Introduction
The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS‑2026) as a one‑time compliance opportunity for companies having pending annual filings under the Companies Act, 2013.
The scheme seeks to encourage voluntary compliance by allowing eligible companies to regularise pending statutory filings at substantially reduced costs. Companies filing eligible forms are required to pay only 10% of the applicable additional fees, resulting in an effective 90% waiver of additional fees otherwise payable on delayed filings.
Further, inactive companies have been provided an opportunity to obtain dormant company status at concessional filing fees or seek voluntary strike‑off at reduced fees.
What is CCFS 2026?
The Companies Compliance Facilitation Scheme, 2026 (CCFS‑2026) is a special compliance scheme introduced by the Ministry of Corporate Affairs to facilitate filing of pending annual returns and financial statements under the Companies Act, 2013. The scheme aims to promote voluntary compliance, improve MCA records, reduce accumulated additional fees and facilitate dormancy or strike‑off of inactive companies.
Important Dates under CCFS 2026
Commencement of Scheme: 15 April 2026
Last Date to Avail Benefits: 15 July 2026
Duration of Scheme: Three Months
Who can avail the benefits?
Private Limited Companies, Public Limited Companies, One Person Companies (OPCs), Small Companies, Section 8 Companies, Nidhi Companies, Producer Companies andother eligible companies having pending annual filings.
Benefits of CCFS 2026
• Opportunity to file long‑pending annual returns and financial statements
• 90% waiver of additional filing fees
• Improved corporate compliance profile
• Better due diligence position
• Dormant company option at concessional fees
• Cost‑effective exit through strike‑off
Forms Covered
• Form AOC‑4
• Form AOC‑4 CFS
• Form AOC‑4 XBRL
• Form MGT‑7
• Form MGT‑7A
• Form ADT‑1
• FC‑3
• FC‑4
• Specified legacy forms under the Companies Act, 1956 where notified
Fees Payable under CCFS 2026
Pending Annual Filings:
Normal filing fees + only 10% of applicable additional fees.
Dormant Company Application (MSC‑1):
Only 50% of normal filing fees.
Strike‑Off Application (STK‑2):
Only 25% of applicable filing fees.
Illustration:
Normal filing fee: ₹600
Additional fee: ₹1,00,000
Amount payable under CCFS‑2026:
Normal filing fee ₹600 + Additional fee ₹10,000 = ₹10,600
Savings in additional fees = ₹90,000.
How to avail the benefits?
1. Identify pending filings.
2. Prepare financial statements and records.
3. File eligible forms on the MCA portal.
4. Pay applicable fees.
5. Preserve challans and acknowledgements.
Frequently Asked Questions
Q. What is the last date to avail CCFS 2026?
A. The scheme commenced on 15 April 2026 and remains available until 15 July 2026.
Q. How much additional fee is payable?
A. Only 10% of the applicable additional fees together with normal filing fees.
Q. Can inactive companies avail benefits?
A. Yes. Dormant status applications require only 50% of normal filing fees and strike‑off applications require only 25% of applicable filing fees.
Conclusion
The Companies Compliance Facilitation Scheme, 2026 provides a valuable opportunity for companies to regularise long‑pending annual filing defaults at substantially reduced
costs.
The availability of a 90% waiver of additional filing fees together with concessional fees for dormant company applications and strike‑off applications makes the scheme one of the most significant compliance relief measures introduced by the Ministry of Corporate
Affairs in recent years.
Companies should complete all eligible filings before 15 July 2026 to maximise the benefits available under the scheme.