FAQs on Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)

The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026), introduced by the Ministry of Corporate Affairs, offers a one-time opportunity for defaulting companies to regularise pending ROC filings at significantly reduced cost. The scheme provides a 90% waiver on additional (late) fees, requiring companies to pay only normal fees plus 10% of additional charges. It is available from April 15 to July 15, 2026, and covers commonly pending forms such as AOC-4, MGT-7, and ADT-1. Companies can also opt for dormant status or strike-off at concessional rates. Conditional immunity from penalties and prosecution is available if filings are completed before notice or within 30 days of notice. The scheme aims to bring non-compliant companies back into the regulatory framework, reduce litigation, and clean up corporate records. After the deadline, full fees and penalties will apply, making timely compliance essential.

Frequently Asked Questions – CCFS-2026

Q1: What is CCFS-2026?

Ans. CCFS-2026, i.e., the Companies Compliance Facilitation Scheme, 2026, is a one-time relief initiative introduced by the Ministry of Corporate Affairs.

This scheme gives companies a chance to clear their pending annual ROC filings by paying significantly reduced additional (late) fees. It is an opportunity for defaulting companies to become fully compliant without facing the usual heavy financial burden.

It allows companies to file pending ROC documents with massive relaxation in additional fees and become compliant.

Q2: Why has this scheme been introduced?

Ans. Over the years, many companies have long pending filings mainly due to heavy additional fees and compliance pressure.

Through this scheme, the government is trying to:

• Bring defaulting companies back into compliance
• Reduce unnecessary litigation
• Clean up records of inactive or non-compliant companies

Q3: What is the biggest benefit under CCFS-2026?

Ans: The main relief is a 90% waiver on additional (late) fees.

Practically, companies will only need to pay:

• Normal filing fees, and
• Just 10% of the additional fees

This makes long-pending filings financially manageable.

Q4: What is the time period of the scheme?

Ans: The scheme is open for a limited period:

15 April 2026 to 15 July 2026

This is a strict window. Any filings made after this period will not get the benefit of the scheme.

Q5: Which forms can be filed under this scheme?

Ans: Most commonly pending ROC forms are covered, including:

• AOC-4 (Financial Statements)
• MGT-7 / MGT-7A (Annual Return)
• ADT-1 and other routine filings

The scheme is meant to cover the majority of regular compliance defaults.

Q6: Can companies also close or regularise their status under this scheme?

Ans: Yes, and this is one of the most practical aspects of CCFS-2026.

• Conversion to Dormant Status-  50% fee
• Strike-off (closure) → 25% fee

This is helpful to the  companies that are no longer active and want a clean exit at a lower cost.

Q7: Is there any immunity from penalty or prosecution?

Ans: Yes, but it is conditional.

Immunity is generally available where:

• The company files before receiving any notice, or
• Filing is done within 30 days of such notice

In such cases, penalties for defaults (especially annual filings) can be avoided.

Q8: What happens if companies do not opt for this scheme?

Ans: Once the scheme closes (after 15 July 2026):

• Full additional fees will again become applicable
• No relaxation will be available
• Chances of penalties and legal action increase

So practically, this is a limited-time opportunity.

Q9: How is CCFS-2026 different from CFSS-2020?

Ans.

While CFSS-2020 was more lenient, CCFS-2026 is still quite practical and beneficial.

Q10: What is the key takeaway for professionals and companies?

Ans: CCFS-2026 is not just a relief scheme—it’s a chance to reset compliance.

A sensible approach would be:

• Review all pending filings immediately
• Prioritise high-risk defaults
• Complete filings within the scheme period
• Use this as a fresh start to stay compliant going forward

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**This document is for educational purposes only and does not constitute legal advice.

Author : M/s Ronak Jhuthawat & Co, Practicing Company secretary Call: +91 98874 22212 | Email: compliancerjac@gmail.com