Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)
Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)
Background: Under the Companies Act, 2013, every company is required to file:
- Annual Return (Section 92)
- Financial Statements (Section 137)
The filing fees are governed by Section 403 of the Act read with the Companies (Registration Offices and Fees) Rules, 2014.
Since 1 July 2018, a late filing attracts an additional fee of ₹100 per day without any maximum cap. This has resulted in substantial financial burden for companies that missed statutory deadlines.
Need for the Scheme: With more than 20 lakh active companies in India—including MSMEs, OPCs, producer companies, and start-ups—the Ministry received multiple representations requesting relief from heavy additional fees. Many small and inactive companies were unable to complete annual filings on time, leading to mounting penalties. To promote compliance and provide relief, the Government has introduced a one-time scheme.
Introduction of CCFS-2026: In exercise of powers under Sections 460 and 403 of the Companies Act, 2013, the Central Government has launched the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026).
Objective:
- Improve compliance levels
- Update and clean corporate registry records
- Provide an opportunity for defaulting companies to regularize filings
- Facilitate dormancy or closure of inactive entities at reduced cost
Key Benefits Under the Scheme: Eligible companies can choose one of the following options:
1️⃣ Complete Pending Annual Filings: Companies may file overdue Annual Returns and Financial Statements by paying:
- Normal filing fee (as per rules), and
- Only 10% of the additional fee otherwise payable for delay.
2️⃣ Apply for Dormant Status: Inactive companies may apply for dormant status under Section 455 by filing e-Form MSC-1 and paying:
- Only 50% of the normal filing fee.
Dormant companies enjoy significantly reduced compliance requirements while remaining on the register.
3️⃣ Apply for Strike Off: Companies wishing to close operations may file e-Form STK-2 and pay:
- Only 25% of the prescribed filing fee under the Companies (Removal of Name of Companies from the Register of Companies) Rules, 2016.
Scheme Validity: The Scheme will be operational from: 15 April 2026 to 15 July 2026
Forms Covered Under the Scheme
The Scheme covers various pending annual filing forms under the Companies Act, 2013 and earlier Act of 1956, including:
- MGT-7 / MGT-7A
- AOC-4 series (including CFS, XBRL, NBFC variants)
- ADT-1
- FC-3, FC-4
- Form 20B, 21A
- Form 23AC / 23ACA (including XBRL variants)
- Form 66
- Form 23B
Applicability – Who Cannot Avail the Scheme?
The Scheme is not available to:
- Companies against which final strike-off notice under Section 248 has been issued
- Companies that have already applied for strike off
- Companies that applied for dormant status before the Scheme started
- Companies dissolved through amalgamation
- Vanishing companies
Immunity Provisions
✅ No Penalty in Certain Cases
If filings are made under the Scheme:
- Before issue of notice by the adjudicating officer; OR
- Within 30 days from issue of such notice
Then proceedings under Sections 92 and 137 will be concluded and no penalty will apply.
⚠️ Important Limitation
If:
- 30 days from notice have already expired, OR
- An adjudication order imposing penalty has already been passed
Then penalties already imposed remain payable. The Scheme does not waive such penalties (only additional filing fees are reduced).
Special Immunity for Certain Forms
For forms like ADT-1, FC-3, FC-4 and certain legacy forms, immunity from prospective penal action will be granted if:
- The forms are filed during the Scheme period; AND
- No prosecution or adjudication notice was issued before filing.
Post-Scheme Action: After 15 July 2026, Registrars of Companies will initiate appropriate action under the Act against companies that continue to remain in default.
Conclusion
The Companies Compliance Facilitation Scheme, 2026 offers:
✔ Significant reduction in additional fees
✔ Opportunity to regularize long-pending filings
✔ Reduced cost for dormancy or closure
✔ Immunity from certain penalties
For defaulting companies, this is a valuable compliance window. Missing it may result in stricter regulatory action and higher financial exposure.
