Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) — Complete Guide for Company Directors

The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) via General Circular No. 01/2026 dated February 24, 2026 — giving defaulting companies a rare, time-limited opportunity to clear years of pending ROC filings at a fraction of the normal cost, with immunity from penalties. This guide explains everything a company director or business owner needs to know before the July 15, 2026 deadline.

1. What is CCFS-2026?

The Companies Compliance Facilitation Scheme, 2026 is a one-time amnesty scheme introduced under Sections 403 and 460 of the Companies Act, 2013, operative from April 15, 2026 to July 15, 2026.

Under the Companies Act, every registered company must file its Annual Financial Statements (Section 137) and Annual Return (Section 92) each year within the prescribed due dates. Since July 2018, delayed filing attracts an additional fee of ₹100 per day with no upper cap. For companies that have missed multiple years of filings, this has grown into penalties running into lakhs — making voluntary compliance financially impossible for many small companies.

CCFS-2026 breaks this cycle. During the scheme window, companies can file all pending annual compliance forms by paying only 10% of the total accumulated additional fees instead of the full amount. The government has also used this opportunity to create discounted dormancy and exit options for companies that no longer need to remain active.

2. Who Should Use This Scheme?

This scheme is especially relevant for:

• Private limited companies with one or more years of missed ROC filings (AOC-4 or MGT-7)
• One Person Companies (OPCs) that missed MGT-7A or AOC-4 filings
• MSMEs and startups that faced financial constraints and fell behind on compliance
• Inactive companies still registered but carrying out no business activity
• Companies at Director Disqualification risk under Section 164 due to continuous non-filing
• Foreign companies with pending FC-3 or FC-4 filings in India
• Companies incorporated under the Companies Act, 1956 with legacy pending forms

3. Three Paths Under the Scheme

Every company using CCFS-2026 falls into one of three situations. Identify which path applies to your company:

Your Situation	Action Under CCFS-2026	Fee Relief	Form
Active company — operational or wants to remain registered	File all pending Annual Returns and Financial Statements	Pay only 10% of accumulated additional fees	AOC-4, MGT-7, MGT-7A, ADT-1 etc.
Inactive company — no business, want to stay registered with minimal compliance	Apply for Dormant Company status under Section 455	50% of normal filing fee	MSC-1
Defunct company — permanently closed, want legal closure	Apply for voluntary strike-off under Section 248	25% of normal filing fee	STK-2

4. Fee Comparison: Before vs. After CCFS-2026

The financial relief under this scheme is substantial. The table below illustrates the difference for a typical company:

Scenario	Without CCFS-2026	With CCFS-2026	Saving
1 year pending AOC-4 + MGT-7 (approx. 365 days late each)	₹36,500 per form (₹100 × 365 days)	₹3,650 per form (10% of ₹36,500)	~₹65,700 on 2 forms
3 years pending filings — 6 forms	₹6,57,000+ in additional fees	₹65,700 (10%)	~₹5.9 lakh
Dormant company application (MSC-1)	Full normal fee	50% of normal fee	50% off
Voluntary strike-off (STK-2)	Full normal fee	25% of normal fee	75% off
Filing after July 15, 2026	₹100/day per form, no cap — no relief available		No saving

Note: Actual additional fees depend on the exact number of days delayed and forms applicable to your company. Our CA team will calculate the precise amount in your situation.

5. Eligible Forms and Filings

CCFS-2026 covers pending filings under both the Companies Act, 2013 and the Companies Act, 1956:

Under Companies Act, 2013:

• MGT-7 — Annual Return (most companies)
• MGT-7A — Annual Return for OPCs and small companies
• AOC-4 — Financial Statements
• AOC-4 CFS — Consolidated Financial Statements
• AOC-4 NBFC (Ind AS) — Financial Statements for NBFCs under Ind AS
• AOC-4 CFS NBFC (Ind AS) — Consolidated NBFC Ind AS statements
• AOC-4 (XBRL) — Financial Statements in XBRL format
• ADT-1 — Auditor Appointment intimation
• FC-3 — Annual Accounts of Foreign Companies
• FC-4 — Annual Return of Foreign Companies

Under Companies Act, 1956 (legacy forms):

• Form 20B — Annual Return (listed companies)
• Form 21A — Annual Return (unlisted companies)
• Form 23AC — Balance Sheet
• Form 23ACA — Profit & Loss Account
• Form 23AC-XBRL — Balance Sheet in XBRL
• Form 23ACA-XBRL — P&L in XBRL
• Form 66 — Compliance Certificate
• Form 23B — Auditor Appointment Intimation

6. Immunity from Penalties

One of the most valuable aspects of CCFS-2026 is the immunity from penalties it provides for defaults under Sections 92 (Annual Return) and 137 (Financial Statements) of the Companies Act:

• No adjudication notice yet: File under CCFS-2026 and no penalty will be levied at all. The proceeding is concluded without penalty.
• Adjudication notice already issued: File the pending documents within 30 days of receiving the notice. No penalty will be imposed if you file within this 30-day window during the scheme period.
• Adjudication order already passed: Immunity does not apply to that order. The penalty already imposed remains payable. However, filing pending documents will stop further accrual.
• For other forms (ADT-1, FC-3, FC-4, legacy forms): Immunity against future penal action is available provided no prosecution or adjudication proceedings were initiated before you filed under the scheme.

7. Who is NOT Eligible?

The scheme is not available to all companies. The following are explicitly excluded:

• Companies against which final strike-off action has already been initiated under Section 248
• Companies that have already applied for strike-off independently before the scheme
• Companies that obtained Dormant Status under Section 455 before April 15, 2026
• Companies dissolved pursuant to amalgamation or merger
• Vanishing companies as classified by MCA
• LLPs (Limited Liability Partnerships) — governed by the LLP Act, not the Companies Act
• Sole proprietorships and partnership firms — not registered under the Companies Act

8. Consequences of NOT Availing the Scheme

The MCA has been unusually direct in its circular — CCFS-2026 is a "final opportunity". Once the scheme closes on July 15, 2026, the following consequences are expected for non-compliant companies:

• Adjudication Notices: Registrars of Companies are specifically directed to issue adjudication notices for penalty under Section 454 against all defaulting companies remaining in default after the scheme closes.
• Suo Motu Strike-Off: Inactive companies on the MCA registry without filings may face forced strike-off under Section 248 — without any fee discount.
• Director Disqualification: Directors of companies defaulting continuously for two or more years risk personal disqualification under Section 164(2)(a) — a 5-year bar from serving as director of any company.
• Unlimited Penalty Accrual: The ₹100/day additional fee continues accumulating with no cap, making future voluntary compliance increasingly expensive.
• Prosecution Risk: Persistent non-filers may face criminal prosecution proceedings in addition to financial penalties.

9. CCFS-2026 for Companies in Hapur and Western UP

Many private limited companies and OPCs in Hapur, Ghaziabad, Meerut, Bulandshahr, Amroha, and the surrounding western UP region were registered during the startup surge of 2015–2020. Several of these companies — particularly in trading, textiles, real estate, and services — have fallen behind on their annual ROC filings due to operational shifts or lack of timely professional guidance.

Agarwal Mayank & Company (TaxAMC CA), based in Hapur, Uttar Pradesh, assists local and pan-India companies with complete CCFS-2026 compliance — from identifying all pending forms, computing the reduced fees payable, preparing financial statements, coordinating audit and UDIN generation, to filing all documents on the MCA-21 portal.

If your company was registered in Hapur, Ghaziabad, Meerut or nearby districts and has pending ROC filings, the July 15, 2026 deadline is approaching fast. A brief WhatsApp conversation is all it takes to get started.

10. Frequently Asked Questions — CCFS-2026