The Companies Compliance Facilitation Scheme, 2026 (CCFS 2026) is a one-time compliance window introduced by the Ministry of Corporate Affairs (MCA) through General Circular No. 01/2026.
This scheme gives companies a major opportunity to complete pending ROC filings with heavy relief in additional fees.
If your company has missed filing annual returns or financial statements, this is the right time to regularise compliance and avoid future legal trouble.
In simple words:
CCFS 2026 offers 90% relief on additional ROC late filing fees.
What is Companies Compliance Facilitation Scheme 2026?
The Companies Compliance Facilitation Scheme 2026 (CCFS 2026) is a one-time relief scheme introduced by MCA allowing companies to file pending ROC annual returns and financial statements by paying only 10% of additional late filing fees. The scheme is valid from 15 April 2026 to 15 July 2026.
Validity of the Scheme
| Particular | Details |
|---|---|
| Scheme Name | Companies Compliance Facilitation Scheme, 2026 |
| Circular | General Circular No. 01/2026 |
| Start Date | 15 April 2026 |
| End Date | 15 July 2026 |
| Relief on Additional Fees | 90% Relief (Pay only 10%) |
CCFS 2026 90% Additional Fees Relief for ROC Filing
Since 2018, delayed ROC filings attract ₹100 per day without any maximum limit under Section 403.
This created heavy financial burden especially for:
MSMEs
Startups
Inactive Companies
Now under CCFS 2026 ROC Late Filing Fees Relief, companies need to pay:
✅ Normal filing fees
✅ Only 10% of additional fees
That means 90% relief on additional penalty.
Example Calculation
Let’s say a company delayed filing AOC-4 for 300 days.
Earlier:
₹100 × 300 days = ₹30,000 additional fees
Under CCFS 2026:
Only 10% payable = ₹3,000
👉 Total savings = ₹27,000
For companies with multiple years pending, savings can go into lakhs.
Forms Covered Under the Scheme
The scheme covers major ROC compliance forms including:
MGT-7 / MGT-7A (Annual Return)
AOC-4 / AOC-4 XBRL (Financial Statements)
ADT-1 (Auditor Appointment)
STK-2 (Strike Off)
MSC-1 (Dormant Application)
Certain forms under Companies Act 1956
How to File Pending ROC Returns Under CCFS 2026
If you are wondering “How to file pending ROC returns under CCFS 2026?”, here is a simplified step-by-step guide:
Step 1: Identify Pending Years
Check MCA portal and list all overdue filings.
Step 2: Prepare Financial Statements
Ensure:
Balance Sheet prepared
Profit & Loss prepared
Board Report drafted
Audit completed
Step 3: Hold Board Meeting
Approve financial statements and annual return.
Step 4: File Forms on MCA Portal
Upload:
AOC-4
MGT-7
Step 5: Pay Reduced Additional Fees
System will automatically calculate 10% additional fees under scheme.
Dormant Status Option Under Section 455
Inactive companies can apply for Dormant status by paying only 50% of normal fees.
This is useful if:
Business is temporarily closed
No transactions
Want to avoid annual heavy compliance
Dormant companies have minimal compliance requirements.
Strike-Off Option at Concessional Rate
Companies not planning to continue operations can file STK-2 by paying only 25% of normal filing fees.
This is ideal for:
Non-operational startups
Family companies no longer active
Companies created for one-time projects
Immunity from Penalty Proceedings
If filings are completed:
Before adjudication notice
ORWithin 30 days of notice
Then penalty proceedings under Section 92 & 137 may be closed.
However, if final adjudication order already passed, penalty relief may not apply.
Who Cannot Avail CCFS 2026?
The scheme does NOT apply to:
Companies already dissolved
Vanishing companies
Companies under final strike-off notice
Companies merged under amalgamation
Practical Issues We Are Seeing (Based on 10+ Years Experience)
At CharteredHelp, we are already seeing common issues like:
Directors’ DIN Deactivated
Many companies cannot file because DIN is disqualified.
Auditor Not Appointed
Without ADT-1, financial statements filing becomes complex.
Missing Old Financial Records
Companies inactive for 3–5 years struggle to reconstruct books.
Wrong Shareholding Data
Mismatch between MCA records and actual shareholding.
Technical Portal Errors
Last-minute filing rush may cause MCA server issues.
👉 Early planning is strongly recommended.
Common Mistakes to Avoid
- Waiting till last week of July
- Not checking all pending years
- Ignoring Director KYC compliance
- Filing without professional review
- Applying for strike-off without clearing liabilities
Why This Scheme is Important for MSMEs & Startups
Avoid huge penalty accumulation
Restore company active status
Improve credibility for bank loans
Avoid director disqualification
Maintain clean compliance record
This scheme aligns with Government’s ease of doing business initiative.
Should You Opt for Filing, Dormant or Strike-Off?
| Situation | Recommended Option |
|---|---|
| Business running | File pending returns |
| Temporarily inactive | Apply for Dormant |
| Permanently closed | Apply for Strike-Off |
Why Choose CharteredHelp for CCFS 2026 Compliance?
At CharteredHelp, we specialize in:
- Pending ROC Filings
- Backlog Complianc
- Regularisation
- Dormant Company Applications
- Strike-Off Process
- Director Compliance & DIN Issues
With 10+ years of practical experience, we ensure:
Error-free filing
Proper documentation
Fast execution
Legal compliance review
Conclusion
The Companies Compliance Facilitation Scheme, 2026 is a golden opportunity for companies to regularise compliance at minimal cost.
The CCFS 2026 ROC Late Filing Fees Relief provides 90% additional fee relief — but only for a limited time.
If your company has pending ROC filings, this is the right moment to act.
Need Help in Filing Under CCFS 2026?
Don’t wait till the last date.
📌 Contact CharteredHelp today
📞 Call / WhatsApp: +91-9266685656
Let our experts help you complete compliance smoothly and safely.
Frequently Asked Questions
Companies Compliance Facilitation Scheme 2026 (CCFS 2026) is a one-time compliance window introduced by MCA allowing companies to file pending ROC returns with only 10% additional fees.
The scheme is valid from 15 April 2026 to 15 July 2026.
Companies get 90% relief on additional late filing fees. Only 10% of additional fees is payable.
Forms like MGT-7, MGT-7A, AOC-4, AOC-4 XBRL, ADT-1, MSC-1 and STK-2 are covered under the scheme.
Companies already dissolved, under final strike-off notice, vanishing companies and companies merged under amalgamation cannot avail the scheme.
Identify pending filings, prepare financials, hold board meeting, file AOC-4 and MGT-7 on MCA portal and pay reduced additional fees.
Yes, inactive companies can apply for dormant status by paying only 50% of normal filing fees.
CharteredHelp is a team of experienced professionals providing tax, accounting, auditing, and compliance services for businesses and individuals. With over 10+ years of experience, we assist clients with GST registration and filings, income tax returns, company registration, trademark services, accounting, auditing, and handling tax notices. Our focus is on providing practical, reliable, and timely support to help clients stay compliant and grow their businesses with confidence.
