Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)

Update (9 July 2026): Scheme extended to 31 August 2026. The MCA has extended CCFS-2026 by General Circular No. 03/2026 dated 8 July 2026. The Scheme, originally scheduled to close on 15 July 2026, will now remain in force up to 31 August 2026. The extension has been granted in view of the capacity enhancement and restoration activities being carried out at the MCA data centre following a fire incident on 5 June 2026, which had disrupted MCA21 services during the peak filing window. All eligibility conditions, fee concessions, and immunity provisions explained below continue to apply, only the closing date has changed. See the FAQ below for details.

Introduction link

The Ministry of Corporate Affairs, Government of India, has issued General Circular No. 01/2026 dated 24 February 2026, introducing a one-time compliance relief Scheme titled Companies Compliance Facilitation Scheme, 2026 (CCFS-2026). The Scheme’s validity has since been extended to 31 August 2026 vide General Circular No. 03/2026 dated 8 July 2026, as noted above.

The scheme provides a major relief to defaulting companies by allowing filing of pending statutory documents at substantially reduced additional fees and also enables inactive companies to opt for dormancy or closure at concessional fees.

Objective of the Scheme link

The scheme aims to:

• improve overall compliance levels,
• reduce the burden of accumulated additional fees on companies,
• ensure that the MCA registry reflects correct and updated information, and
• provide an easy exit or dormant status option to inactive and defunct companies.

Period of the Scheme link

CCFS-2026 shall be in force from 15 April 2026 to 31 August 2026 (extended from the original closing date of 15 July 2026, vide General Circular No. 03/2026 dated 8 July 2026).

The extension was necessitated by disruption to MCA21 filing services following a fire incident at the MCA data centre on 5 June 2026, and the consequent capacity enhancement and restoration activities undertaken by the Ministry.

Who can avail the Scheme? link

All companies can avail the Scheme except:

• companies against which final notice for strike-off under section 248 has already been issued by the Registrar,
• companies which have already applied for strike-off,
• companies which have already applied for dormant status under section 455 before the scheme,
• companies dissolved under a scheme of amalgamation, and
• vanishing companies.

Options available under CCFS-2026 link

Under the scheme, companies (including inactive companies) may choose any of the following:

1. Filing of pending annual documents link

Companies may file pending relevant forms:

• Annual Return and
• Financial Statements by paying:

Only 10% of the additional fees otherwise payable for delayed filing (normal filing fees will still apply).

2. Obtaining Dormant Company status link

Inactive companies may apply for dormant status under section 455 by filing e-Form MSC-1 and paying:

50% of the normal filing fee.

Dormant status enables companies to remain on the register with minimal compliance requirements.

3. Strike-off of company link

Companies may apply for removal of name by filing e-Form STK-2 and paying:

only 25% of the normal filing fee prescribed for strike-off.

Forms covered under the Scheme for annual filings link

The Scheme covers, inter-alia, the following forms:

• MGT-7 / MGT-7A
• AOC-4, AOC-4 XBRL, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS)
• ADT-1
• FC-3 and FC-4
• Old Companies Act, 1956 forms such as Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23AC-XBRL, Form 66 and Form 23B

Fee structure under CCFS-2026 link

Immunity from penalty link

For Annual Return and Financial Statements link

Where filings are made under the scheme:

• before issue of notice by the adjudicating officer, or
• within 30 days from the date of notice, the proceedings under sections 92 and 137 shall be concluded and no penalty shall be levied.

However, where:

• the adjudication order has already been passed, or
• the 30-day period from notice has expired, the liability to pay penalties shall remain unchanged.

Note: There is no requirement to file a separate form to avail immunity under the Scheme. Filing the relevant overdue form itself is sufficient.

For other forms such as ADT-1, FC-3, FC-4 and old Act forms link

Immunity from prospective penal action shall be available if:

• the forms are filed under the scheme, and
• no prosecution has been launched and no show cause notice has been issued prior to such filing.

Note: Immunity under the Scheme is not available against default of Section 96 (Annual General Meeting). However, companies can conduct AGMs for previous financial years, adopt the financial statements for the respective FY, and subsequently update their filings availing the Scheme.

Consequences after the Scheme period link

After the conclusion of the scheme (now 31 August 2026), the Registrar of Companies shall initiate necessary action against companies which continue to remain in default, including striking off from the register.

Conclusion link

Companies which have pending statutory filings or have become inactive should take advantage of this one-time opportunity — now available up to 31 August 2026 — to regularise their compliance or to opt for dormant status or strike-off at significantly reduced cost.

Early planning is strongly recommended to avoid last-minute technical and filing issues, particularly since the extension itself was prompted by portal disruptions.

Frequently Asked Questions (FAQs) link

The following FAQs are based on the official FAQs issued by MCA on CCFS-2026 on 22nd April, 2026, updated to reflect the extension notified vide General Circular No. 03/2026 dated 8 July 2026.

Q1. What is the objective of the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)?

CCFS-2026 is a one-time scheme introduced to enable companies to file overdue annual returns, financial statements, and certain other relevant e-forms by paying concessional fees. It also provides a window for eligible companies to opt for dormant status or to file for closure.

The Scheme is intended to improve compliance levels, reduce the burden of accumulated additional fees on companies, and ensure that the corporate registry reflects accurate and up to date information.

Q2. When does the Scheme commence and when does it end?

The Scheme came into force on 15 April 2026. It was originally scheduled to close on 15 July 2026, but has since been extended up to 31 August 2026 vide General Circular No. 03/2026 dated 8 July 2026.

Q3. Which entities are eligible to avail the Scheme?

All companies are eligible, except those specifically excluded under the Scheme, namely:

• companies against which final action for strike off has already been initiated;
• companies that have already applied for strike off;
• companies that applied for dormant status before commencement of the Scheme;
• companies dissolved pursuant to amalgamation; and
• vanishing companies.

Q4. What filings are covered under the Scheme?

The Scheme covers relevant e-forms relating to annual filings and related compliances, including:

• MGT-7, MGT-7A;
• AOC-4 including AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 XBRL;
• ADT-1;
• FC-3 and FC-4; and
• legacy forms such as Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23AC-XBRL, Form 66 and Form 23B.

Q5. Is the scheme available for annual filings pertaining to the financial year 2024-25?

Yes. It covers all pending annual filings.

Q6. What benefit is available for delayed filing of annual returns and financial statements?

A company filing overdue relevant e-forms during the Scheme period is required to pay only 10% of the additional fee.

Illustration: If the annual return is being filed with a delay of 300 days, in the normal scenario the additional fees payable would be 300 × ₹100 = ₹30,000. However, if such filing is made during the currency of the scheme, an additional fee of only ₹3,000 would be payable.

Q7. Is there any concession on the normal filing fee for annual filings?

No. The Scheme does not give concessions on the normal filing fee in respect of annual filing related forms.

Q8. What is the fee for filing for dormant status under the Scheme?

A company applying for dormant status in e-form MSC-1 is required to pay one half (50%) of the normal filing fee applicable under the rules.

Q9. What is the fee for strike-off under the Scheme?

A company filing e-form STK-2 during the currency of the Scheme is required to pay only 25% of the applicable filing fee.

Q10. Does the Scheme provide immunity from penalty?

Yes, in certain cases. Where filings under sections 92 (Annual Return — MGT-7/7A) and Section 137 (Financial Statements — AOC-4 and related forms) are made before issuance of notice by the adjudicating officer, or within 30 days of such notice, proceedings are concluded and no penalty shall be leviable. In other cases, immunity against prospective penal action is available if the forms are filed under the Scheme, and no prosecution has been filed and no adjudication proceedings have been initiated by issuance of a show cause notice before such filing.

Q11. Is there a requirement to file a separate form to avail immunity?

No.

Q12. Is immunity also available against default of Section 96?

No. However, companies can conduct AGMs for any of the previous financial years, adopt the financial statements for the respective FY, and subsequently update their filings availing the Scheme.

Q13. Is the Scheme also available in cases where the financial statements of the company for the past years have not been audited?

The Scheme facilitates filing of overdue financial statements and annual returns, including e-Form ADT-1. Accordingly, a company is required to have its accounts audited for the relevant financial years and file the same after obtaining a valid Unique Document Identification Number (UDIN) generated in accordance with the guidelines issued by the Institute of Chartered Accountants of India.

Q14. What happens if a company does not avail the Scheme?

After the Scheme closes (now 31 August 2026), the defaulting companies are liable to be subject to enforcement action, including striking off from the register.

Q15. Can a company use the Scheme to regularize multiple pending filings?

Yes. The Scheme is intended to facilitate filing of relevant overdue forms and may be used to regularize multiple pending filings, subject to eligibility and compliance with the applicable conditions.

Q16. What should companies do to take benefit of the Scheme?

Companies should immediately identify all pending annual filings, verify eligibility, prepare the relevant forms, and complete filing within the Scheme period to avail the reduced fees and other applicable benefits.

Q17. In case the company intends to get its name struck off, is the company required to file only the form STK-2 under the scheme at a concessional fee or is it mandatory to file all pending forms before applying for strike off?

The provisions of rule 4 of the Companies (Removal of Name of Companies from the Register of Companies) Rules, 2016 would become applicable, whereby in general a company is required to file the financial statement and annual return up to the end of the financial year in which the company ceased to carry its business operations. However, in case the Registrar has initiated an action against the company under section 248(1), but the final notice in STK-7 has not been issued, then it shall file all pending overdue financial statements and annual returns.

Q18. Has the Scheme been extended? {#q18-has-the-scheme-been-extended}

Yes. The MCA has extended CCFS-2026 vide General Circular No. 03/2026 dated 8 July 2026. The Scheme, which was originally to close on 15 July 2026, will now remain in force up to 31 August 2026.

Q19. Why was the Scheme extended?

The extension has been granted on account of the capacity enhancement and restoration activities being carried out at the MCA data centre following a fire incident on 5 June 2026, which had disrupted MCA21 filing services during a peak compliance window. This disruption also led to related reliefs, such as the extension of the DPT-3 due date to 31 July 2026 under General Circular No. 02/2026.

Q20. Do the fee concessions and immunity provisions remain the same after the extension?

Yes. The extension only changes the closing date of the Scheme, from 15 July 2026 to 31 August 2026. The eligibility conditions, the 10% additional fee for annual filings, the 50% fee for dormant status (MSC-1), the 25% fee for strike-off (STK-2), and the immunity provisions under Sections 92 and 137 continue to apply unchanged during the extended period.