The Ministry of Corporate Affairs (MCA) has just handed a massive "Get Out of Jail Free" card (well, 90% off) to defaulting companies. On February 24, 2026, the MCA notified the Companies Compliance Facilitation Scheme (CCFS), 2026 via General Circular No. 01/2026.
If your company has been gathering dust or piling up penalties of ₹100 per day, this is your golden window to clean the slate. Here is everything you need to know for your blog post.
🚀 The CCFS-2026: A "Fresh Start" for Indian Corporates
The CCFS-2026 is a one-time amnesty scheme designed to reduce the financial burden on companies—especially MSMEs and startups—that have failed to file their statutory documents. It’s not just a fee waiver; it’s a strategic "compliance reset."
📅 Mark Your Calendars
The scheme is strictly time-bound:
Start Date: April 15, 2026
End Date: July 15, 2026
Duration: 3 Months
💰 Key Benefits: What’s in it for you?
The biggest draw of CCFS-2026 is the massive reduction in additional fees. Since July 2018, late filings have attracted a flat penalty of ₹100 per day with no upper limit. Under this scheme, that changes dramatically:
| Action | Relief Provided |
| Pending Annual Filings | Pay only 10% of the applicable additional fees. |
| Dormant Status (MSC-1) | Pay only 50% of the normal filing fee. |
| Strike-Off (STK-2) | Pay only 25% of the applicable filing fee. |
| Immunity | Protection from prosecution for delayed filings (if filed within the window). |
Example: If your company is 1,000 days late, you would normally owe ₹1,00,000 in additional fees. Under CCFS-2026, you pay only ₹10,000.
📂 Forms Covered
The scheme covers a wide array of e-forms under the Companies Act, 2013 and even legacy forms from the 1956 Act:
Annual Returns: MGT-7, MGT-7A
Financial Statements: AOC-4, AOC-4 CFS, AOC-4 XBRL
Other Key Forms: ADT-1 (Auditor Appointment), FC-3, FC-4
Legacy Forms: 20B, 21A, 23AC, 23ACA, 66, 23B
🚫 Who is EXCLUDED?
Not everyone can join the party. The scheme does not apply to:
Companies already issued a final notice for striking off (Section 248).
Companies that have already applied for voluntary strike-off.
Companies that already obtained Dormant Status before the scheme.
Companies dissolved via amalgamation.
Vanishing companies.
⚖️ The Immunity Clause
This is the "peace of mind" part. If you file under this scheme:
Section 92 & 137: No penalty will be levied if filings are made before an adjudication notice is issued, or within 30 days of such a notice.
Caveat: Immunity does not apply if a penalty has already been adjudicated or if the 30-day notice window has already expired.
💡 Final Pro-Tip for your Blog
After July 15, 2026, the MCA has signaled that the Registrars of Companies (RoCs) will take strict action against those who didn't avail the scheme. It’s essentially "now or never" for companies with a messy compliance history.
Notification Download Here- Download
Clear Your ROC Backlog: MCA Opens 3-Month Window Starting April 15, 2026MCA's CCFS-2026: Last Chance for Defaulting Companies to Avoid Heavy Penalties