{"id":31379,"date":"2026-02-25T02:00:04","date_gmt":"2026-02-24T20:30:04","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=31379"},"modified":"2026-02-28T01:21:30","modified_gmt":"2026-02-27T19:51:30","slug":"companies-compliance-facilitation-scheme-2026-ccfs%e2%80%912026","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/companies-compliance-facilitation-scheme-2026-ccfs%e2%80%912026\/","title":{"rendered":"Companies Compliance Facilitation Scheme, 2026 (CCFS\u20112026)"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d472fadfaa8\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d472fadfaa8\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/companies-compliance-facilitation-scheme-2026-ccfs%e2%80%912026\/#Companies_Compliance_Facilitation_Scheme_2026_CCFS%E2%80%912026\" title=\"Companies Compliance Facilitation Scheme, 2026 (CCFS\u20112026)\">Companies Compliance Facilitation Scheme, 2026 (CCFS\u20112026)<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/companies-compliance-facilitation-scheme-2026-ccfs%e2%80%912026\/#Annual_Filing_at_10_of_Additional_Fees\" title=\"Annual Filing at 10% of Additional Fees\">Annual Filing at 10% of Additional Fees<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/companies-compliance-facilitation-scheme-2026-ccfs%e2%80%912026\/#Annual_Filing_Forms_Covered\" title=\"Annual Filing Forms Covered\u00a0\">Annual Filing Forms Covered\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/companies-compliance-facilitation-scheme-2026-ccfs%e2%80%912026\/#Under_Companies_Act_1956\" title=\"Under Companies Act, 1956\">Under Companies Act, 1956<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/companies-compliance-facilitation-scheme-2026-ccfs%e2%80%912026\/#Immunity_Provisions\" title=\"Immunity Provisions\">Immunity Provisions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/companies-compliance-facilitation-scheme-2026-ccfs%e2%80%912026\/#Companies_Not_Eligible_for_CCFS%E2%80%912026\" title=\"Companies Not Eligible for CCFS\u20112026\">Companies Not Eligible for CCFS\u20112026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/companies-compliance-facilitation-scheme-2026-ccfs%e2%80%912026\/#In_Summary\" title=\"In Summary :\u00a0\">In Summary :\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-31381\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/02\/MCA-.png\" alt=\"Companies Compliance Facilitation Scheme, 2026\" width=\"908\" height=\"512\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/02\/MCA-.png 470w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/02\/MCA--300x169.png 300w\" sizes=\"(max-width: 908px) 100vw, 908px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Companies_Compliance_Facilitation_Scheme_2026_CCFS%E2%80%912026\"><\/span><span style=\"color: #000080;\"><strong>Companies Compliance Facilitation Scheme, 2026 (CCFS\u20112026)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>\n<p><em><strong>Issued via MCA General Circular No. 01\/2026 dated 24 February 2026.<\/strong> <\/em>The Ministry of Corporate Affairs (MCA) has launched CCFS\u20112026, a one-time relief scheme allowing companies to regularize pending filings with substantially reduced additional fees. The scheme responds to long-standing industry concerns regarding the <em>\u20b9100 per day<\/em> additional fee regime that had caused heavy penalty burdens for many entities.<\/p>\n<p><em><strong>Scheme Period:<\/strong> <\/em>15 April 2026 to 15 July 2026. A strict, non\u2011extendable three\u2011month compliance window. Key Reliefs Provided Under CCFS\u20112026<\/p>\n<p><em><strong>Objective of CCFS\u20112026<\/strong><\/em>: According to the Ministry of Corporate Affairs, the scheme aims to improve overall compliance levels, update and clean up MCA\u201121 corporate registry records, reduce financial strain on companies, and promote ease of doing business. After the scheme ends, registrars of companies are expected to initiate action against companies that remain noncompliant.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Annual_Filing_at_10_of_Additional_Fees\"><\/span><span style=\"color: #000080;\"><strong>Annual Filing at 10% of Additional Fees<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>10% Additional Fees for Pending Filings : Companies may file overdue Annual\u00a0Returns (MGT\u20117 \/ MGT\u20117A) and Financial Statements (AOC\u20114 and variants)\u00a0by paying normal filing fees, plus only 10% of the additional fee otherwise applicable under Section 403.\u00a0This is a 90% reduction compared to the standard penalty structure introduced in 2018.\u00a0 This significantly reduces penalties for multi\u2011year defaults.<\/li>\n<li>Dormant Status at 50% Fees (Form MSC\u20111) : Companies may apply for dormant status under section 455 by paying 50% of the normal filing fee. Inactive companies may apply for dormant status under Section 455 by paying 50% of the normal filing fees (Form MSC\u20111).<\/li>\n<li>Strike\u2011Off at 25% Fees (Form STK\u20112) : Companies wishing to close operations may apply for strike\u2011off by paying 25% of applicable filing fees. Companies opting for voluntary closure may file Form STK\u20112 by paying only 25% of applicable filing fees.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Annual_Filing_Forms_Covered\"><\/span><span style=\"color: #000080;\"><strong>Annual Filing Forms Covered\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The following forms are eligible under CCFS\u20112026:\u00a0Under Companies Act, 2013<\/p>\n<ul>\n<li>ROC form MGT\u20117 \/ MGT\u20117A \u2013 Annual Return<\/li>\n<li>AOC\u20114 (all variants):\n<ul>\n<li>AOC\u20114<\/li>\n<li>ROC AOC\u20114 CFS<\/li>\n<li>AOC\u20114 NBFC (Ind AS)<\/li>\n<li>ROC AOC\u20114 CFS NBFC (Ind AS)<\/li>\n<li>AOC\u20114 XBRL<\/li>\n<\/ul>\n<\/li>\n<li>ROC form\u00a0 ADT\u20111 \u2013 Auditor Appointment<\/li>\n<li>FC\u20113, FC\u20114 \u2013 Foreign company filings<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Under_Companies_Act_1956\"><\/span><span style=\"color: #000080;\"><strong>Under Companies Act, 1956<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Forms such as ROC form 20B, 21A, 23AC, 23ACA, 23AC\u2011XBRL, 23ACA\u2011XBRL, 66, 23B<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Immunity_Provisions\"><\/span><span style=\"color: #000080;\"><strong>Immunity Provisions<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The scheme provides immunity from penalties and prosecution under Relevant Sections Section 92 \u2013 Annual Return &amp; Section 137 Financial Statements. The following are immunity provisions conditions for\u00a0<span style=\"color: #000080;\"><strong>Companies Compliance Facilitation Scheme, 2026<\/strong><\/span><\/p>\n<ul>\n<li>Filings must be completed before issuance or within 30 days of issuance of notice by the adjudicating officer. Immunity for forms like ROC form ADT\u20111, ROC form FC\u20113, ROC form FC\u20114, and 1956 Act forms applies only if no prior prosecution or adjudication has begun.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Companies_Not_Eligible_for_CCFS%E2%80%912026\"><\/span><span style=\"color: #000080;\"><strong>Companies <em>Not<\/em> Eligible for CCFS\u20112026<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The scheme excludes companies against which a final\u00a0strike\u2011off notice has been issued. Dissolved companies, vanishing companies,\u00a0and entities already under voluntary strike-off or already granted dormant status, so the following company is not liable for CCFS 2026.<\/p>\n<ul>\n<li>Companies already issued final striking\u2011off notice u\/s 248<\/li>\n<li>A Companies that have already applied for voluntary strike\u2011off<\/li>\n<li>Companies already granted dormant status<\/li>\n<li>A Companies dissolved via amalgamation<\/li>\n<li>Vanishing companies<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"In_Summary\"><\/span><span style=\"color: #000080;\">In Summary :\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Since July 2018, companies delaying statutory filings have been liable to pay an additional fee of INR 100 per day without any upper limit, which has caused a significant financial burden for many entities, especially MSMEs and private companies. This prompted the MCA to announce the Companies Compliance Facilitation Scheme, 2026 (CCFS\u20112026). The scheme offers a limited-period relief window for companies to regularize overdue filings at drastically reduced costs. A one\u2011time MCA amnesty scheme allowing companies to complete pending annual filings at heavily reduced additional fees.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Companies Compliance Facilitation Scheme, 2026 (CCFS\u20112026) Issued via MCA General Circular No. 01\/2026 dated 24 February 2026. The Ministry of Corporate Affairs (MCA) has launched CCFS\u20112026, a one-time relief scheme allowing companies to regularize pending filings with substantially reduced additional fees. The scheme responds to long-standing industry concerns regarding the \u20b9100 per day additional fee &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[258],"tags":[10434],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/31379"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=31379"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/31379\/revisions"}],"predecessor-version":[{"id":31386,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/31379\/revisions\/31386"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=31379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=31379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=31379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}