Companies Compliance Facilitation Scheme, 2026
A one-time opportunity for defaulting companies to regularise pending statutory annual filings at substantially reduced additional fees - and avoid heavy penalties.
About the Scheme
What is CCFS 2026?
The Companies Compliance Facilitation Scheme, 2026 has been introduced by the Ministry of Corporate Affairs to provide relief to the defaulting companies with a one-time opportunity to regularise their pending statutory annual filings - at substantially reduced fees.
The Scheme will be effective from 15th April 2026 and will remain until 15th July 2026.
For all companies with delays (or pending) in filing annual returns or financial statements can now do so at only 10% of the total additional fees that would otherwise be payable.
This comes as a significant financial relief for businesses looking to clear their compliance record.
At MS Associates, our team of experienced CAs can assess your company's filing status, identify applicable forms and ensure you maximise the benefit of this scheme before it closes.
Three Options & Benefits Available
Depending on your company's situation, this Scheme offers three options - each having its own fee structure, discounts and outcome.
1. Complete Pending Annual Filings
Companies may complete pending Annual Returns and Financial Statements.
Fees Payable: Only 10% of the total additional fees.
Discount: 90%2. Obtain Dormant Status
If your company is inactive but not ready to close completely, you may apply for Dormant status by filing Form MSC-1.
Fees Payable: Only 50% of the normal fees.
Discount: 50%3. Strike Off The Company
Companies may apply for voluntary strike off by filing Form STK-2.
Fees Payable: Only 25% of normal filing fees.
Discount: 75%Forms Covered Under This Scheme
Under Companies Act, 2013:
- MGT-7 / MGT-7A
- AOC-4 (including AOC-4 CFS, NBFC, XBRL)
- ADT-1
- FC-3, FC-4
Under Companies Act, 1956:
- Form 20B
- Form 21A
- Form 23AC & 23ACA
- Form 23AC XBRL & 23ACA XBRL
- Form 66
- Form 23B
If any of these are pending - this Scheme may apply.
What Immunity Does The Scheme Provide?
The Scheme provides immunity for delayed filings under:
- Section 92
- Section 137
- (of the Companies Act, 2013)
This is done by concluding adjudication proceedings and waiving penalties where filings are made:
- Before issuance of notice by the adjudicating officer, OR
- Within 30 days of such notice being issued.
However:
- Immunity does not apply where the 30-day period has expired
- It does not override penalty orders already passed
So timing matters - a lot.
Companies Not Eligible Under This Scheme
The Scheme does not apply to:
- Companies that have already filed an application for strike off
- Companies against which a final notice for strike off has been initiated by the Registrar of Companies
- Companies that have already been declared as Dormant Companies
- Companies dissolved under a scheme of merger or amalgamation
- Vanishing Companies as classified under applicable regulations
How We Assist You Under This Scheme
We assist companies with:
- Reviewing compliance status and pending filings
- Calculating revised additional fees under the Scheme
- Evaluating eligibility and risk exposure
- Filing pending MGT-7 / AOC-4 and related forms
- Processing Dormant Company applications
- Handling Strike Off filings
- Responding to ROC notices, where applicable
Next Step - Get In Touch
If your company has any pending ROC filings, you may reach out to us.
Our team at MS Associates, Bangalore are experts in ROC and MCA filings. We will guide your company through the entire process - from eligibility assessment to filing completion.
Act Before 15 July 2026
Don't let this opportunity pass - contact our team today!
Get in Touch