The Ministry of Corporate Affairs has launched the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) via General Circular No. 01/2026 dated 24th February 2026. This is a one-time amnesty window that every defaulting company should take seriously.
The Scheme at a Glance
- Window: 15th April 2026 to 15th July 2026 (3 months)
- Relief: Pay only 10% of additional fees — effectively a 90% waiver on late filing penalties
- Normal filing fees: Payable in full (only the penalty component is reduced)
Which Filings Are Covered?
The scheme covers the most common ROC filings that companies default on:
- MGT-7 / MGT-7A: Annual Return
- AOC-4 (all variants): Financial Statements (including CFS, NBFC-Ind AS, XBRL)
- ADT-1: Auditor Appointment
- FC-3 and FC-4: Foreign Company returns
- Legacy forms under Companies Act, 1956 (20B, 21A, 23AC, 23ACA, 66, 23B)
Additional Options
Companies not interested in continuing operations have two exit routes at reduced costs:
- Dormant status: File MSC-1 at 50% of the normal fee under Section 455
- Voluntary strike-off: File STK-2 at 25% of applicable filing fees
Who Cannot Apply?
The scheme excludes companies that have already received final strike-off notices under Section 248, those that filed their own strike-off applications, entities dissolved through amalgamation, and "vanishing companies."
Immunity Provisions
If filings are made before an adjudication notice is issued, or within 30 days after such notice, no penalty shall be levied. However, if an adjudication order has already been passed, penalties remain enforceable.
What Happens After July 15?
The circular is clear: Registrars of Companies are directed to take necessary action under the Act against companies that remain in default after the scheme closes. This is not a routine extension — it is a final opportunity before enforcement action.
For CS professionals and company secretaries managing multiple entities, this is a three-month window to clear years of backlog at a fraction of the cost. Prioritize the filings, prepare the documents, and file early — the July 15 deadline will arrive faster than expected.
Comments (5)
Filing early is the right advice. Last time with CFSS the portal crashed in the final week.
Does this cover LLP forms too or just company filings? Need clarity on Form 8 and Form 11.
STK-2 at 25% fees — finally an affordable exit for shell companies that should have been closed years ago.
The post-July 15 enforcement warning is real. MCA means business this time — they learned from CFSS 2020.
90% waiver is massive. I have clients with 4-5 years of pending AOC-4s. This is a lifeline.