NAVNEET KUMAR N
Senior General Manager
Published on: Sep 22, 2026
CCFS SCHEME: 90% Penalty Waiver
The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) is a temporary initiative that provides companies a unique opportunity to regularize delayed filings such as annual returns and financial statements by paying significantly reduced fees. It also offers flexible solutions for inactive companies to either continue as dormant or legally strike off their registration.
Scheme Period: 15 April – 15 July 2026
Fee Structure at a Glance
| Type of Fee | Amount Payable Under CCFS-2026 |
|---|---|
| Normal statutory filing fee | As prescribed under the Rules (full amount) |
| Additional fee (penalty for delay) | 10% of the total additional fees otherwise due |
| Dormant company application (MSC-1) | 50% of the normal fee under the Rules |
| Strike-off application (STK-2) | 25% of the applicable filing fee |
Who is Excluded from the Scheme?
- Companies against which a final notice for striking off under Section 248 has already been initiated by the Registrar.
- Companies that have already filed an application for striking off their name.
- Companies that had already applied for dormant status under Section 455 before this scheme commenced.
- Companies dissolved pursuant to a scheme of amalgamation.
- Vanishing companies.
What is CCFS Scheme 2026?
This scheme offers a one-time relief window for companies with pending annual filings, allowing them to pay just 10% of the additional fees and achieve compliance. The Ministry of Corporate Affairs (MCA) introduced CCFS-2026 to assist companies—especially MSMEs, start-ups, and producer companies—in clearing their compliance backlogs, improving overall operational efficiency and financial soundness.
Background & Why This Scheme Matters
Under the Companies Act, 2013, every registered company must file its Annual Return (MGT-7/MGT-7A) and Financial Statements (AOC-4) annually. Non-compliance since July 2018 has resulted in heavy penalties. There are more than 20 lakh active companies, many of which are new-age enterprises and small businesses that face operational challenges. The CCFS-2026 is designed to mitigate these issues by providing a much-needed amnesty opportunity, simplifying the compliance process, and reducing the backlog.
Which Forms Are Covered?
The scheme encompasses all "relevant e-forms" for annual compliance under the Companies Act, 2013 and the legacy Companies Act, 1956. Key forms include:
- Under Companies Act, 2013: MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC-4 (XBRL), ADT-1, FC-3, FC-4.
- Under Companies Act, 1956: Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23AC-XBRL, Form 23ACA-XBRL, Form 66, Form 23B.
Immunity & Protection from Penalties
The CCFS-2026 offers significant protection from penal proceedings under Sections 92 and 137 of the Companies Act, 2013, regarding Annual Returns and Financial Statements. If filings occur before a notice is issued by the adjudicating officer, no penalty will be levied. The same applies within 30 days of receiving such notice. However, past the 30-day window or if adjudication has occurred, only filing fees benefit from concessions. Immunity extends to forms like ADT-1, FC-3, FC-4, and older forms, provided no prior action has been initiated.
Post-Scheme Action
Upon the conclusion of CCFS-2026, Registrars of Companies will start appropriate actions against all companies continuing in default. This makes CCFS-2026 a critical opportunity for ensuring compliance.
Maximize your compliance with the experts at IndiaFilings, and learn about the importance of company compliance for your business's sustainability.