Running a company in India comes with annual compliance responsibilities. Every year, companies must complete annual return filing, submit financial statements, and maintain proper MCA compliance.
But in reality, many businesses miss these deadlines.
Sometimes it is oversight.
Sometimes it is a lack of clarity.
Sometimes it is simply cash flow pressure.
Moreover, then the late filing penalty begins. Under normal rules, delayed filing of AOC 4 or MGT 7 attracts ₹100 per day as additional fees. Over time, this amount can become significant.
To address this situation, the Ministry of Corporate Affairs notified the Companies’ Compliance Facilitation Scheme 2026, commonly known as CCFS. The scheme gives companies a limited opportunity to regularize pending filings at a substantially reduced additional fee.
CCFS stands for Companies’ Compliance Facilitation Scheme. It is a one-time compliance relief initiative introduced under Sections 403 and 460 of the Companies Act, 2013.
The objective is simple.
Allow defaulting companies to complete overdue company annual filing without paying the full burden of accumulated additional fees.
Under the standard framework:
Under CCFS 2026, companies need to pay:
For companies with multiple years of pending filings, this reduction can be substantial.
The CCFS scheme is active from 15 April 2026 to 15 July 2026. This is a strict three-month window.
Once the scheme ends, the Registrar of Companies may resume normal enforcement, including adjudication proceedings and strike-off company actions.
Companies should treat this period as a compliance correction opportunity rather than an extension.
The Companies’ Compliance Facilitation Scheme provides three major options.
1. Filing Pending AOC 4 and MGT 7
Companies that have not filed:
Can now file these forms at significantly reduced additional fees.
Instead of paying full accumulated charges, companies pay only 10 percent of the additional fee amount.
For many private limited companies, this becomes the most practical way to restore MCA compliance status.
2. Applying for Dormant Status
If a company has not been operational but wishes to remain registered, it may apply for dormant status under Section 455.
This option helps companies retain corporate identity without the burden of full annual compliance.
3. Voluntary Strike Off of Defunct Companies
If the company has completely ceased operations, promoters may apply to strike off the company by filing STK-2.
Under CCFS 2026:
The scheme does not apply to:
Such cases require separate legal review.
|
Filing Type |
Fee Payable Under CCFS |
|
AOC 4 / MGT 7 |
Normal fee + 10% additional fee |
|
Dormant Application (MSC-1) |
50% of normal fee |
|
Strike Off (STK-2) |
25% of normal fee |
Source: Ministry of Corporate Affairs – www.mca.gov.in
For filings under Section 92 and Section 137, companies may avoid additional prosecution if they complete filing before adjudication notice or within 30 days of receiving such notice.
However, immunity is not automatic. Timing and compliance status matter.
Companies that delay beyond the scheme window may again face a full late filing penalty and further proceedings.
For companies exploring structured assistance, our dedicated page on CCFS for Private Limited Company explains the step-by-step filing support available through Ebizfiling.
At Ebizfiling, we support companies in regularizing overdue compliance within the scheme timeline.
Our goal is to ensure your MCA compliance record is restored before 15 July 2026.
CCFS 2026 is not a routine update. It is a limited relief scheme designed to help companies correct past defaults at reduced cost. By allowing AOC 4 and MGT 7 filings at only 10 percent additional fees, the scheme significantly lowers late filing penalty exposure.
Companies that act within the timeline can regularize compliance and avoid stricter enforcement action.
If you have a pending company annual filing, this window should not be missed.
CCFS 2026 stands for Companies’ Compliance Facilitation Scheme 2026. It is a one-time compliance relief initiative introduced by the Ministry of Corporate Affairs to help defaulting companies complete pending filings such as AOC-4 and MGT-7 at a significantly reduced additional fee. The objective is to allow companies to regularise their compliance status without bearing the full burden of accumulated late filing penalties.
Primarily, companies can file overdue annual return filing and financial statement forms such as AOC-4 and MGT-7 under the scheme. In addition, eligible companies may also apply for dormant status using MSC-1 or apply to strike off a company through STK-2, depending on their operational status and eligibility under the notification.
Under CCFS 2026, companies are required to pay only 10 percent of the total additional fee that would normally apply for delayed filing. Since the standard additional fee is ₹100 per day, companies with long pending defaults may receive substantial financial relief through this reduced structure.
The scheme is available for a limited period from 15 April 2026 to 15 July 2026. Companies must complete their pending MCA compliance filings within this window. After the scheme closes, normal additional fees and enforcement provisions may apply again.
In certain cases, yes. If companies complete filings related to Section 92 (Annual Return) and Section 137 (Financial Statements) before adjudication proceedings begin or within the prescribed notice period, they may avoid further prosecution. However, immunity depends on timing and the stage of proceedings.
Yes. Private Limited Companies with multiple years of pending company annual filing can use CCFS 2026 to clear accumulated defaults. The scheme applies to overdue filings regardless of the number of years, provided the company falls within the eligibility criteria mentioned in the notification.
Companies that have already received a final strike off notice from the Registrar of Companies are generally not eligible under the scheme. Such companies may need to explore restoration or other legal remedies instead of filing under CCFS.
Yes. Companies that have not carried out business operations may apply for dormant status under Section 455 by filing MSC-1. Under the scheme, the filing fee may be reduced as per the notification terms. This option allows the company to remain registered without full operational compliance obligations.
If a company does not take advantage of the scheme within the prescribed timeline, it may have to pay full additional fees calculated at ₹100 per day for delayed filings. In prolonged cases, the Registrar may initiate adjudication proceedings, impose higher penalties, or even begin strike off company action.
Ebizfiling helps companies assess pending filings, calculate the reduced fee payable under CCFS, prepare accurate AOC-4 and MGT-7 documentation, and complete submission on the MCA portal. We also guide companies on whether annual return filing, dormant application, or strike off is the appropriate route based on their compliance history.
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