Companies Compliance Facilitation Scheme (CCFS-2026): FAQs Explained with Practical Clarity
Q1. What is the Companies Compliance Facilitation Scheme, 2026?
The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) is a one-time opportunity provided by MCA to enable companies to regularise pending statutory filings such as annual returns, financial statements, and other related e-forms. It also allows companies to apply for dormant status or proceed for strike-off. The objective is to reduce accumulated additional fees and improve compliance status.
Q2. What is the duration of the scheme?
The scheme is applicable from 15 April 2026 to 15 July 2026.
Q3. Which companies can avail the scheme?
All companies are eligible except:
• Companies against which final action for strike off has already been initiated;
• Companies that have already applied for strike off;
• Companies that applied for dormant status before commencement of the Scheme;
• Companies dissolved pursuant to amalgamation; and
• Vanishing companies.
Q4. What types of filings are covered under the scheme?
The scheme covers major compliance filings, including:
• MGT-7 / MGT-7A – Annual Returns
• AOC-4 series – Financial Statements (including NBFC, CFS, XBRL)
• ADT-1 – Auditor appointment
• FC-3, FC-4
• Other forms such as 20B, 21A, 23AC regular and XBRL, 23ACA regular and XBRL, 66, 23B
Q5. Does the scheme cover FY 2024-25 filings?
Yes, the scheme covers all pending filings, irrespective of the financial year.
Q6. What is the relief provided in additional fees?
Only 10% of the applicable additional fees is payable for delayed filings.
Illustration:
• Delay: 300 days
• Normal additional fees: Rs 30,000
• Under scheme: Rs 3,000
Q7. Is there any concession in normal filing fees?
No. The scheme does not provide any concession in normal statutory filing fees.
Q8. What is the fee for dormant status application?
For filing MSC-1
• the company is required to pay only 50% of the normal filing fee.
Q9. What is the fee for strike-off application?
For filing STK-2
• only 25% of the applicable filing fee is payable.
Q10. Does the scheme provide immunity from penalty?
Yes, in certain cases. Where filings under sections 92 (Annual Return- Relevant form-MGT-7/7A) and Section 137 (Financial Statements- Relevant form(s)- AOC-4 including AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 XBRL) are made before issuance of notice by the adjudicating officer, or within 30 days of such notice, proceedings are concluded and no penalty shall be leviable. In other cases, immunity against prospective penal action is available if the forms are filed under the Scheme, and no prosecution has been filed and no adjudication proceedings have been initiated by issuance of a show cause notice before such filing.
Q11. Is a separate application required to claim immunity?
No. Immunity is granted automatically upon compliance.
Q12. Does the scheme provide relief for AGM non-compliance?
No. However, companies can conduct pending AGMs, adopt financial statements, and then proceed with filings under the scheme.
Q13. Can filings be made without audited financial statements?
No. Financial statements must be audited before filing, and a valid UDIN must be generated.
Q14. What are the consequences of not availing the scheme?
Post scheme closure:
• Companies may face regulatory action, including
• Strike-off from the register
Q15. Can multiple years of non-compliance be regularised?
Yes. The scheme allows filing of multiple pending forms across years.
Q16. What steps should companies take to avail the scheme?
Companies should immediately identify all pending annual filings, verify eligibility, prepare the relevant forms, and complete filing within the Scheme period to avail the reduced fees and other applicable benefits.
Q17. Can a company directly apply for strike-off without completing filings?
The provisions of rule 4 of the Companies (Removal of Name of Companies from the Register of Companies) Rules, 2016 would become applicable, whereby in general company is required to file the financial statement and annual return up to the end of the financial year in which the company ceased to carry its bustness operations. However, in case the Registrar has initiated an action against the company under section 248(1), but the final notice in STK-7 has not been issued, then it shall file all pending overdue financial statements and annual returns.
You can access the official press release and our detail article on CCFS scheme 2026 from below links :
https://www.aagamshahca.com/news-detail/Companies-Compliance-Facilitation-Scheme
Link for press release :
https://www.mca.gov.in/bin/dms/getdocument?mds=22HU6edu63wcOynHQHHGsQ%253D%253D&type=open
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.
