MCA CCFS-2026 Circular Decoded: Big Relief for Delayed ROC Filings (15 Apr 2026 to 15 Jul 2026)
The Ministry of Corporate Affairs (MCA) has issued General Circular No. 01/2026 dated 24 February 2026 introducing the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026).
This is a one-time compliance window for companies that have pending annual returns / financial statements, and for inactive companies that want to become Dormant or close (Strike-off) with concessional fees.
Why CCFS-2026 Matters
From 1 July 2018, delayed filing of annual return and financial statements attracts an additional fee of ₹100 per day (no upper limit)—which becomes a heavy burden over time.
CCFS-2026 is MCA’s step to reduce this burden and improve compliance levels across the registry.
CCFS-2026 Scheme Period (Important Dates)
✅ Scheme starts: 15 April 2026
✅ Scheme ends: 15 July 2026
What Options Are Available Under CCFS-2026?
CCFS-2026 gives three clear routes, depending on your company status:
Option A: Complete Pending Annual ROC Filings with Massive Fee Relief
If your company has pending filings (Annual Return / Financial Statements), you can file during the scheme by paying:
- Normal filing fees (as usual), and
- Only 10% of the additional fees payable for delay (i.e., 90% waiver on additional fee)
Relevant e-Forms Covered (Key)
Includes (among others):
- MGT-7 / MGT-7A (Annual Return)
- AOC-4 series (Financial Statements)
- ADT-1 (Auditor appointment)
…and certain legacy forms under Companies Act, 1956.
Option B: Become a Dormant Company (For Inactive Companies)
If your company is inactive and you want to keep it on MCA records with minimal compliance, you can apply for Dormant status under Section 455 by filing:
- e-Form MSC-1, and paying 50% of the normal filing fee
Dormant status is ideal for companies currently not doing business but may restart later.
Option C: Close the Company via Strike-Off at Concessional Fees
If the company is defunct/inactive and closure is the right decision, you can file:
- e-Form STK-2, and pay only 25% of the applicable filing fee during the scheme period
Who Can Use CCFS-2026? (Applicability + Exclusions)
CCFS-2026 is available to all companies, except those specifically excluded.
Not eligible (important exclusions) include:
- Companies where final notice for strike-off u/s 248 already initiated by ROC
- Companies that have already filed strike-off application
- Companies that obtained Dormant status u/s 455 before scheme start
- Companies dissolved via amalgamation scheme
- Vanishing companies
Immunity / Penalty Relief: What Exactly You Get
For delayed Annual Return & Financial Statements (Sections 92 and 137)
Proceedings under Section 92 / 137 will be concluded and no penalty will be levied if filings are made:
- before notice is issued by the adjudicating officer, OR
- within 30 days of issuance of notice
⚠️ If the 30-day window after notice has already expired, or an adjudication order is already passed, then penalty liability does not change merely because you filed under the scheme.
For certain other forms (ADT-1, FC-3, FC-4 and legacy forms)
Immunity against prospective penal action is available if:
- the forms are filed under CCFS-2026, and
- no prosecution/adjudication show-cause had already started before filing under the scheme
What Happens After 15 July 2026?
After the scheme ends, ROC offices will initiate necessary action against companies that do not use this scheme and remain in default.
Practical Action Plan (Recommended)
If you are a director/company owner, do this immediately:
Step 1: Identify pending ROC filings
- Check last filed MGT-7 / AOC-4 / ADT-1
- Identify default years
Step 2: Choose the best route
- Active business → Option A (complete filings)
- Inactive but want to retain company → Option B (Dormant MSC-1)
- Not operating & want closure → Option C (Strike-off STK-2)
Step 3: File within the window
15 Apr 2026 to 15 Jul 2026