Companies Compliance Facilitation Scheme, 2026
Companies Compliance Facilitation Scheme, 2026
The Ministry of Corporate Affairs has introduced the Companies Compliance Facilitation Scheme 2026 (CCFS-2026) to help companies complete their pending annual compliance requirements at substantially reduced costs. The scheme provides a limited-time opportunity for businesses to regularize delayed filings and avoid escalating additional fees.
This initiative is particularly beneficial for MSMEs, start-ups, One Person Companies, and producer companies that have faced challenges in maintaining timely compliance.
Scheme Duration
CCFS-2026 Relief WindowCompanies should utilize this period to complete pending filings and bring their records up to date.
Reduced Fee Benefits
Under the scheme, companies are required to pay the normal statutory filing fee applicable to the relevant form. However, the additional fee component has been significantly reduced.
Delayed filings will attract only 10% of the additional fees otherwise payable
Form MSC-1 for dormant status can be filed at 50% of prescribed fee
Form STK-2 for strike-off can be filed at 25% concessional fee
Why This Scheme Is Important
The Companies Act requires annual returns and financial statements to be filed within prescribed timelines. Delays usually attract additional fees of ₹100 per day without any maximum limit.
CCFS-2026 aims to reduce financial burden on small businesses while encouraging timely compliance and improving regulatory discipline.
Forms Eligible Under the Scheme
Companies Act, 2013 Forms
MGT-7
MGT-7A
AOC-4
AOC-4 CFS
AOC-4 NBFC (Ind AS)
AOC-4 CFS NBFC (Ind AS)
AOC-4 (XBRL)
ADT-1
FC-3
FC-4
Companies Act, 1956 Forms
Form 20B
Form 21A
Form 23AC
Form 23ACA
Form 23AC-XBRL
Form 23ACA-XBRL
Form 66
Form 23B
Immunity from Penalty Proceedings
A key benefit of the scheme is relief from certain penalty proceedings related to annual filings.
Pending filings completed before adjudication notice may avoid penalties
Even after notice, relief may be available if filed within 30 days
Post-order cases are limited to reduced fee benefits only
Companies Not Eligible for CCFS-2026
Companies under final strike-off action
Companies that applied for voluntary strike-off
Entities with dormant status already applied/obtained before scheme
Companies dissolved via amalgamation
Vanishing companies identified by authorities
Final Opportunity for Defaulting Companies
The Ministry has clarified that once the scheme concludes, Registrars of Companies may initiate action against entities that continue to remain non-compliant.
Businesses with outstanding annual filings should therefore consider CCFS-2026 as an important opportunity to restore compliance, reduce financial exposure, and maintain good corporate standing.
Need assistance with pending ROC filings under CCFS-2026? TaxAbide can help you assess eligibility, calculate applicable fees, and complete the filing process efficiently and accurately.
