Companies Compliance Facilitation Scheme (CCFS) 2026: Benefits, Eligibility, and Filing Process.

1. Purpose and Objective of the Scheme:

It is a temporary compliance window enabling companies to regularize the defaults in filing their annual returns with the Registrar of Companies providing huge relief from penalties and prosecution proceedings.

The main objective is to grant a one-time opportunity to defaulting companies to regularise long-pending statutory filings at substantially reduced additional fees.

2. Period of Operation:

The scheme is operational for a period of 3 months starting from 15th April, 2026 to 15th July, 2026.

This is a strictly time-bound window. Post 15th July, 2026, normal provisions, including penal consequences, will apply without concession which includes penalties under Section 92 and Section 137, strike-off proceedings, director disqualification.

3. Eligibility for the CCFS Scheme - 2026:

• Private Limited Company (including OPC)
• Unlisted Public Company
• Section 8 Company
• Dormant Company
• Companies applying for voluntary strike-off

4. Non-Eligibility for the CCFS Scheme - 2026:

• Limited Liability Partnership (LLP)
• Companies whose name has already been struck off
• Companies under Corporate Insolvency Resolution Process or Liquidation
• Listed public companies
• Offences covered under special statues
• Companies against which a final notice for strike-off under Section 248 has already been initiated by the ROC
• Companies that have themselves filed strike-off application. 
• Companies that have applied for dormant status prior to the Scheme.
• Companies which have been dissolved pursuant to scheme of amalgamation

5. The Three Pathways Under CCFS-2026:

Clear Pending Annual Filings:

Companies that have not filed Annual Returns (MGT-7/MGT-7A) or Financial Statements (AOC-4/AOC-4 CFS/AOC-4 NBFC) can file all pending documents by paying only 10% of the total additional fees that would otherwise be payable. 
This represents a 90% waiver on additional fees.

Apply for Dormant Status:

Inactive companies that wish to stay registered but avoid full compliance obligations can apply for dormant company status under Section 455 of the Companies Act by filing e-form MSC-1. 
During CCFS-2026, this form can be filed at 50% of normal filing fees.

Apply for Strike-Off:

Companies that wish to shut down can apply for voluntary strike-off by filing e-form      STK-2 during the scheme period at only 25% of the applicable filing fees.

Other miscellaneous forms:

In respect of e-forms ADT-1, FC-3, FC-4, Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23AC-XBRL, Form 23ACA-XBRL, Form 66 and Form 23B, the immunity would be granted against any prospective penal action in respect of delayed filings of such forms, if:

• the said forms are filed under the Scheme; and
• no prosecution has been filed, or adjudication proceedings have been initiated by issuance of a show cause notice, for such default, before the filing of such forms under the Scheme.

6. Immunity from Prosecution:

One of the most valuable aspects of CCFS-2026 is the immunity from prosecution it provides. Here is how it works:

• If filings are made before any adjudication notice is issued by the ROC, no penalty shall be levied
• If a notice has already been issued, filing within 30 days of receiving the notice will also result in no penalty
• Proceedings under Section 92 (Annual Return defaults) and Section 137 (Financial Statement defaults) shall be concluded upon filing. 

FAQs:

What is the last day to apply for CCFS scheme?

The last day to apply for the Companies Compliance Facilitation Scheme, as of current timelines, is 15th July 2026.

Which registered companies are eligible to apply for the CCFS scheme?

Almost all registered companies, including private limited companies, one-person companies, unlisted public companies, and foreign companies.

Which forms can be filed under the annual filing provided by CCFS 2026?

Companies can file forms such as MGT-7, MGT-7A, AOC-4, AOC-4 CFS, and AOC-4 NBFC under the scheme. For more professional assistance, connect with us at enquire@kdpaccountants.com. 

What is the main benefit of filing CCFS 2026?

The scheme offers a 90% waiver on additional fees for filing pending annual returns and financial statements. 

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Jaanvi Shah is a qualified Company Secretary with extensive expertise in secretarial compliances, corporate governance, and regulatory matters. She specializes in helping organizations navigate complex compliance frameworks, including amnesty schemes and other regulatory relief mechanisms introduced by statutory authorities. Through her writing, she aims to keep professionals informed and empowered to make timely, compliant decisions.