Running a business in India involves multiple compliance requirements, and meeting all these yearly deadlines is a tricky task. The Ministry of Corporate Affairs (MCA) acted to simplify these complexities on February 24, 2026. The MCA notified the Companies Compliance Facilitation Scheme, 2026, to give Indian companies a window to clean up their compliance records. As a result, the companies can file their delayed returns without facing the high additional fees usually payable for late filings.
The scheme covers both annual returns and financial statements filed on the MCA-21 portal. It gives companies enough time to become compliant at a much lower cost. This guide explains what the scheme offers, who can use it, and how companies with overdue filings or inactive status can benefit.
Key Takeaways
- The Companies Compliance Facilitation Scheme (CCFS) 2026 gives eligible companies a one-time opportunity to clear pending ROC filings at significantly reduced additional fees.
- Companies can pay just 10% of the applicable additional fees on pending annual returns and financial statements, providing up to 90% relief on additional filing fees.
- The scheme operates from April 15, 2026, to August 31, 2026, following an extension by the MCA.
- Eligible companies can use CCFS 2026 to file overdue annual returns and financial statements, apply for dormant status, or seek voluntary strike-off.
- Companies applying for dormant status through MSC-1 can pay 50% of the normal filing fee under the scheme.
- Defunct companies applying for voluntary strike-off through STK-2 can pay 25% of the normal filing fee.
- Companies that have received a final strike-off notice, already applied for dormancy or strike-off, or have been dissolved or classified as vanishing companies are excluded.
- Eligible companies may receive immunity from penalties for certain filings if they meet the prescribed filing and notice-related conditions.
- Companies should complete pending filings before the August 31, 2026 deadline to avoid losing the available fee relief.
What is the Companies Compliance Facilitation Scheme 2026?
The full form of CCFS is the Companies Compliance Facilitation Scheme. The CCFS operates as a one-time initiative that the Central Government introduced under Sections 403 and 460 of the Companies Act, 2013.
The core idea behind this MCA scheme 2026 is simple: give companies a chance to fix any overdue legal filings at a much lower penalty cost (10% of the original amount).
Under the ordinary rules, companies missing filing deadlines for their Annual Returns (Form MGT-7) or Financial Statements (Form AOC-4) attract an additional fee of ₹100 per day. There’s also the fixed penalty of ₹50,000 applicable. As a result, over months or years of non-compliance, this amount often grows into lakhs of rupees.
The Companies Compliance Facilitation Scheme provides huge relief to defaulting companies by charging only 10% of the total additional fees that would otherwise apply.
When Does the CCFS Scheme Apply?
The Companies Compliance Facilitation Scheme operates from April 15, 2026. The MCA originally set the deadline at July 15, 2026, but extended it to August 31, 2026, after a fire at its data center disrupted operations. This window gives companies enough time to review pending filings, gather documents, and complete submissions on the MCA-21 portal.
However, companies must treat this window seriously. Once the CCFS scheme expires, the Registrar of Companies (RoC) will initiate action against all left-out defaulters without any further concession.
Who Does the CCFS Scheme Exclude?
It’s important to understand that the Companies Compliance Facilitation Scheme does not extend to every company. Certain categories fall outside its scope, including:
- Companies that have already received a final notice for strike-off from the RoC cannot participate.
- Companies that applied for dormancy or strike-off before the scheme commenced do not qualify.
- Companies that have already dissolved and those classified as “vanishing companies,” entities that regulators cannot locate or trace.
Directors and promoters of companies in these categories must pursue alternative resolution routes.
What Can Companies Do Under CCFS 2026?
The CCFS 2026 finds three categories of non-compliant or inactive companies suitable for the scheme. These include:
1. Filing Pending Annual Returns and Financial Statements
Any company that has pending Annual Returns or Financial Statements can use this window to file those overdue forms.
The company pays the standard government filing fee plus 10% of the additional fees due to the delay. For a company with several years of defaults, this can mean relief of up to 90% on the total additional fees.
2. Applying for Dormant Status Under Section 455
Companies that have not conducted any business or financial transactions but remain legally registered on the MCA portal can apply for dormant company status under Section 455 of the Companies Act, 2013.
Under the CCFS 2026, these companies file e-form MSC-1 and pay only 50% of the normal filing fee. Once the RoC grants “dormant” status, these companies are allowed to stay on the corporate register.
3. Striking Off a Defunct Company
For companies that have stopped operations entirely, the MCA scheme 2026 offers a cost-effective exit route. By filing e-form STK-2, a defunct company can apply for voluntary strike-off by paying just 25% of the normal filing fees.
This provision removes the company cleanly from the register, relieving promoters and directors from future compliance obligations. Plus, the new plan also protects against legal action for past defaults made by the now-defunct company.
Fee Structure at a Glance
Here’s a clear breakdown of the costs associated with the CCFS 2026 scheme:
| Type of Filing | Fee Payable Under CCFS 2026 |
| Pending Annual Returns / Financial Statements | Normal fee + 10% of additional fees |
| Dormant Company Application (e-form MSC-1) | 50% of normal filing fee |
| Strike-Off Application (e-form STK-2) | 25% of normal filing fee |
What Protection Does CCFS 2026 Offer? Key Benefits for Default Companies
Beyond the reduced fees, the Companies Compliance Facilitation Scheme, 2026, also offers meaningful protection from penalties under specific sections of the Companies Act. They are:
- For filings related to Annual Returns (Section 92) and Financial Statements (Section 137), companies can secure immunity from penalties.
This benefit holds if the company completes the filings before the Adjudicating Officer issues any notice, or within 30 days of receiving such a notice. Once a company crosses this 30-day window or adjudication proceedings have advanced further, the liability remains unchanged.
- For other e-forms, including ADT-1, FC-3, and Form 23AC, companies gain immunity against future penalties.
This advantage applies if no prosecution or adjudication notice existed before they filed under the scheme.
