Companies Compliance Facilitation Scheme (CCFS-2026)   

Let’s Understand 

Many companies in India are currently facing heavy late filing penalties. If your company has not filed annual returns or financial statements on time, the additional fee continues to increase at ₹100 per day without any upper limit. To reduce this burden, the Ministry of Corporate Affairs has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026). This scheme is being widely referred to as the MCA Amnesty Scheme 2026 because it gives companies a major opportunity to clear past defaults with a 90% Additional Fee Waiver.

As per the official CCFS circular dated 24 February 2026, companies can regularize pending filings by paying only 10% of the total additional fees, along with the normal filing fee. Apart from filing pending annual compliances, the scheme also provides relief to inactive companies.

• Companies that are no longer operational and do not intend to continue business may use the scheme to apply for strike off.
• Companies that are presently inactive but may resume operations in future may use the scheme to obtain dormant status.

It is important to note that this scheme applies only to companies and does not cover LLPs.

Why Was CCFS 2026 Introduced?

The MCA observed that many companies were unable to complete statutory compliances on time due to financial or operational challenges. The continuous ₹100 per day additional fee created a significant financial burden, making delayed compliance increasingly difficult.

To improve compliance levels, update the corporate registry, and provide a practical exit or temporary relief mechanism for inactive companies, the government introduced this compliance scheme under Sections 403 and 460 of the Companies Act, 2013.

The scheme provides a one-time compliance window for companies to:

• Regularize pending annual compliances at reduced cost,
• Obtain strike off where the company is no longer operational and does not intend to continue business, and
• Obtain dormant status where the company is currently inactive but may intend to operate in future.

What Is the Validity Period of CCFS?

The scheme is valid from: 15 April 2026 to 15 July 2026

After 15 July 2026, full additional fees will apply again, and enforcement action may be initiated against non-compliant companies.

What Benefits Does CCFS 2026 Provide?

Under CCFS 2026, companies have three clear options.

1. Clear Pending Annual Filings with 90% Additional Fee Waiver

Companies can file overdue annual forms such as:

• Form MGT-7A / MGT-7
• AOC-4, including XBRL, NBFC, and CFS versions
• ADT-1
• FC-3
• FC-4

It also covers certain older forms under the Companies Act, 1956, such as:

Also read: Annual filings of a producer company

Instead of paying the full additional fee accumulated at ₹100 per day, companies now need to pay:

• The normal filing fee, and
• Only 10% of the total additional fee

This is the most significant benefit under CCFS 2026, especially for companies with multiple years of default.

Companies may also use the scheme to regularize multiple pending annual filings for different financial years, subject to eligibility under the scheme.

2. Apply for Dormant Company Status

If your company is inactive but you do not want to close it, you can apply for dormant company status under Section 455.

• Form: MSC-1
• Fee: 50% of the normal filing fee

Dormant companies have reduced compliance requirements and can be revived later if business operations are resumed.

3. Apply for Strike Off at Reduced Cost

If your company has completely stopped business operations, you can apply for closure with the help of Ebizfiling’s Company Strike Off Services.

• Form: STK-2

This provides a structured and cost-effective exit option. For example, Form STK-2 normally carries a fee of ₹10,000. Under CCFS, the payable amount becomes ₹2,500.

Important Conditions Before Filing STK-2

Before applying for strike off, companies must ensure compliance with the applicable removal of name rules. In general, companies are required to file annual financial statements and annual returns through proper ROC Annual Filing.

Further, where the Registrar has initiated action under Section 248(1) but the final notice in Form STK-7 has not yet been issued, the company must first complete all pending overdue annual filings before seeking strike off under the scheme.

Who Is Not Eligible for CCFS?

The scheme does not apply to companies that:

• Have already received a final strike-off notice
• Have already filed a strike-off application
• Have already applied for dormant status before the scheme
• Are dissolved due to amalgamation
• Are classified as vanishing companies

Immunity from Penalty: What You Must Know

The scheme provides conditional relief from delay-related penalties and prosecution in specified cases.

For filings under Sections 92 and 137

Where pending annual filings are completed:

• Before issuance of notice by the adjudicating officer, or
• Within 30 days from receipt of such notice

The proceedings shall stand concluded and no penalty shall be leviable.

For companies exploring structured assistance, our dedicated page on CCFS for Private Limited Company explains the step-by-step filing support available through Ebizfiling.

In other eligible cases

Immunity from prospective penal action may also be available where overdue filings are completed under the scheme, provided that:

• No prosecution has already been filed, and
• No adjudication proceedings have been initiated by issuance of a show cause notice before such filing

Important Clarification

No separate application or separate immunity form is required to avail such relief under CCFS 2026.

Where Penalty Order Is Already Passed

If a penalty order has already been passed, the penalty remains payable.

Important Limitation

The scheme primarily provides relief from additional filing fees, along with limited conditional immunity in specified delay-related cases.

It does not provide relief from:

• Other statutory non-compliances,
• Corporate governance violations,
• Director disqualification, or
• Penalties already adjudicated.

Therefore, timely action is critical.

How Ebizfiling Assists Under CCFS 2026

At Ebizfiling, we support companies in regularizing overdue compliance within the scheme timeline.

We help with:

• Identifying pending AOC-4 and MGT-7 / MGT-7A filings
• Computing reduced fees payable under CCFS
• Preparing accurate annual return filing documentation
• Managing complete MCA submission and follow-up through professional MCA Compliance
• Advising whether dormant status or strike off is more suitable

Our goal is to ensure your compliance record is cleaned before 15 July 2026. If you delay, the 90% Additional Fee Waiver benefit will be lost.

Conclusion

The Companies Compliance Facilitation Scheme, 2026 is not a routine extension. It is a one-time relief opportunity. With a 90% additional fee waiver, companies can clear years of pending filings at a significantly lower cost. After 15 July 2026, regular statutory additional fees under Section 403 will apply again, and the concerned Registrar may initiate action against continuing defaulters. If your company has pending filings, this is the right time to act.

Frequently Asked Questions