Overview
The Ministry of Corporate Affairs (MCA) has given lakhs of non-compliant and defunct companies a fresh lease of life through the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026). Originally notified vide General Circular No. 01/2026 dated 24th February 2026 and effective from 15th April 2026 to 15th July 2026, the scheme has now been extended up to 31st August 2026 vide General Circular No. 03/2026 dated 8th July 2026, following capacity restoration work at the MCA data centre after a fire incident on 5th June 2026.
If your company has pending Annual Return or Financial Statement filings, even from several years ago, this scheme allows you to regularise them by paying just 10% of the additional (late) fee, instead of the full ₹100-per-day penalty that can run into lakhs of rupees. Companies that no longer wish to operate can also close down at a fraction of the normal cost, and inactive companies can convert to "Dormant" status at half the usual fee.
This blog breaks down everything you need to know about CCFS-2026 eligibility, applicable forms, fee structure, immunity from penalty, and a fully worked-out example showing exactly how much a company can save.
Key Highlights
- Scheme Name: Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)
- Issued Under: Section 460 read with Section 403 of the Companies Act, 2013
- Original Validity: 15th April 2026 to 15th July 2026
- Extended Validity: Up to 31st August 2026 (extended via General Circular No. 03/2026 dated 08.07.2026)
- Reason for Extension: Restoration of MCA-21 data centre capacity following a fire incident on 05.06.2026
- Core Benefit: Pay only 10% of the additional fee on pending annual filings instead of the full late fee
- For Inactive Companies: Apply for Dormant Status (Form MSC-1) at half the normal fee
- For Companies Winding Up: File for strike-off (Form STK-2) by paying only 25% of the filing fee
- Immunity: Protection from penalty proceedings under Section 92 (Annual Return) and Section 137 (Financial Statements), subject to conditions
- Not Applicable To: Companies already under strike-off action, companies that have applied for strike-off/dormancy, amalgamated or vanishing companies
1. What is the Companies Compliance Facilitation Scheme, 2026?
Under Section 403 of the Companies Act, 2013 read with the Companies (Registration Offices and Fees) Rules, 2014, every company is required to file its Annual Return and Financial Statements with the Registrar of Companies (RoC). Since 1st July 2018, any delay in filing these documents attracts an additional fee of ₹100 per day, with no upper limit, meaning the penalty keeps growing indefinitely until the form is filed.
Over time, this has created a serious financial burden for many companies, particularly MSMEs, One Person Companies (OPCs), producer companies, and startups, some of whom have pending filings dating back several years, resulting in additional fees that can run into lakhs of rupees on a form that originally cost a few hundred rupees.
To address this, MCA introduced CCFS-2026, a one-time facilitation scheme that allows companies to:
- Complete pending annual filings at a steeply discounted late fee, or
- Apply to become a "Dormant Company" if inactive, or
- Strike off the company from the register altogether if it no longer wishes to continue.
2. Key Dates at a Glance
|
Event |
Date |
|
Scheme notified |
24th February 2026 (General Circular No. 01/2026) |
|
The scheme comes into force |
15th April 2026 |
|
Original last date |
15th July 2026 |
|
Data centre fire incident |
5th June 2026 |
|
Extension notified |
8th July 2026 (General Circular No. 03/2026) |
|
Revised last date |
31st August 2026 |
The extension was necessitated because a fire at the MCA data centre disrupted system capacity, and the Ministry extended the window by an additional 47 days to ensure companies and professionals get adequate time to complete filings.
3. Who Can Avail of the Scheme?
Eligible: All companies registered under the Companies Act, 2013 (or the erstwhile Companies Act, 1956) with pending annual filings are eligible, except the categories listed below.
Not Eligible: CCFS-2026 does not apply to:
- Companies against which the RoC has already issued a final notice for striking off under Section 248 (or erstwhile Section 560 of the Companies Act, 1956)
- Companies that have already filed an application for strike-off
- Companies that had already obtained Dormant Status under Section 455 before the scheme began
- Companies dissolved pursuant to a scheme of amalgamation
- Vanishing companies
4. Relevant E-Forms Covered Under the Scheme
Forms notified under the Companies Act, 2013:
|
Form |
Purpose |
|
MGT-7 / MGT-7A |
Annual Return |
|
AOC-4 / AOC-4 CFS |
Financial Statements |
|
AOC-4 NBFC (Ind AS) / AOC-4 CFS NBFC (Ind AS) |
Financial Statements (NBFCs) |
|
AOC-4 (XBRL) |
Financial Statements in XBRL format |
|
ADT-1 |
Auditor Appointment |
|
FC-3 / FC-4 |
Annual filings for Foreign Companies |
Forms notified under the Companies Act, 1956:
Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23AC-XBRL, Form 23ACA-XBRL, Form 66, and Form 23B.
5. The Three Options Available Under CCFS-2026
Option A: Complete Pending Annual Filings at a Reduced Fee. Companies can file their overdue annual return/financial statement forms by paying the normal filing fee plus only 10% of the additional (late) fee that would otherwise be payable.
Option B: Apply for Dormant Company Status. Companies that are inactive but do not wish to be struck off can file e-Form MSC-1 to be declared a "Dormant Company" under Section 455, paying only half (50%) of the normal fee. This keeps the company on record with minimal ongoing compliance.
Option C: Strike Off the Company. Companies that want to shut down entirely can file e-Form STK-2 during the scheme period and pay only 25% of the applicable filing fee under the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016.
6. Fee Structure Under the Scheme
|
Type of Fee |
Amount Payable Under CCFS-2026 |
|
Normal filing fee (relevant e-forms) |
As prescribed under the Companies (Registration Offices and Fees) Rules, 2014 |
|
Additional (late) fee |
Only 10% of the additional fee otherwise prescribed under the Rules |
|
Dormant status (MSC-1) |
50% of the normal filing fee |
|
Strike-off (STK-2) |
25% of the applicable filing fee |
7. How Much Can You Actually Save?
Let's take a realistic, common scenario: a small company / OPC has a pending MGT-7A (Annual Return) filing for FY 2019-20 that has never been filed. Assume the form has been overdue for approximately 2,000 days (roughly 5.5 years) as of the time of filing under the scheme, and the normal filing fee for the form is ₹400.
Without CCFS-2026:
|
Particulars |
Amount |
|
Normal filing fee |
₹400 |
|
Additional (late) fee — 2,000 days × ₹100/day |
₹2,00,000 |
|
Total payable |
₹2,00,400 |
With CCFS-2026 (10% additional fee route):
|
Particulars |
Amount |
|
Normal filing fee |
₹400 |
|
Additional fee, 10% of ₹2,00,000 |
₹20,000 |
|
Total payable |
₹20,400 |
Net Savings: ₹1,80,000. Nearly 90% of the total dues.
This example illustrates why the scheme is especially valuable for companies with several years of pending filings: the longer the delay, the greater the absolute savings, since the additional fee (which forms the bulk of the liability) is cut down to just one-tenth of its normal value.
Note: The actual number of overdue days, and hence the fee, will vary depending on each company's specific due date and the date of actual filing. Companies should compute the exact additional fee applicable to their own case, ideally with the help of a company secretary or compliance professional, before filing.
8. Immunity From Penalty. What It Means for You
One of the most valuable aspects of CCFS-2026 is the immunity from penalty proceedings it offers:
- If pending forms are filed under the scheme before an adjudicating officer issues a show-cause notice for default under Section 92 (Annual Return) or Section 137 (Financial Statements), no penalty will be levied, as per the proviso to Section 454(3).
- If the notice has already been issued, the company still gets immunity provided the filing is made within 30 days of such notice.
- If the 30-day window has lapsed or a penalty order has already been passed, the scheme does not waive that liability; only the filing fee benefit applies in such cases, not the penalty already imposed.
- For forms like ADT-1, FC-3, FC-4, and the legacy 1956-Act forms, immunity from prospective penal action applies only if the form is filed under the scheme and no prosecution or adjudication (via show-cause notice) had already commenced before the filing.
In short: the earlier you file under this scheme, the stronger the protection you get, both on fees and on penalty exposure.
9. What Happens After the Scheme Ends?
Once the scheme window closes (currently 31st August 2026), the respective Registrars of Companies are directed to take necessary legal action against companies that remain in default and have not used the opportunity — this can include full late fees without any discount, penalty proceedings under Sections 92/137, and potentially strike-off action initiated by the RoC itself. This makes the current extended window a genuinely time-limited opportunity.
Frequently Asked Questions (FAQs)
Q1. What is the last date to file under CCFS-2026? The scheme, originally valid till 15th July 2026, has been extended and is now valid up to 31st August 2026.
Q2. Why was the scheme extended? The extension was granted because of capacity enhancement and restoration work at the MCA data centre, made necessary by a fire incident on 5th June 2026.
Q3. Which companies cannot avail of this scheme? Companies already facing final strike-off notices under Section 248, companies that have applied for strike-off or dormancy before the scheme began, amalgamated companies, and vanishing companies cannot avail of CCFS-2026.
Q4. How much do I save on pending Annual Return/Financial Statement filings? You pay the normal fee plus only 10% of the additional (late) fee, a saving of up to roughly 90% compared to the full late fee, depending on how long the filing has been overdue.
Q5. Can I close my company under this scheme? Yes. Companies wishing to wind up can file e-Form STK-2 during the scheme period and pay only 25% of the normal strike-off filing fee.
Q6. Can an inactive company avoid closure altogether? Yes. Inactive companies can file e-Form MSC-1 to obtain "Dormant Company" status under Section 455, paying only half of the normal fee, allowing them to remain on the register with minimal compliance.
Q7. Will I get immunity from the penalty if I file now? Yes, provided you file before an adjudication notice is issued, or within 30 days of receiving one. If a penalty order has already been passed, the scheme does not reverse it.
Q8. What documents/forms are covered? MGT-7, MGT-7A, AOC-4 and its variants, ADT-1, FC-3, FC-4 (Companies Act, 2013), and Forms 20B, 21A, 23AC, 23ACA, 23AC-XBRL, 23ACA-XBRL, 66, and 23B (Companies Act, 1956).
Q9. What happens if I miss the 31st August 2026 deadline? The Registrar of Companies will initiate regular enforcement action, including full additional fees and penalty proceedings, against companies that fail to avail the scheme.
Q10. Is professional help required to file under this scheme? While not mandatory, engaging a company secretary or compliance consultant is strongly recommended to correctly compute the additional fee, verify eligibility, and ensure the filing captures full immunity benefits.