The Ministry of Corporate Affairs (MCA), Government of India has introduced a major compliance relief initiative through General Circular No. 01/2026 — the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026).

With more than 20 lakh active companies registered in India, including MSMEs, OPCs, startups, and private limited companies, the burden of heavy additional filing fees has become a major compliance challenge. Under the Companies Act, 2013, delayed filing of annual returns and financial statements attracts an additional fee of INR 100 per day without any upper cap.

To support businesses and promote ease of doing business, the Central Government has launched this one-time compliance regularisation scheme to condone delays and reduce additional fees.

If your company has pending ROC filings, this scheme is a golden opportunity to regularise your compliance at a significantly reduced cost.

 CCFS-2026 Timeline

• Scheme Start Date: 15 April 2026

• Scheme End Date: 15 July 2026

• Duration: 3 Months Only

After 15 July 2026, strict legal action will be initiated against defaulting companies.

 What is the Objective of CCFS-2026?

The primary objectives of the Companies Compliance Facilitation Scheme, 2026 are:

•  To update and clean the corporate registry

•  To allow companies to complete pending ROC filings at reduced additional fees

•  To help inactive companies opt for dormant status

•  To allow defunct companies to apply for strike-off at concessional fees

•  To reduce litigation and penal proceedings

 Three Compliance Options Under CCFS-2026

The scheme provides three clear pathways for companies to resolve compliance defaults:

1. Regularisation of Pending ROC Filings

Companies can file overdue annual returns and financial statements by paying:

• Normal filing fees

• Only 10% of the total additional fees otherwise payable

This is a massive relief compared to the INR 100 per day unlimited penalty structure.

Forms Covered Under Companies Act, 2013:

• MGT-7 / MGT-7A (Annual Return)

• AOC-4

• AOC-4 CFS

• AOC-4 (XBRL)

• AOC-4 NBFC (Ind AS)

• AOC-4 CFS NBFC (Ind AS)

• ADT-1 (Appointment of Auditor)

• FC-3

• FC-4

Forms Covered Under Companies Act, 1956:

• Form 20B

• Form 21A

• Form 23AC

• Form 23ACA

• Form 23AC-XBRL

• Form 23ACA-XBRL

• Form 66

• Form 23B

2. Apply for Dormant Company Status (Section 455)

Inactive companies that wish to remain registered but with minimal compliance burden can apply for Dormant Status.

• Application via e-Form MSC-1

• Only 50% of the normal filing fee payable under the scheme

Dormant status is ideal for companies holding assets, intellectual property, or planning future operations.

3. Apply for Company Strike-Off

Defunct companies that want official closure can apply through:

• e-Form STK-2

• Pay only 25% of standard filing fees during the scheme period

This is one of the most cost-effective opportunities for closing non-operational companies.

Immunity from Penalty Under CCFS-2026

One of the biggest advantages of this scheme is protection from penalties.

Immunity Available If:

• Filing is completed before issuance of adjudication notice

• Filing is completed within 30 days from notice

• No prosecution or adjudication was initiated before filing

Immunity Not Available If:

• 30-day notice period has expired

• Penalty order has already been passed

For forms like ADT-1 and FC-4, immunity is available against prospective penal action where no proceeding has begun.

Who is Not Eligible?

The following companies are excluded:

• Companies under final strike-off notice

• Companies that applied for dormancy or strike-off before scheme start

• Companies dissolved due to amalgamation

• Vanishing companies

Consequences After 15 July 2026

Once the scheme ends:

• Registrars of Companies (ROC) will initiate legal action

• Heavy penalties under Companies Act, 2013 will apply

• Directors may face disqualification

• Prosecution proceedings may begin

There will be no further relaxation after the scheme closes.

Why Companies Should Act Immediately

CCFS-2026 is a one-time compliance window that provides:

• Up to 90% relief in additional filing fees

• Reduced cost for dormancy

• Concessional strike-off option

• Protection from penalty and prosecution

• Clean compliance status

Delaying action may result in severe financial and legal consequences.

How eFilingCompany.com Can Help

At eFilingCompany.com, we specialize in:

• Pending ROC filing completion

• Annual return and financial statement filing

• Dormant company application

• Strike-off filings (STK-2)

• Compliance advisory and documentation

• Complete MCA liaison support

Our compliance experts ensure fast, accurate, and hassle-free filing within the scheme timeline.

Don’t miss this limited compliance window.

Frequently Asked Questions (FAQs)

1. What is the last date to apply under CCFS-2026?

15 July 2026.

2. Is additional fee fully waived?

No. Only 10% of additional fees is payable for pending filings.

3. Can inactive companies apply for dormant status?

Yes, through Form MSC-1 at 50% fee.

4. Can defunct companies close at reduced cost?

Yes, through Form STK-2 by paying only 25% of standard fees.

5. Is immunity automatic?

Immunity is granted subject to conditions mentioned under the scheme.

If your company has pending ROC filings, this is the best opportunity in 2026 to regularise compliance at minimal cost.

Act before 15 July 2026.

Visit: https://www.efilingcompany.com
Call: 9953004880