MCA Companies Compliance Facilitation Scheme, 2026 (CCFS-2026): 90% Additional Fee Waiver
- Asif Hussain
- 3 days ago
- 5 min read
Missed ROC filings? Don’t miss this opportunity.CCFS-2026 offers a 90% waiver — reset your compliance before it’s too late.
The Ministry of Corporate Affairs (MCA) has introduced a major compliance relief measure titled the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026). This one-time amnesty scheme provides substantial relaxation in additional fees and offers immunity from penalties for certain defaults under the Companies Act, 2013.
For companies burdened with long-pending ROC filings and heavy additional fees, this scheme presents a significant opportunity to regularize compliance at a fraction of the usual cost.
This blog provides a complete, structured analysis of the scheme — covering objectives, benefits, eligibility, immunity provisions, exclusions, and practical implications.
1. Background – Why This Scheme (MCA CCFS 2026) Was Needed
Under the Companies Act, every company must file:
Annual Return (MGT-7 / MGT-7A) – Section 92
Financial Statements (AOC-4 and its variants) – Section 137
If a company fails to file within due dates, an additional fee of ₹100 per day without any maximum cap is levied. Over multiple years, this can accumulate into lakhs of rupees, especially for inactive or small companies.
Many startups, MSMEs, and dormant companies struggled to bear these penalties. To address this issue and clean up corporate records, MCA introduced CCFS-2026.
2. Objective of MCA CCFS-2026
The scheme aims to:
Reduce financial burden of excessive additional fees
Encourage defaulting companies to complete pending filings
Improve overall corporate compliance levels
Provide cost-effective exit routes (Dormant / Strike-off)
Reduce litigation and adjudication burden
In short, it is a compliance reset opportunity.
3. Scheme Period (Limited Window) Under the Scheme MCA CCFS 2026
The scheme is operational from:
15 April 2026 to 15 July 2026
This gives companies a three-month window to avail benefits. After this period, normal additional fees and penalties will apply.
4. Major Benefits Under the Scheme MCA CCFS 2026
A. 90% Additional Fee Waiver Under MCA CCFS 2026
Companies filing overdue documents during the scheme period will pay:
Normal filing fees, PLUS
Only 10% of the total additional fees payable
This effectively means a 90% waiver of additional fees.
Example: If additional fees payable under normal provisions = ₹2,00,000 Under CCFS-2026, company pays only ₹20,000 (plus normal fee).
B. Dormant Company Option Under MCA CCFS 2026
Inactive companies can apply for dormant status by filing MSC-1.
Under CCFS-2026:
Only 50% of normal filing fee is payable.
Dormant status reduces future compliance burden significantly.
C. Strike-Off Benefit Under MCA CCFS 2026
Companies wishing to close operations may file STK-2 for voluntary strike-off.
Under the scheme:
Only 25% of normal filing fee is payable
(i.e., 75% reduction)
This provides an economical exit route for non-operational companies.
5. Forms Covered Under the Scheme MCA CCFS 2026
Under Companies Act, 2013:
MGT-7 / MGT-7A – Annual Return
AOC-4 (all variants including CFS, XBRL, NBFC)
ADT-1 – Appointment of Auditor
FC-3, FC-4 – Foreign Company filings
Under Companies Act, 1956:
Form 20B, 21A
Form 23AC, 23ACA
Form 66
Form 23B
XBRL equivalents
This ensures even old historical defaults can be regularized.
Immunity from Penalty & Prosecution Under the Scheme MCA CCFS 2026
One of the most important features of CCFS-2026 is immunity protection.
For Annual Return & Financial Statements (Sections 92 & 137)
Immunity from penalty will be available if:
Filing is done before issuance of adjudication notice, OR
Filing is done within 30 days of such notice.
If these conditions are satisfied:
No penalty will be imposed.
Proceedings will be treated as concluded.
However, if adjudication order has already been passed and the penalty is final, immunity may not apply.
For Other Forms Under the Scheme MCA CCFS 2026
Immunity is available provided:
No show cause notice or prosecution has been initiated before filing.
Filing is completed within scheme period.
Thus, timing is critical.
7. Who Cannot Avail the Scheme MCA CCFS 2026?
The following companies are excluded:
Companies already under final strike-off notice under Section 248
Companies already applied for voluntary strike-off
Companies already declared dormant
Amalgamated or dissolved companies
Vanishing companies
These exclusions prevent misuse of the scheme.
8. What Happens After 15 July 2026 Under the Scheme MCA CCFS 2026 ?
After the scheme closes:
Full additional fee (₹100 per day) will again apply.
Adjudication proceedings may be initiated.
ROC may start strike-off proceedings against non-compliant companies.
Therefore, this is strictly a one-time compliance window.
9. Conclusion
The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) is a significant compliance reform initiative by the MCA. By offering:
90% waiver of additional fees
Immunity from penalties (subject to conditions)
Reduced fees for dormant and strike-off applications
the scheme provides a rare opportunity for companies to restore compliance at minimal cost.
For companies with long-pending ROC defaults, ignoring this window could mean facing heavy penalties and possible regulatory action in the future.
This scheme is not just a fee waiver — it is a compliance revival opportunity.
Frequently Asked Questions (FAQs) – MCA CCFS-2026
1. What is MCA CCFS-2026?
The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) is a one-time compliance relief scheme introduced by the Ministry of Corporate Affairs. It allows companies to file pending ROC forms by paying only 10% of the additional fees, effectively granting a 90% waiver during the scheme period.
2. How much additional fee waiver is available under CCFS-2026?
Under CCFS-2026, companies need to pay only 10% of the total additional fees payable for delayed filings. This means a 90% waiver on additional fees for eligible forms filed during the scheme window.
3. What is the last date to avail MCA CCFS-2026?
The scheme is available from 15 April 2026 to 15 July 2026. Companies must complete all eligible filings within this period to avail the benefits.
4. Does CCFS-2026 provide immunity from penalties?
Yes, immunity from penalty is available for delayed filing of annual return and financial statements under Sections 92 and 137 of the Companies Act, 2013, provided:
The forms are filed before issuance of adjudication notice, OR
Within 30 days of such notice.
Immunity may not apply if a final adjudication order has already been passed.
5. Which forms are covered under the MCA 2026 scheme?
The scheme covers major ROC forms including:
MGT-7 / MGT-7A (Annual Return)
AOC-4 and its variants (Financial Statements)
ADT-1 (Appointment of Auditor)
FC-3 / FC-4 (Foreign Company filings)
Certain forms under the Companies Act, 1956
6. Can inactive companies apply for dormant status under this scheme?
Yes. Inactive companies can apply for dormant status by filing MSC-1 and paying only 50% of the normal filing fee during the scheme period.
7. Is there any benefit for companies that want to close down?
Yes. Companies may file STK-2 for voluntary strike-off and pay only 25% of the normal filing fee, making closure significantly cheaper under CCFS-2026.
8. Who is not eligible to avail CCFS-2026?
The scheme does not apply to:
Companies already under final strike-off notice
Companies already dissolved or amalgamated
Companies already granted dormant status
Vanishing companies
We hope the above blog was helpful in enhancing your knowledge on the matter. In case of any queries feel free to get in touch with our team of experts.
Quote of the day:
“Opportunity may knock only once, but temptation leans on the doorbell.”
Regards
Asif Hussain
+ 91 96323-32850
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