Published: 25 February 2026 | A R M R & Associates
The Ministry of Corporate Affairs (MCA) has launched Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) through General Circular No. 01/2026 dated 24 February 2026. This amnesty scheme offers companies a golden opportunity to regularise overdue ROC compliances at 90% reduced additional fees before stricter enforcement resumes.
CCFS-2026: At a Glance
| Key Parameter | Details |
|---|---|
| Circular Reference | MCA General Circular No. 01/2026 dated 24.02.2026 |
| Scheme Period | 15 April 2026 – 15 July 2026 (90 days only) |
| Legal Authority | Sections 403 & 460, Companies Act, 2013 |
| Primary Relief | 90% waiver on additional fees for annual filings |
Who Can Benefit from CCFS-2026?
Eligible Companies:
- Active companies with pending annual filings (AOC-4 financial statements, MGT-7 annual returns)
- Private limited companies, OPCs, public companies, producer companies
- Inactive companies planning dormant status or strike-off
- MSMEs and startups struggling with accumulated ROC penalties
Not Eligible:
. Already struck-off companies
. Dissolved entities (post-merger/amalgamation)
. Vanishing companies (MCA identified)
. Companies already under dormant statusScheme Duration: Act Before It’s Too Late
Limited Window: 15 April 2026 to 15 July 2026
This 3-month opportunity won’t be extended. Post-deadline, normal ₹100/day additional fees (no upper limit) resume along with:
- Director DIN disqualification risks
- Strike-off proceedings
- Prosecution under sections 92/137
Smart companies start preparation in March 2026.
Three Strategic Benefits of CCFS-2026
1. Annual Filings at 90% Discount
| Form Type | Normal Penalty | CCFS-2026 Relief |
|---|---|---|
| AOC-4 Series (Financial Statements) | ₹100/day × delay period | Pay only 10% of additional fee |
| MGT-7/MGT-7A (Annual Return) | ₹100/day × delay period | Pay only 10% of additional fee |
2. Dormant Status at Half Cost
| Option | Normal Fee | CCFS-2026 |
|---|---|---|
| MSC-1 (Sec 455) | ₹5,000 | ₹2,500 |
3. Strike-Off at 75% Discount
| Option | Normal Fee | CCFS-2026 |
|---|---|---|
| STK-2 (Sec 248) | ₹10,000 | ₹2,500 |
Why CCFS-2026 Matters for Companies & Directors
| Your Concern | CCFS-2026 Solution |
|---|---|
| Escalating ROC penalties | 90% waiver on additional fees |
| Director disqualification | Restored DIN eligibility |
| Bank loan rejections | Clean compliance certificate |
| Future MCA notices | Regularised status |
| Inactive company costs | Dormant option or quick exit |
Strategic Decision Framework
Companies now have three clear paths under one scheme:
1️⃣ CONTINUE operations → File overdue annual returns
2️⃣ PAUSE activities → Convert to dormant status
3️⃣ CLOSE permanently → Apply for strike-off
The Right Choice Depends On:
Asset holding requirements
Future business plans
Accumulated penalty quantum
Director disqualifications
What Happens After 15 July 2026?
Companies ignoring CCFS-2026 face:
🔴 Normal additional fees resume (₹100/day, uncapped)
🔴 ROC strike-off actions accelerate
🔴 Director DIN suspensions continue
🔴 Prosecution under Companies Act
🔴 Negative impact on CIBIL/bank ratings
Bottom Line: CCFS-2026 is likely the final opportunity for cost-effective regularisation.
Key Legal Clarifications
Covered Under Scheme:
Concessional dormancy/strike-off fees
Delay condonation for AOC-4/MGT-7 filings
90% additional fee waiver
NOT Covered:
Already enforced penalties
Charge forms (CHG-1, CHG-9)
Share transfer forms (SH-7)
Fraud/misstatement offences
Why Companies Should Act Now
- Time is limited – only 90 days from 15 April
- Portal congestion expected near deadline
- Multi-year defaults need complex reconstruction
- Board meetings require 21-day notice
- Multiple companies? Coordinate across group
March 2026 = Preparation Month
