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April 7, 2026
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BySteffy A
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, also called MCA 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 2026 MCA circular dated 24 February 2026, companies can regularize pending filings by paying only 10% of the total additional fees.
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, especially MSMEs, OPCs, and Private Limited Companies, were unable to complete annual filings on time due to financial or operational challenges.
The continuous ₹100 per day penalty created a large financial burden.
To improve compliance levels and update the corporate registry, the government launched this MCA Compliance Scheme 2026 under Sections 403 and 460 of the Companies Act.
The objective is simple:
To give companies a final opportunity to correct filing defaults at a reduced cost.
What Is the Validity Period of CCFS?
The CCFS 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
There will be no extension unless separately notified.
What Benefits Does CCFS 2026 Provide?
Under MCA 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 MGT-7 and MGT-7A; AOC-4, including XBRL, NBFC, and CFS versions; ADT-1; FC-3; FC-4; and certain older forms under the 1956 Act.
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.
2. Apply for Dormant Company Status
If your company is inactive but you do not want to close it, you can apply for dormant status under Section 455.
Form: MSC-1
Fee: 50% of the normal filing fee
Dormant companies have reduced compliance requirements.
3. Apply for Strike Off at Reduced Cost
If your company has completely stopped business operations, you can apply for closure.
Form: STK-2
Fee: Only 25% of the normal filing fee
This provides a structured and cost-effective exit option.
Who Is Not Eligible for CCFS?
The scheme does not apply to companies that have already received a final strike-off notice, filed a strike-off application, applied for dormant status before the scheme, are dissolved due to amalgamation, or are classified as vanishing companies.
Immunity from Penalty: What You Must Know?
The scheme provides limited relief from delay-related penalties under Section 92 and Section 137 if filings are completed before the issuance of an adjudication notice or within 30 days of receiving such notice.
If a penalty order has already been passed, it remains payable.
The scheme only covers additional fees and delay-related penalties. It does not provide relief from other statutory non-compliances, governance issues, or director disqualification. Therefore, timely action is critical.
For companies exploring structured assistance, our dedicated page on CCFS for Private Limited Company explains the step-by-step filing support available through Ebizfiling.
For companies exploring structured assistance, our dedicated page on CCFS for Private Limited Company explains the step-by-step filing support available through Ebizfiling.
How Ebizfiling Assists Under CCFS 2026?
At Ebizfiling, we support companies in regularizing overdue compliance within the scheme timeline.
- We assess pending AOC 4 and MGT 7/MGT-7A filings.
- We compute reduced fees payable under CCFS.
- We prepare accurate annual return filing documentation.
- We manage complete MCA submission and follow up.
- We advise on whether a dormant or strike-off company 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.
Final Reminder
The MCA Compliance Scheme 2026 is not a regular 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, full ₹100 per day additional fees will apply again along with stricter enforcement actions.
If your company has pending filings, this is the right time to act.
The relevant CCFS Circular Provisions are provided in the attached file for your reference.
FAQs
1. If my company has not filed for 4–5 years, can I still use CCFS?
Yes. CCFS 2026 applies to all pending annual filings that are due, regardless of how many years are pending, provided the company is eligible under the scheme.
2. Is there any maximum cap on additional fee under CCFS?
No separate cap is provided. Instead, the scheme allows payment of only 10% of whatever additional fee is calculated. That effectively gives a 90% Additional Fee Waiver.
3. Can I file only one pending year under CCFS and leave others?
Technically yes, but it is advisable to clear all pending years together. Leaving older defaults may still create compliance risk later.
4. Does CCFS automatically remove director disqualification?
No. CCFS deals with filing defaults and additional fees. Director disqualification matters are governed separately and may require additional legal steps.
5. Can I apply for dormant status even if I had business earlier?
Yes. If your company is currently inactive and meets eligibility under Section 455, you can apply for dormant status during the scheme.
6. What if I already received a show cause notice?
If you file within 30 days of receiving the notice, the proceedings under Section 92 or 137 may be concluded without penalty, as per the circular.
7. Is CCFS available for LLPs?
No. CCFS 2026 applies to companies under the Companies Act. LLPs are governed under separate provisions.
8. Do I need to physically visit ROC to apply?
No. All filings under CCFS are done electronically on the MCA portal.
9. What happens if I ignore CCFS 2026?
After 15 July 2026, an additional fee of ₹100 per day shall be levied from the original date of default without any upper cap, and the Registrar of Companies may initiate enforcement action.
10. How do I know if my company is eligible under CCFS?
Eligibility depends on whether your company has received a final strike off notice or falls under excluded categories. A professional compliance review is recommended before filing.
CCFS for Private Limited Company
Compliance Without Confusion.
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