The Companies Compliance Facilitation Scheme 2026 (CCFS-2026) is a one-time amnesty from the Ministry of Corporate Affairs that lets companies clear their pending annual filings with a 90% waiver on the additional (late) fees. It runs from 15 April 2026 to 15 July 2026. A defaulting company pays the normal filing fee plus only 10% of the accumulated additional fees — and filing within the window also brings conditional immunity from penalty proceedings for those defaults.
| Scheme | Companies Compliance Facilitation Scheme, 2026 |
|---|---|
| Issued by | Ministry of Corporate Affairs (MCA) |
| Legal basis | Sections 403 and 460 of the Companies Act, 2013 |
| Window | 15 April 2026 to 15 July 2026 |
| Core benefit | 90% waiver on additional fees for pending annual filings |
| You still pay | Normal filing fee + 10% of accumulated additional fees |
What is the Companies Compliance Facilitation Scheme 2026?
CCFS-2026 is a time-bound MCA scheme that lets companies in default on their annual filings become compliant at a fraction of the usual cost. When a company files its annual return or financial statements late, the MCA charges an additional fee on top of the normal filing fee — and that additional fee climbs sharply the longer the default runs. For a company that has not filed for two or three years, the accumulated additional fee can run into lakhs of rupees, which is exactly why so many companies simply stop filing and drift into default.
CCFS-2026 breaks that cycle. For the three months the scheme is open, the MCA waives 90% of those accumulated additional fees. It is built on Sections 403 and 460 of the Companies Act, 2013, and follows the model of the earlier CFSS-2020 amnesty — but with one important simplification, covered below.
How much does CCFS 2026 actually save?
The waiver applies only to the additional fee, not the normal filing fee. So the cost of becoming compliant under the scheme is:
Normal filing fee + 10% of the accumulated additional fees.
Take an illustrative case. Suppose a company has three years of unfiled AOC-4 and MGT-7, and the additional fees have piled up to roughly ₹2,00,000. Outside the scheme, the company would pay that ₹2,00,000 in full. Under CCFS-2026, it pays only ₹20,000 of additional fee (10%), plus the ordinary filing fee — a saving of about ₹1,80,000. The exact figure depends on your authorised capital and how long each form has been pending, so compute it against your own MCA-21 fee calculation, but the structure of the saving is always the same: a 90% cut on the part of the cost that hurts most.
Which forms are covered?
CCFS-2026 covers the annual-compliance e-forms — the returns and financial statements that defaulting companies most commonly fall behind on. These include:
- AOC-4 and its variants (AOC-4 XBRL, AOC-4 CFS, AOC-4 NBFC) — filing of financial statements
- MGT-7 and MGT-7A — the annual return
- ADT-1 — auditor appointment intimation
- FC-3 and FC-4 — annual filings for foreign companies
- Legacy annual-filing forms under the Companies Act, 1956 (Forms 20B, 23AC, 23ACA, 66 and others)
The scheme is aimed at annual filings — it is not a blanket waiver for every event-based form. If you have a specific form in mind, confirm it falls within the scheme’s covered list before relying on the waiver.
Who is eligible — and who is excluded?
The scheme is broadly available to defaulting companies that want to regularise their annual filings, but there are clear exclusions:
- Companies that have already applied for strike-off (filed STK-2) before the scheme launched are excluded.
- Where an adjudication order has already been passed and the penalty has become final, the immunity benefit may not be available for that default.
- The immunity works best where no show-cause notice or prosecution had already been initiated before you file.
The practical reading: CCFS-2026 rewards companies that come forward before the MCA acts against them. If a default is still sitting quietly, the scheme is a clean way out. If the registrar has already moved on it, get a professional view on whether immunity still applies.
Does CCFS 2026 give immunity from penalties?
Yes — filing within the window brings conditional immunity from penalty and prosecution proceedings for the defaults you regularise. And here is the simplification over the old CFSS-2020 scheme: CCFS-2026 does not require you to file a separate immunity application form. There is no extra form and no immunity certificate to chase. The benefit applies automatically when you file the relevant e-forms on the MCA-21 portal during the scheme period and pay the reduced fees.
Immunity is “conditional” in the sense described above — it is strongest where the company files before any adjudication or prosecution has begun. It covers the delay in filing; it does not licence the underlying conduct if that conduct is itself an offence.
How do I file under CCFS 2026?
- List your defaults. Identify every pending annual filing — each year of unfiled AOC-4, MGT-7 and any other covered form.
- Prepare the documents. Get the financial statements adopted, the annual return drawn up, and board approvals in place for each pending year.
- File on MCA-21 within the window. Upload the covered e-forms on the MCA-21 portal between 15 April and 15 July 2026.
- Pay the reduced fee. Pay the normal filing fee plus 10% of the accumulated additional fee. The 90% waiver is applied through the scheme — no separate immunity form is needed.
Bonus relief — dormant status and strike-off
CCFS-2026 also helps companies that want to wind down rather than continue. The filing fee for MSC-1 (applying for dormant-company status) is reduced to 50% of the normal fee, and the fee for STK-2 (voluntary strike-off) is reduced to 25%. For a genuinely inactive company, the scheme window is the cheapest moment to either park the company as dormant or close it cleanly — instead of letting penalties keep accruing.
Should you use it?
If your company has any pending annual filing, CCFS-2026 is almost always worth using — a 90% cut on additional fees plus immunity from penalty proceedings is the best deal a defaulting company gets. The one hard constraint is the date: the window closes 15 July 2026, and amnesty schemes are rarely extended. Pull your default list now, because preparing several years of back-dated financials and returns takes longer than founders expect.
Frequently asked questions
What is the Companies Compliance Facilitation Scheme 2026?
CCFS-2026 is a one-time MCA scheme that lets companies clear pending annual filings with a 90% waiver on accumulated additional (late) fees. It runs from 15 April 2026 to 15 July 2026 under Sections 403 and 460 of the Companies Act, 2013.
How much penalty does CCFS 2026 waive?
The scheme waives 90% of the additional fees on pending annual filings. The company pays the normal filing fee plus only 10% of the accumulated additional fees. The normal filing fee itself is not waived.
What is the last date for CCFS 2026?
The scheme is open from 15 April 2026 to 15 July 2026. Covered e-forms must be filed on the MCA-21 portal within this window to claim the 90% waiver and immunity.
Do I need to file a separate immunity form under CCFS 2026?
No. Unlike the earlier CFSS-2020 scheme, CCFS-2026 does not require any separate immunity application or certificate. The benefit applies automatically when you file the covered e-forms during the scheme period and pay the reduced fees.
Who cannot use CCFS 2026?
Companies that have already applied for strike-off before the scheme launched are excluded. Where an adjudication order has already been passed and the penalty is final, the immunity benefit may not apply to that default.
Reviewed by CS Sapna Malpani, a practising Company Secretary based in Bangalore who handles ROC compliance and default regularisation for private companies. This article is general information, not legal advice — confirm the current CCFS-2026 circular and covered-form list on the MCA portal for your filings. About Sapna Malpani.
Last reviewed: May 2026.