Companies Compliance Facilitation Scheme, 2026 (CCFS-2026): Complete Guide with Official Circular Reference
The Ministry of Corporate Affairs (MCA) has introduced a major compliance relief scheme through General Circular No. 01/2026 dated 24 February 2026, titled Companies Compliance Facilitation Scheme, 2026 (CCFS-2026).
This scheme provides a one-time opportunity for companies to complete pending ROC filings with up to 90% reduction in additional fees, along with immunity from penalties in specified cases.
1. Background and Purpose of the Scheme
Under the Companies Act, 2013, every company is required to file:
- Annual Return
- Financial Statements
- Auditor Appointment and other statutory forms
As per Section 403 of the Companies Act, delay in filing attracts:
- Additional fee of ₹100 per day
- No maximum limit
Due to financial constraints, lack of awareness, and inactive operations, many companies failed to comply, resulting in heavy additional fees and legal exposure.
To address this issue and promote ease of doing business, MCA launched CCFS-2026 to:
- Reduce compliance burden
- Encourage companies to regularize filings
- Provide relief to startups and MSMEs
- Allow closure of inactive companies at reduced cost
2. Scheme Period (Important Dates)
The scheme will remain open for 3 months only:
| Particular | Date |
|---|---|
| Scheme Start Date | 15 April 2026 |
| Scheme End Date | 15 July 2026 |
Companies must complete filings within this period to avail benefits.
3. Major Benefits Under CCFS-2026
(A) 90% Reduction in Additional Fees
Companies can file pending annual returns and financial statements by paying:
- Normal filing fee
- Only 10% of additional fee
Example:
If additional fee payable = ₹2,00,000
Under CCFS-2026:
Company pays only ₹20,000
Savings = ₹1,80,000
This is one of the biggest compliance reliefs ever provided by MCA.
(B) Option to Obtain Dormant Company Status at 50% Fees
Inactive companies can apply for dormant status under Section 455 by filing Form MSC-1.
Benefit:
- Pay only 50% of normal fee
- No heavy compliance requirements in future
- Company remains legally active
Suitable for:
- Startups planning future revival
- Companies holding assets
- Temporarily inactive businesses
(B) Option to Obtain Dormant Company Status at 50% Fees
Companies that want to close business permanently can apply for strike-off using Form STK-2.
Benefit:
- Pay only 25% of government fees
- Fast and economical closure
4. Forms Covered Under CCFS-2026
The scheme covers most major ROC forms including:
Companies Act, 2013 Forms
- MGT-7
- MGT-7A
- AOC-4
- AOC-4 XBRL
- AOC-4 CFS
- AOC-4 NBFC
- ADT-1
- FC-3
- FC-4
Companies Act, 1956 Forms
- Form 20B
- Form 21A
- Form 23AC
- Form 23ACA
- Form 66
- Form 23B
This allows companies to clear almost all pending annual compliance.
5. Immunity from Penalty and Legal Proceedings
One of the most important features of the scheme is immunity from penalty in certain cases.
If company files pending forms:
- Before issue of penalty notice, or
- Within 30 days of penalty notice
Then:
- No penalty will be imposed
- Compliance default will be treated as regularized
However, if penalty order is already passed, penalty must still be paid.
6. Companies Not Eligible for Scheme
Following companies cannot avail the scheme:
- Companies already under final strike-off notice
- Companies already applied for strike-off
- Companies already declared dormant
- Amalgamated companies
- Vanishing companies
7. Consequences of Not Availing the Scheme
If companies do not use this scheme, Registrar of Companies may take strict action after 15 July 2026, including:
- Heavy penalties
- Prosecution against company and directors
- Disqualification of directors
- Strike-off of company
- Vanishing companies
Future compliance cost will be significantly higher.
8. Importance of Scheme for Different Types of Companies
For Startups
Many startups ignore ROC compliance after incorporation.
CCFS-2026 allows them to restore compliance at minimal cost.
For MSMEs
MSMEs facing financial pressure can complete pending filings and avoid legal complications.
For Inactive Companies
Companies can either:
- Convert to dormant status, or
- Close company at very low cost
For Active Companies with Compliance Default
Companies can:
- Become fully compliant
- Avoid future legal issues
- Improve credibility
9. Professional Recommendation
Companies should immediately:
- Review pending ROC compliance
- Calculate fee payable under scheme
- Complete filings before deadline
This scheme offers a rare opportunity to save substantial money and avoid legal exposure.
How VIZTTAX Can Help
At www.vizttax.com, we assist companies in:
- Identifying pending ROC filings
- Calculating fees and savings
- Filing overdue forms
- Obtaining dormant status
- Company strike-off services
Company strike-off services
Conclusion
Companies Compliance Facilitation Scheme, 2026 is a major relief initiative providing:
- 90% waiver in additional fees
- Immunity from penalties in specified cases
- Easy closure option
- Opportunity to become fully compliant
This scheme is available only till 15 July 2026.
Companies should act immediately to take advantage of this one-time compliance window.