Table of Contents
Introduction
The Company Compliance Facilitation Scheme 2026 (CCFS 2026 scheme) introduced by the Ministry of Corporate Affairs (MCA) is a major MCA compliance scheme 2026 aimed at helping defaulting companies complete their pending statutory filings at reduced costs.
This MCA compliance relief scheme 2026, also widely referred to as the MCA amnesty scheme 2026 or ROC amnesty scheme 2026, provides a golden opportunity for companies to regularize filings such as MGT-7, AOC-4, ADT-1, FC-3, and FC-4 with significantly reduced penalties.
Under this ROC filing amnesty scheme, companies can pay only 10% of additional fees, making it one of the most impactful MCA scheme for late filing and MCA scheme for condonation of delay in recent years.
What is CCFS 2026?
If you’re wondering “What is CCFS 2026?”, it is a one-time company facilitation scheme 2026 notified by MCA through General Circular 01/2026.
This company compliance facilitation scheme 2026 allows companies to:
- File pending ROC returns at reduced cost
- Avoid heavy penalties under the Companies Act
- Gain immunity from prosecution (subject to conditions)
This scheme is especially useful for businesses looking for how to reduce ROC late filing penalty and how to file pending ROC returns 2026.
Validity Period of CCFS 2026
The validity period of companies compliance facilitation scheme 2026 is:
- Start Date: 15 April 2026
- End Date: 15 July 2026
So it means that, CCFS 2026 last date is 15 July 2026.
After this period, the MCA and ROC authorities are expected to initiate strict action against non-compliant companies.
Key Benefits of CCFS 2026 Scheme
1. 90% Reduction in Additional Fees
Under the MCA scheme 2026, companies need to pay:
- Normal filing fees
- Only 10% of additional fees
This makes it one of the best ROC penalty reduction schemes in India 2026.
It directly helps in:
- AOC-4 late filing penalty reduction
- MGT-7 late filing penalty reduction
- ADT-1 delayed filing relief from MCA
2. Dormant Company Status at Reduced Fees
Inactive companies can apply for dormant status under Section 455.
Fees payable: 50% of normal fees
3. Strike-off at Reduced Fees
Companies can apply for closure using Form STK-2.
This benefit under the STK-2 fees reduction scheme 2026 allows companies to:
- Close inactive businesses
- Avoid future compliance burden
Fees payable: 25% of normal fees
Forms Covered Under the MCA Scheme for Annual Filing
This MCA scheme for annual filing covers multiple important forms:
Key Forms:
- MGT-7 / MGT-7A (Annual Return)
- AOC-4 (Financial Statements)
- ADT-1 (Auditor Appointment)
- FC-3 / FC-4 (Foreign Companies)
This also includes:
- FC-3 FC-4 filing scheme 2026
The scheme is highly beneficial for companies struggling with MCA compliance and company annual filings.
CCFS 2026 Fees Structure
The CCFS 2026 fees structure is as follows:
| Type | Fees Payable |
| Normal Filing Fees | 100% |
| Additional Fees | Only 10% |
| Dormant Status | 50% |
| Strike-off (STK-2) | 25% |
This effectively acts as a MCA waiver of additional fees 2026 (partial waiver).
CCFS 2026 Applicability
Companies Eligible for CCFS 2026
- All defaulting companies with pending ROC filings
- Private limited companies
- Public companies
- Foreign companies
Companies Not Eligible for CCFS 2026
The scheme does NOT apply to:
- Companies under final strike-off notice
- Companies already applied for strike-off
- Dormant companies
- Amalgamated or dissolved companies
- Vanishing companies
These are categorized under companies not eligible for CCFS 2026.
CCFS 2026 Immunity from Penalty
One of the biggest advantages is CCFS 2026 immunity from penalty.
However, conditions apply:
- Immunity available only for delayed filings
- Applicable mainly for Sections 92 & 137
- Not available if adjudication already completed
So if you’re asking:
Is penalty fully waived under CCFS 2026?
The answer is No — only 90% relief is provided.
What Happens After 15 July 2026?
- Heavy penalties will apply
- ROC may initiate strike-off
- Directors may face disqualification
- Legal action may be taken
This is why this MCA scheme for late filing should not be missed.
Conclusion
The Company Compliance Facilitation Scheme 2026 (CCFS 2026 scheme) is one of the most impactful MCA schemes 2026 introduced for easing corporate compliance in India.
Whether you are looking for:
- how to reduce ROC late filing penalty?
- how to file pending ROC returns 2026?
- how to close inactive company MCA?
This ROC compliance scheme provides a limited-time opportunity to act. With the CCFS 2026 last date being 15 July 2026, companies must act quickly to avoid future penalties and legal consequences.