Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)

The Companies Act, 2013 requires all companies to file their Annual Return and Financial Statements within the prescribed timelines. Filing fees are governed by the Act read with the Companies (Registration Offices and Fees) Rules, 2014. With effect from 1st July, 2018, an additional fee of Rs.100 per day, without any upper limit, is applicable for delay in filing annual returns and financial statements.

The Ministry noted that several companies, including MSMEs and private companies, were unable to complete annual compliances on time, resulting in significant financial burden due to additional fees.

Introduction of Companies Compliance Facilitation Scheme, 2026 (CCFS-2026):

To provide a one-time opportunity to file pending annual documents or opt for dormancy/closure, the Central Government has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026).

The Scheme aims to improve compliance levels and ensure that the corporate registry reflects accurate and updated information.

Options Available Under the Scheme:

1. Completion of Pending Annual Filings:

• Normal filing fees as prescribed under the Rules.

• 10% of the total additional fees payable on account of delay.

2. Application for Dormant Company Status:

• Filing e-Form MSC-1.

• One-half of the normal filing fees.

3. Application for Striking Off:

• Filing e-Form STK-2 during the Scheme period.

• 25% of the applicable filing fees.

Period of Operation:

The Scheme shall come into force on 15-04-2026 and remain in force till 15-07-2026.

Relevant E-Forms Covered:

Forms under Companies Act, 2013:

MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC-4 (XBRL), ADT-1, FC-3, FC-4.

Forms under Companies Act, 1956:

Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23AC-XBRL, Form 23ACA-XBRL, Form 66, Form 23B.

Applicability:

All companies may file relevant e-forms under the Scheme, except:

• Companies where final notice for striking off has been initiated.

• Companies that have already applied for striking off.

• Companies that applied for Dormant Status before inception of the Scheme.

• Companies dissolved under amalgamation.

• Vanishing companies.

Manner of Payment of Fees:

Immunity under the Scheme:

If filings are made before issuance of notice by the adjudicating officer or within 30 days of issuance of such notice, no penalty shall be leviable.

Where the 30-day period has expired or an adjudication order has already been passed, liability to pay penalties shall not change merely because filings are made under the Scheme.

For specified forms including ADT-1, FC-3, FC-4 and certain forms under the 1956 Act, immunity against prospective penal action is available if no prosecution or adjudication proceedings were initiated before filing under the Scheme and the said forms are filed under this scheme.

Action after Conclusion of the Scheme:

After closure of the Scheme, the Registrars of Companies shall action take necessary against companies that have not availed the Scheme and continue to remain in default.

Disclaimer: This material and the information contained herein is intended for clients and other Chartered Accountants to provide updates and is not an exhaustive treatment of such subject. We are not, by means of this material, rendering any professional advice or services. It should not be relied upon as the sole basis for any decision which may affect you or your business.