Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)
The Government of India, Ministry of Corporate Affairs, has introduced a new scheme called Companies Compliance Facilitation Scheme, 2026 (CCFS-2026). This is amnesty scheme for the defaulting companies.
Under the Companies Act, 2013, every company must file its Annual Return and Financial Statements on time. If a company delays filing, it has to pay an Additional fee of Rs. 100 per day (no maximum limit). Because of this, many companies faced a heavy financial burden.
The number of active companies in India has crossed 20 lakh, including MSMEs, start-ups, OPCs and small businesses. To give relief, the Government has introduced this One-time opportunity scheme.
📌Purpose of the Scheme
- To improve compliance among companies.
- To update corporate records properly.
- To reduce heavy additional fees burden.
- To help inactive companies choose dormancy or closure at lower cost.
📌Options Available Under the Scheme
1️⃣Complete Pending Annual Filings
Companies can file pending returns by paying:
- Normal filing fees, and
- Only 10% of the additional fees (instead of full additional fees).
2️⃣. Apply for Dormant Status
Inactive companies can apply under section 455 by filing e-form MSC-1. They need to pay Only 50% of normal filing fee. Dormant companies have minimal compliance requirements.
3️⃣. Apply for Strike Off
Companies that want to close business can file e-form STK-2 and pay Only 25% of the normal filing fees.
⏰Period of the Scheme
15th April 2026 to 15th July 2026 Companies must take action within this period.
Forms Covered Under the Scheme
- MGT-7, MGT-7A
- AOC-4 and its variants
- ADT-1
- FC-3, FC-4
- Forms 20B, 21A, 23AC, 23ACA and others
🚫Who Cannot Use This Scheme?
- Companies that already received final notice for strike off.
- Companies that already applied for strike off.
- Companies that applied for dormant status before this scheme.
- Companies dissolved due to amalgamation.
- Vanishing companies.
Immunity and Protection
- 📌 IMP: No penalty in certain cases if filing is done before notice or within 30 days of notice.
- 📌 IMP: Immunity from future penal action in specific cases.
- 📌 IMP: If penalty order already passed, penalties still need to be paid.
🚨Immunity Under CCFS-2026
| Particulars | Annual Return & Financial Statement Forms (Section 92 & 137) | Other Specified Forms |
|---|---|---|
| Forms Covered | MGT-7, MGT-7A, AOC-4 and its variants | ADT-1, FC-3, FC-4 and specified forms under Companies Act |
| Nature of Default | Delay in filing Annual Return and Financial Statements | Delay in filing specified forms |
| When Immunity is Available | • Filing done before issuance of notice by Adjudicating Officer, OR • Filing done within 30 days from issuance of notice |
• Forms filed under the Scheme, AND • No prosecution filed before such filing, AND • No adjudication proceedings initiated by show cause notice before filing |
| Effect of Immunity | Proceedings under Section 92 or 137 shall be concluded and no penalty shall be levied. | Immunity granted against prospective penal action for delayed filing. |
| When Immunity is NOT Available | • 30 days expired after issuance of notice, OR • Adjudication order imposing penalty already passed |
• Prosecution already filed before filing under scheme, OR • Show cause notice already issued before filing |
| Important Clarification | Filing under scheme does NOT remove liability to pay penalties where penalties already imposed. | Immunity applies only for future penal action if conditions are satisfied. |
After the Scheme Ends
After 15th July 20262026, the Registrar of Companies will take strict action against companies that did not use this opportunity and continue to default.
Conclusion
CCFS-2026 is a practical step by the Government. It gives companies a final chance to clear pending filings at much lower cost and encourages proper compliance.
📌 Companies should make full use of this scheme before 15th July 2026. This is One-Time Relief for Late Filing of Annual Return & Financial Statements !
