FAQs on Companies Compliance Facilitation Scheme, 2026
FAQs on Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)
The Government has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) as a one-time opportunity for companies to clear pending compliance at reduced cost. Below are the key FAQs to help you understand the scheme better.
1. What is CCFS-2026?
CCFS-2026 is a temporary compliance window that allows companies to:
- File overdue annual returns and financial statements
- Submit certain pending e-forms at reduced additional fees
- Apply for dormant status or strike-off (closure) at concessional rates
The objective is to improve compliance, reduce financial burden, and update company records.
2. What is the validity period of the Scheme?
- Start Date: 15 April 2026
- End Date: 15 July 2026
Companies must complete filings within this period to avail benefits.
3. Who can avail the Scheme?
Most companies can use the scheme. However, it is not available to:
- Companies already under final strike-off action
- Companies that have already applied for strike-off
- Companies that opted for dormant status before the scheme started
- Companies dissolved due to merger/amalgamation
- Vanishing companies
4. Which forms are covered?
The scheme covers major compliance forms, including:
Annual Filing Forms
- MGT-7 / MGT-7A (Annual Return)
- AOC-4 series (Financial Statements, including XBRL & NBFC variants)
Other Forms
- ADT-1 (Auditor appointment)
- FC-3, FC-4 (Foreign company filings)
Older (Legacy) Forms
- 20B, 21A, 23AC, 23ACA, 66, 23B and related XBRL versions
5. Does the Scheme cover FY 2024–25 filings?
Yes, it applies to all pending filings, including recent financial years.
6. What is the benefit on late filing fees?
Companies need to pay only 10% of the additional (penalty) fees.
👉 Example:
- Normal penalty for delay: ₹30,000
- Under scheme: ₹3,000
This makes compliance significantly cheaper.
7. Is there any relief on normal filing fees?
No. The standard filing fee remains unchanged.
Only the additional (late) fee is reduced.
8. What is the fee for dormant status?
- Filing MSC-1 (Dormant status):
👉 50% of the normal filing fee
9. What is the fee for strike-off (closure)?
- Filing STK-2:
👉 Only 25% of the normal fee
10. Does the Scheme provide immunity from penalties?
Yes, but with conditions:
- No penalty if filings are made:
- Before any notice is issued, OR
- Within 30 days of receiving a notice
- In other cases:
- Protection from future penalties is available
- Only if no legal proceedings have already started
11. Is a separate application needed to claim immunity?
No separate form is required.
Immunity is granted automatically if conditions are met.
12. Does the Scheme cover AGM-related defaults?
No direct relief for AGM non-compliance.
However, companies can:
- Conduct pending AGMs
- Adopt financial statements
- Then complete filings under the scheme
13. Can unaudited financials be filed under the Scheme?
No. Companies must:
- Get accounts audited for relevant years
- Ensure valid UDIN is generated
- Then proceed with filing
14. What if a company ignores the Scheme?
After 15 July 2026:
- Full penalties will apply
- Companies may face strict action, including strike-off
15. Can multiple pending filings be regularized?
Yes, Companies can clear all pending filings together, subject to eligibility.
16. What steps should companies take now?
- Identify all pending filings
- Check eligibility under the scheme
- Prepare required documents
- File within the deadline to save costs
17. Is it mandatory to file all pending forms before strike-off?
Generally, yes.
As per applicable rules: Companies must file returns up to the year they stopped operations
However:
- If strike-off action has already started (but not completed),
👉 All pending filings must be completed before closure
📌 Final Thoughts
CCFS-2026 is a valuable compliance opportunity for defaulting companies. With substantial reductions in additional fees and limited-time benefits, companies should act quickly to regularize their records and avoid future penalties.
