaulting companies can:

Improve credibility
Reduce financial burden
Restore compliance status
Avoid potential penal provisions

FAQs under CCFS Scheme 2026

What is the Companies Compliance Facilitation Scheme, 2026?

The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) is a one-time relief introduced by the Ministry of Corporate Affairs (MCA). It allows companies to file pending e-forms at reduced additional fees, providing immunity from penalty proceedings under specific provisions of the Companies Act, 2013.

When does the CCFS-2026 Scheme come into force?

The CCFS 2026 circular was issued on 24th Feb 2026 & Scheme is effective from 15th April 2026 and will remain intact till 15th July 2026. This provides companies with a three-month compliance window to regularise their pending ROC filings.

What is the objective of CCFS 2026 Scheme?

The Scheme aims to:

Provide financial relief to companies burdened with heavy additional filing fees
Improve overall corporate compliance levels
Ensure that MCA records reflect updated and accurate information
Facilitate inactive companies to opt for dormant status or strike-off at concessional fees

What is the reduced fee structure under CCFS-2026?

Under the CCFS 2026 Scheme:

Normal filing fees - Payable as per prescribed MCA rules
Additional fees - Reduced to only 10% of the total additional fees payable earlier as per MCA rules.

Is there any benefit for dormant company status under CCFS 2026 ?

Yes. Companies may apply for Dormant Status under Section 455 by filing Form MSC-1 and paying only 50% of the normal filing fee. This is particularly beneficial for inactive companies wishing to retain their corporate status with minimal compliance requirements.