Companies Compliance Facilitation Scheme (CCFS) — 2026

This document covers

1. Background
2. Objectives of CCFS-2026
3. Relief Provided Under CCFS-2026
4. Time Period of CCFS-2026
5. Forms covered under CCFS-2026
6. Applicability (Ineligible companies)
7. Consequences of Non-compliance of CCFS-2026

1. Background

Over the years, many companies particularly MSMEs, start-ups, OPCs and private companies have accumulated substantial additional fees due to non-filing or delayed filing of annual documents.

To address this issue and promote corporate compliance, the Ministry of Corporate Affairs (MCA) has introduced a one-time opportunity titled "Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)"

2. Objectives of CCFS-2026

The objectives of CCFS-2026 are

• One-time opportunity to allow companies to file their pending returns
• Improve compliance levels
• Reduce excessive financial burden caused by accumulated additional fees
• Facilitate inactive/defunct companies to opt for Dormancy or Closure
• Ensure accurate and updated corporate registry records

3. Relief Provided Under CCFS-2026

1. Filing of pending annual returns and financial statements (AOC 4, MGT-7/7A etc)
   • Pay normal fees (Ex: Rs 200/300/400/600) and
   • Pay only 10% of the total additional fees

This provides substantial relief where additional fees have accumulated over several years.

Refer Guide On Form MGT 7 or Form MGT 7A and Guide On Form AOC 4 (Annual Financial Statement Form) for more information.

2. Strike Off the Company
   • Companies can file application for strike off in STK-2 and pay only 25% of prescribed Govt fee.
   • Currently the Govt fee for application for strike off is Rs 10,000 and the companies who are applying for strike off between 15th April 2026 to 15th July 2026 can pay only Rs 2500
   • This significantly reduces the cost of voluntary closure and provides an economical exit mechanism for defunct or non-operational companies.

Refer Private Limited Company Closure - Explained for more information

3. Application for Dormant status
   • Companies can file e-Form MSC-1 to obtain Dormant Status by paying 50% of the normal filing fee
   • This is beneficial for inactive companies wishing to retain legal existence with minimal compliance.

Refer Dormant Company Status - How to apply? for more information

4. Time Period of CCFS-2026

• CCFS-2026 is only a 3-month window
• CCFS-2026 will be valid from 15th April 2026 to 15th July 2026. The companies who want to avail this scheme should file the forms within prescribed timeframe.

5. Forms covered under CCFS-2026

The following forms are covered under CCFS-2026

• AOC 4, AOC 4 (CFS), AOC 4 NBFC (Ind AS), AOC 4 CFS NBFC (Ind AS), AOC 4 (XBRL)
• MGT 7 / MGT 7A
• ADT 1 (appointment of auditor)
• FC-3, FC-4
• 20B
• 21A
• 23AC, 23AC-XBRL
• 23ACA, 23ACA-XBRL
• Form 66 and Form 23B

6. Applicability (Ineligible companies)

All companies can opt for CCFS-2026 except for the following companies

• Companies against which final strike-off notice under Section 248 has been issued
• Companies that have already applied for strike-off
• Companies that have already applied for Dormant Status before the Scheme
• Dissolved/amalgamated companies
• Vanishing companies

7. Consequences of Non-compliance of CCFS-2026

Post 15th July 2026, the concerned Registrar of companies (ROC) shall take necessary action against the companies who have not availed the scheme. This may include

• Penalties
• Strike off
• Prosecution
• Adjudication proceedings

CCFS-2026 provides a significant opportunity for companies to regularize pending filings at substantially reduced cost. Companies are advised to evaluate their compliance status immediately and avail the scheme within the prescribed window.