⏳ SCHEME OPEN: 15 APRIL – 15 JULY 2026
CCFS 2026 — Clear Pending ROC Filings at 90% Penalty Waiver
Pay only 10% of accumulated late fees. MCA’s one-time amnesty window for overdue Annual Returns, Financial Statements & more.
The Government Has Just Given Your Company a Second Chance
If your company has pending annual filings with the MCA — overdue Annual Returns, Financial Statements, Auditor Appointments — you already know the damage. Under normal rules, a late fee of ₹100 per day keeps adding up with no upper limit. For a company with filings pending for two or three years, the accumulated penalty can run into lakhs.
The Ministry of Corporate Affairs (MCA) has acknowledged this burden — especially for MSMEs, startups, OPCs, and small businesses — and has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026).
Under this scheme, your company can clear all pending filings by paying just 10% of the total additional fees that would otherwise be due. That’s a 90% waiver on penalties — available only between 15 April 2026 and 15 July 2026.
After 15 July 2026, this window closes permanently. The Registrar of Companies will then initiate action against all defaulting companies without any further concession.
If your filings are overdue, this is the only chance you will get at this cost.
What Exactly is CCFS 2026?
CCFS-2026 stands for the Companies Compliance Facilitation Scheme, 2026. It was officially introduced by the MCA through General Circular No. 01/2026 dated 24th February 2026, under powers vested in Sections 403 and 460 of the Companies Act, 2013.In plain language: it is a one-time, government-declared amnesty window that lets companies with overdue ROC filings get compliant at a fraction of the usual cost — and in many cases, with full immunity from prosecution.
Scheme Period: 15 April 2026 — 15 July 2026
What Can Your Company Do Under CCFS 2026?
There are three distinct actions available under the scheme, each with its own fee benefit:
- File Pending Annual Returns and Financial Statements Clear all overdue forms (MGT-7, AOC-4, ADT-1, and others) by paying the normal statutory filing fee plus only 10% of the applicable additional (late) fees. Normally, you would have to pay 100% of those accumulated late fees.
- Apply for Dormant Status (MSC-1) If your company has been inactive but you want to keep it registered with minimal future compliance requirements, you can apply for dormant status by paying just 50% of the normal MSC-1 filing fee.
- Apply for Voluntary Strike-Off (STK-2) If your company is defunct and you want to close it cleanly without ongoing obligations, you can apply for strike-off by paying only 25% of the normal STK-2 filing fee. This also provides relief from future compliance liability.
Fee Structure at a Glance
| Action | Normal Cost | Under CCFS 2026 | Your Saving |
|---|---|---|---|
| Additional fee on delayed filings (MGT-7, AOC-4 etc.) | ₹100/day — no upper cap | 10% of total additional fees | 90% Waiver |
| Dormant status application — Form MSC-1 | Full filing fee | 50% of normal filing fee | 50% Waiver |
| Strike-off application — Form STK-2 | Full filing fee | 25% of normal filing fee | 75% Waiver |
* Normal statutory filing fees are payable in addition to the concessional additional fees above. Government fees are paid directly to MCA.
Our CCFS 2026 Filing Packages
Basic
1 Year Filing
- Financial Statement Preparation
- AOC-4 Filing
- MGT-7 Filing
- ADT-1 Filing
- Board Meeting Assistance
- MCA Acknowledgement
- Detailed proposal will be sent by email
STANDARD
2 Year Filing
- Financial Statement Preparation (2 yrs)
- AOC-4 Filing (2 yrs)
- MGT-7 Filing (2 yrs)
- ADT-1 Filing
- Board Meeting Assistance
- MCA Acknowledgement
- Comprehensive support via phone, chat, and email
- Detailed proposal will be sent by email
Premium
3 Year Filing
- Financial Statement Preparation (3 yrs)
- AOC-4 Filing (3 yrs)
- MGT-7 Filing (3 yrs)
- ADT-1 Filing
- Board Meeting Assistance
- MCA Acknowledgement
- Comprehensive support via phone, chat, and email
- Detailed proposal will be sent by email
Which Forms Are Covered Under CCFS 2026?
The scheme covers all overdue annual compliance forms under both the Companies Act, 2013 and the Companies Act, 1956:
Under Companies Act, 2013: 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
Under Companies Act, 1956 (legacy forms): Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23AC-XBRL, Form 23ACA-XBRL, Form 66, Form 23B
If you’re unsure which forms your company has pending, our team at Ofin Legal will do a full MCA compliance audit before we begin filing.
Protection from Penalties — What Immunity Does CCFS 2026 Offer?
This is the most important part of the scheme for many companies and their directors.
If your company files its pending Annual Returns (MGT-7) and Financial Statements (AOC-4) under CCFS 2026:
- Before any notice is issued by an adjudicating officer — proceedings under Sections 92 and 137 of the Companies Act will be concluded and no penalty will be levied
- Within 30 days of receiving such a notice — the same immunity applies
However, if an adjudication order has already been passed, or if the 30-day window after notice has already expired, the prosecution and penalty proceedings will continue as normal. The reduced filing fees still apply, but the immunity from prosecution does not.
For forms such as ADT-1, FC-3, FC-4, and the legacy 1956-era forms, immunity from future penal action is granted provided no prosecution or adjudication proceedings had been started before the date of filing under the scheme.
In short: The earlier you file, the stronger your protection.
Who is NOT Eligible for CCFS 2026?
The following categories of companies are excluded from the scheme:
- Companies against which the Registrar has already issued a final strike-off notice under Section 248 of the Companies Act, 2013
- Companies that had already applied for strike-off before the scheme commenced
- Companies that had already applied for dormant status under Section 455 before the scheme began
- Companies dissolved pursuant to a scheme of amalgamation
- Vanishing companies — entities that regulatory authorities cannot trace or locate
If you are unsure whether your company qualifies, speak to our team before assuming you are ineligible.
Why You Should Not Wait Until July 15th
- Every year, compliance schemes like this one see a massive last-minute rush — and that rush creates very real problems. MCA servers slow down. Filings get rejected for technical errors. Corrections take time to process. And by the time everything is sorted, the scheme window has closed.Here is what is at stake if you miss this window:
- Full late fees resume from 16 July 2026 — ₹100 per day, no cap, counting every single day
- The Registrar of Companies will begin action against all defaulting companies
- Directors can face disqualification under Section 164 of the Companies Act
- The company may be struck off from the MCA register, triggering further complications
There is no indication that MCA will extend this scheme or introduce another like it soon. Act now, not on 14th July.
How Ofin Legal Helps You File Under CCFS 2026
Step 1 — Free Compliance Audit We check your MCA records and identify every overdue filing — Annual Return, Financial Statements, Auditor Appointment, and more. You get a clear picture of what needs to be done before any fees are discussed.Step 2 — Financial Statement Preparation For companies with overdue filings of multiple years, we help prepare or reconstruct the financial statements needed for ROC filing — handled by our team of qualified professionals.Step 3 — Board Meeting and Approvals We guide you through the required board meeting formalities — approving financial statements and annual returns — as mandated before filing.Step 4 — MCA Filing We file all eligible forms on the MCA-21 portal within the scheme window. The system automatically computes the concessional 10% additional fee. We handle payment guidance and SRN generation.
Step 5 — Confirmation and Records Once filings are accepted and acknowledged by MCA, we hand over all filed documents and MCA acknowledgements. Your compliance record is clean.
Why Choose Ofin Legal for CCFS 2026 Filing?
✓ Experienced ROC compliance team — We handle MCA filings for companies of all sizes, across industries✓ Multi-year backlogs handled — Our team has experience preparing financial statements for companies with 2–5 years of pending filings✓ Transparent fixed pricing — No per-form surprises. You know the cost before we begin✓ Fast turnaround — We prioritise CCFS cases given the hard deadline of 15 July 2026
✓ End-to-end service — From compliance audit to MCA acknowledgement, everything is managed
✓ 25+ years of experience — Trusted by 500+ businesses across India for compliance and legal services
Frequently Asked Questions on CCFS 2026
CCFS-2026 is the Companies Compliance Facilitation Scheme, 2026 — a one-time scheme introduced by the MCA that allows companies to file overdue annual returns and financial statements by paying only 10% of the applicable additional (late) fees. The scheme is open from 15 April 2026 to 15 July 2026.
Yes. There is no restriction on the number of years of pending filings. You can clear backlogs across multiple years under a single engagement. Our team handles multi-year filings regularly.
Under the scheme, you pay only 10% of the total additional fees that have accumulated due to the delay. This is in addition to the normal statutory filing fees. The full 100% of additional fees is waived.
Yes, in most cases. If filings are completed before any adjudication notice is issued, or within 30 days of receiving one, proceedings under Sections 92 and 137 will be closed and no penalty will be levied on the company or its directors.
Full late fees of ₹100 per day (with no upper cap) will resume from 16 July 2026. The Registrar of Companies will also initiate action against defaulting companies. There is no indication of any further concession after this scheme ends.
Yes. A defunct company can apply for voluntary strike-off by filing Form STK-2 at just 25% of the normal applicable fee during the scheme period.
Yes. If your company has been inactive and you wish to retain the registration with minimal future compliance requirements, you can apply for dormant status via Form MSC-1 by paying 50% of the normal filing fee.
Log in to the MCA-21 portal or contact Ofin Legal. We offer a free compliance audit to identify all overdue filings before we begin any work.
No. CCFS-2026 applies only to companies registered under the Companies Act. It does not cover Limited Liability Partnerships (LLPs).
The CCFS 2026 window is real. The savings are significant. The deadline is firm.
Don’t pay lakhs in penalties when you can settle at a fraction of the cost — if you act before 15 July 2026.
