CCFS-2026: Companies Compliance Facilitation Scheme Explained

What is CCFS-2026?

CCFS-2026 is a time-bound compliance relief scheme introduced by the Ministry of Corporate Affairs through General Circular No. 01/2026 dated 24 February 2026, giving companies a one-time opportunity to regularize pending statutory filings with the Registrar of Companies at substantially reduced additional fees, without the heavy penalties that would otherwise apply under the Companies Act, 2013.

CCFS-2026 is the fifth such relief scheme the MCA has introduced over the years, following earlier settlement schemes in 2010, 2011 and 2014, and the well-known Companies Fresh Start Scheme of 2020 introduced during the Covid-19 period. Unlike CFSS-2020, CCFS-2026 does not require companies to file a separate application to avail the scheme; companies simply complete their pending filings on the MCA21 portal while paying the reduced fee during the scheme window.

Why MCA Introduced This Scheme

Since 1 July 2018, delayed filing of forms like MGT-7 and AOC-4 has attracted an additional fee of Rs 100 per day per form, with no upper limit, which means companies with multi-year filing defaults have accumulated penalties running into lakhs of rupees. This escalating fee structure had left thousands of companies effectively stuck: unable to afford clearing their backlog, they simply stopped filing altogether, leaving their records with the Registrar increasingly out of date. CCFS-2026 was introduced specifically to break this cycle and encourage companies back into compliance rather than leaving them permanently defaulting.

Three Relief Paths Under CCFS-2026

What are the three options available under CCFS-2026?

Companies can choose from three distinct relief paths depending on their situation: filing pending annual returns and financial statements at only 10 percent of the normal additional fee, applying for dormant status at 50 percent of the standard fee for companies that are not currently operating, or filing Form STK-2 for fast track company closure at 25 percent of the standard fee.

Scheme Timeline and Deadline

What is the deadline for CCFS-2026?

The scheme was originally notified to run from 15 April 2026 to 15 July 2026, but the window has since been extended to 15 September 2026, and companies should treat this extended date as the operative deadline unless the MCA issues a fresh circular announcing a further extension.

Companies should not assume that informal representations from professional bodies or general portal difficulties will automatically extend the deadline; only an official MCA circular changes the closing date, so tracking the MCA website directly is the safest way to confirm the current status of the scheme window.

Who Is Not Eligible

• Companies that already had a dormancy or strike-off application pending prior to the scheme’s notification
• Companies where final prosecution orders have already been passed, subject to the specific conditions notified by MCA
• Certain categories of companies specifically excluded by MCA notification, which applicants should verify against the official circular before assuming eligibility

How to File Under CCFS-2026

• Log in to the MCA21 portal and review your company’s complete filing history to identify every pending ROC form, since it is common to discover older missed filings while preparing more recent ones.
• Determine which of the three relief paths fits your company’s current situation: continuing operations, going dormant, or closing down entirely.
• For continuing companies, prepare and file all pending forms such as MGT-7, MGT-7A, and AOC-4, paying only 10 percent of the otherwise applicable additional fee
• For companies not currently active, file the dormant status application at the discounted 50 percent fee rather than continuing to accumulate late filing penalties.
• For companies planning to exit entirely, file Form STK-2 for strike-off at the reduced 25 percent fee
• Ensure any required digital signatures, UDIN references and supporting documents are current and correctly dated, since using outdated credentials is a common cause of rejected filings under time-sensitive schemes like this one
• Complete all filings well before the scheme deadline rather than waiting until the final days, since last-minute portal congestion and document corrections can cause avoidable delays

What Happens If You Miss the Deadline

What are the consequences of not using CCFS-2026 before it closes?

Companies that fail to regularize their filings within the CCFS-2026 window face resumption of full additional fees at Rs 100 per day per form without concession, potential director disqualification under Section 164(2) for three consecutive years of non-filing, compulsory strike-off proceedings under Section 248, and practical difficulties with banking and contractual relationships due to non-compliant status.

Director disqualification is a particularly serious consequence, since it can bar a disqualified individual from serving on any company’s board for a period of five years, affecting not just the defaulting company but every other board position that individual may hold or wish to take up in the future.

Key Takeaways

• CCFS-2026, notified through General Circular No. 01/2026 on 24 February 2026, lets companies clear pending ROC filings at only 10 percent of the normal additional fee.
• The scheme also offers dormant status at 50 percent of the standard fee and strike-off at 25 percent of the normal fee, giving companies three distinct paths depending on their situation.
• No separate application is required to avail the scheme; companies simply file their pending forms on the MCA21 portal during the scheme window while paying the reduced fee.
• The scheme deadline has been extended to 15 September 2026, and companies should confirm the current status directly with MCA before assuming any further extension.
• Missing the deadline exposes companies to full late fees, potential director disqualification, compulsory strike-off proceedings, and banking or contractual difficulties.

FAQs

What is CCFS-2026?

CCFS-2026 is the Companies Compliance Facilitation Scheme, a one-time relief window notified by the Ministry of Corporate Affairs allowing companies to file pending ROC forms at substantially reduced additional fees.

Do I need to submit a separate application to avail CCFS-2026?

No, unlike the earlier Companies Fresh Start Scheme 2020, CCFS-2026 does not require a separate application; companies simply complete their pending filings on the MCA21 portal while paying the reduced fee during the scheme period.

What is the deadline for CCFS-2026?

The scheme was originally set to run from 15 April 2026 to 15 July 2026 but has been extended to 15 September 2026; companies should confirm the current deadline directly on the MCA website.

How much can a company save on late filing fees under CCFS-2026?

Companies filing pending annual returns and financial statements under CCFS-2026 pay only 10 percent of the applicable additional fee, which can represent very significant savings for companies with multi-year filing defaults.

Can a company use CCFS-2026 to permanently close down?

Yes, companies wanting to close down can file Form STK-2 for strike-off under CCFS-2026 at 25 percent of the normal fee, for example Rs 2,500 instead of the standard Rs 10,000.

What happens if a company misses the CCFS-2026 deadline?

Companies that miss the deadline face resumption of full additional fees at Rs 100 per day per form, potential director disqualification under Section 164(2), compulsory strike-off proceedings under Section 248, and possible banking or contractual difficulties.

Conclusion

Clearing your company’s pending ROC filings before the CCFS-2026 deadline closes can save significant money and protect your directors from disqualification risk. Book a free consultation with Growthora Advisory’s company law compliance team to review your filing history and act before the window closes.