CCFS-2026 Companies Compliance Facilitation Scheme
The Companies Compliance Facilitation Scheme (CCFS-2026), introduced by the Ministry of Corporate Affairs, offers a one-time opportunity for defaulting companies to regularize their compliance or exit at a reduced cost. Under the scheme, companies can file pending ROC returns by paying normal filing fees and only 10% of the additional late fees. It is especially beneficial for MSMEs, startups, OPCs, and private companies facing compliance challenges.
Benefits of CCFS
Massive Reduction in Late Filing Fees
Instead of paying ₹100 per day (with no upper cap) for every delayed form, you pay only 10% of the total accumulated additional fee - a savings of up to 90%.
Immunity from Prosecution
Companies that file their annual returns and financial statements under this scheme either before receiving an adjudication notice or within 30 days.
Discounted Dormant Status
Inactive companies can opt for "dormant" status under Section 455 by filing Form MSC-1 at 50% of the normal fee, allowing them to remain on the register with minimal compliance requirements.
Affordable Company Strike-Off
Defunct entities wishing to be "struck off" the register can file Form STK-2 by paying only 25% of the standard filing fee.
Clean Slate for Directors
Long-pending defaults lead to director disqualification under Section 164(2). Regularizing filings under CCFS-2026 helps directors restore their eligibility and good standing.
Ease of Doing Business Boost
The scheme aims to improve overall compliance levels, reduce financial burden on companies, and promote ease of doing business.
CCFS-2026 At a Glance
Steps to Apply Under CCFS-2026
Compile Financial Statements and Annual Return Data
Work with your CA or CS to prepare and finalize audited financial statements and annual return data for each pending year.
Calculate Applicable Fees
Calculate the normal statutory fee for each form plus 10% of the total additional fee that would have been payable for the delay.
Prepare and Attach Digital Signatures
Ensure valid DSCs are in place for all authorized directors and the filing professional.
File on the MCA-21 Portal
Upload and submit each pending e-form (MGT-7, AOC-4, ADT-1, etc.) on the MCA-21 portal (mca.gov.in) one by one.
Retain Acknowledgements
Download and save the SRN (Service Request Number) and filing acknowledgements for all submitted forms.
Identify All Pending Filings
Log in to the MCA-21 portal and check your company's filing history.
Compile Financial Statements and Annual Return Data
Work with your CA or CS to prepare and finalize audited financial statements and annual return data for each pending year.
Calculate Applicable Fees
Calculate the normal statutory fee for each form plus 10% of the total additional fee that would have been payable for the delay.
Prepare and Attach Digital Signatures
Ensure valid DSCs are in place for all authorized directors and the filing professional.
File on the MCA-21 Portal
Upload and submit each pending e-form (MGT-7, AOC-4, ADT-1, etc.) on the MCA-21 portal (mca.gov.in) one by one.
Retain Acknowledgements
Download and save the SRN (Service Request Number) and filing acknowledgements for all submitted forms.
Documents Required For CCFS
Board Resolution / Authorization
A resolution passed by the Board of Directors authorizing the director or professional to file the pending forms on behalf of the company.
Financial Statements (for AOC-4)
Audited balance sheet, profit & loss account, cash flow statement, and notes to accounts for each pending financial year — signed by the auditor and authorized directors.
Annual Return Data (for MGT-7 / MGT-7A)
Details of shareholding pattern, directors' information, charges, and key managerial personnel for each year of default.
Auditor's Report and UDIN
A valid UDIN (Unique Document Identification Number) generated by the auditor for financial statements.
Digital Signature Certificate (DSC)
Valid DSC of the authorized director(s) and the practicing professional (CA, CS, or CMA) filing the forms.
Certificate of Incorporation / CIN
Basic company identity documents for verification purposes.
CCFS-2026 vs. Normal Compliance vs. Post-Scheme Enforcement
Common Mistakes to Avoid Under CCFS-2026
Delaying Filing Until Deadline
Scheme ends on July 15, 2026 - late action risks errors or missing the window.
Incomplete Filings
Filing only recent years is not enough - all pending ROC filings must be completed.
Invalid Documentation (UDIN & DSC)
Use valid UDINs for past financials and ensure DSC is active to avoid rejection.
Missing Mandatory Forms (ADT-1)
Forms like ADT-1 must be filed along with AOC-4 and MGT-7.
Eligibility & Professional Errors
Do not apply if strike-off notice is issued; filings require CA/CS certification.
Wrong Fee Calculation & Scope Confusion
Pay correct 10% additional fees; scheme applies only to MCA/ROC, not GST or Income Tax.
FAQs
Conclusion
The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) is one of the most practical compliance relief measures the MCA has introduced in recent years. It acknowledges a ground reality - thousands of MSMEs, startups, and small businesses in India fall behind on ROC filings not out of willful neglect, but due to resource constraints, operational priorities, and lack of awareness. This scheme gives every such company a clear, affordable path to regularize records, avoid prosecution, and step into the future with a clean slate.
But the window is short - April 15 to July 15, 2026 - and once it closes, there are no second chances. The RoC has been directed to move swiftly against remaining defaulters post-July 15. Whether you file pending returns, apply for dormant status, or pursue a legal strike-off, the time to act is right now.
Let StartupFlora Help You Navigate CCFS-2026
Unsure about which forms apply to your company? Confused about calculating the correct fees? Worried about whether your company is eligible?
StartupFlora is here to guide you through the entire CCFS-2026 filing process - from identifying pending compliances to assisting with form preparation and portal submission.
We help you understand the process, assess your situation, and take the right steps forward.
Please Note: StartupFlora provides consultancy and advisory services only. We do not guarantee any specific outcome, approval, or regulatory decision. All filings and their acceptance are subject to MCA's discretion and applicable rules under the Companies Act, 2013.
Don't let this window close on you. Get in touch with StartupFlora today and take the first step toward compliance freedom.