Companies Compliance Facilitation Scheme 2026: Your Last Chance to Clear Pending Filings
Companies Compliance
Facilitation Scheme 2026:
Your Last Chance to
Clear Pending Filings
The Ministry of Corporate Affairs has opened a rare, time-limited amnesty window for defaulting companies. Get 90% off late fees, clear years of pending ROC filings, and shield your directors from prosecution — all before 15 July 2026.
India's Most Significant Corporate Amnesty Scheme in Years
Every year, thousands of Indian companies — ranging from startups and MSMEs to One Person Companies (OPCs) and producer companies — inadvertently fall behind on their statutory filings with the Registrar of Companies (ROC). The consequences under current law are severe: an additional fee of ₹100 per day with no upper cap for delayed Annual Returns (MGT-7) and Financial Statements (AOC-4), plus a fixed penalty of ₹50,000, means that even a year or two of non-compliance can result in liabilities running into lakhs of rupees.
Responding to widespread representations from business owners, entrepreneurs, and industry bodies, the Ministry of Corporate Affairs (MCA) issued General Circular No. 01/2026 dated 24 February 2026, introducing the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) — a one-time, time-limited amnesty scheme that dramatically reduces the financial burden of regularising pending compliance.
For Corpzo.com's clients and the broader business community, this scheme is a rare, potentially once-in-a-decade opportunity to wipe the compliance slate clean at a fraction of the normal cost. However, the window is narrow and ROC enforcement is expected to be swift and unforgiving once it closes.
Three Pathways Under the Scheme
CCFS-2026 provides eligible companies with three distinct compliance pathways, each designed for a different situation. Understanding which option applies to your company is the first step toward making the most of this limited window.
Clear Pending Annual Filings at 10% of Late Fee
Companies with overdue Annual Returns (MGT-7 / MGT-7A) and Financial Statements (AOC-4 and variants) can file all pending forms by paying the normal filing fee plus only 10% of the total additional fees that would otherwise apply — effectively a 90% waiver on accumulated late penalties. This applies regardless of how many years of filings are outstanding.
Convert to Dormant Company at 50% of Normal Fee
Inactive companies that wish to preserve their legal existence without carrying full compliance obligations can apply for Dormant Company status under Section 455 of the Companies Act, 2013 by filing Form MSC-1 — paying only 50% of the standard filing fee. A dormant company has minimal annual compliance requirements while remaining validly incorporated.
Voluntary Strike-Off at 25% of Filing Fee
Companies that are defunct and wish to permanently close can apply for voluntary strike-off from the ROC register by filing Form STK-2 at just 25% of the normal applicable filing fee. This is the most cost-effective path for companies that have ceased operations and have no intention of resuming business activity.
Which Filing Forms Are Covered Under CCFS-2026?
The scheme covers specific annual compliance forms under both the Companies Act, 2013 and the older Companies Act, 1956 (for legacy filings that remain outstanding). Here is a complete reference table:
| Form | Purpose | Act | Immunity Available |
|---|---|---|---|
| MGT-7 | Annual Return (for all companies except OPCs and small companies) | 2013 | ✔ Yes |
| MGT-7A | Annual Return (for OPCs and Small Companies) | 2013 | ✔ Yes |
| AOC-4 | Financial Statements (General) | 2013 | ✔ Yes |
| AOC-4 CFS | Consolidated Financial Statements | 2013 | ✔ Yes |
| AOC-4 NBFC (Ind AS) | Financial Statements for NBFCs under Ind AS | 2013 | ✔ Yes |
| AOC-4 CFS NBFC (Ind AS) | Consolidated Financial Statements for NBFCs under Ind AS | 2013 | ✔ Yes |
| AOC-4 (XBRL) | Financial Statements in XBRL format | 2013 | ✔ Yes |
| ADT-1 | Appointment of Auditor | 2013 | ⬤ Conditional |
| FC-3 | Annual Accounts of Foreign Company | 2013 | ⬤ Conditional |
| FC-4 | Annual Return of Foreign Company | 2013 | ⬤ Conditional |
| Form 20B | Annual Return (Companies having share capital) | 1956 | ⬤ Conditional |
| Form 21A | Annual Return (Companies without share capital) | 1956 | ⬤ Conditional |
| Form 23AC / 23ACA | Balance Sheet and Profit & Loss Account | 1956 | ⬤ Conditional |
| Form 23AC-XBRL / 23ACA-XBRL | Balance Sheet and P&L in XBRL format | 1956 | ⬤ Conditional |
| Form 66 | Compliance Certificate from Company Secretary | 1956 | ⬤ Conditional |
| Form 23B | Statutory Auditor Appointment Intimation | 1956 | ⬤ Conditional |
Note: For MGT-7, MGT-7A, AOC-4 and variants — immunity is available under Sections 92 & 137. For ADT-1, FC-3, FC-4 and legacy forms — immunity is conditional on no prior prosecution or adjudication proceedings having been initiated. Consult Corpzo at reach@corpzo.com for a filing-specific eligibility review.
What Legal Protection Does CCFS-2026 Grant?
One of the most powerful features of CCFS-2026 is the immunity from penalty proceedings it offers for qualifying filings. Understanding the precise scope of this protection is critical for directors and company officers evaluating their exposure.
✅ Full Immunity — Sections 92 & 137
For Annual Returns (MGT-7 / MGT-7A) and Financial Statements (AOC-4 and variants), no penalty will be levied under Sections 92 and 137 of the Companies Act, 2013 provided the filing is completed under the scheme either before any notice is issued by the adjudicating officer, or within 30 days of such a notice being issued.
✅ Conditional Immunity — Other Forms
For ADT-1, FC-3, FC-4, and legacy 1956-Act forms, immunity against prospective penal action is available — provided that no prosecution or adjudication proceedings had been initiated against the company prior to its filing under the scheme. Companies where proceedings are already underway are not protected for these forms.
❌ No Immunity for Past Orders
Where an adjudication order imposing penalties has already been passed by the adjudicating officer before the company files under CCFS-2026, the liability to pay those penalties remains fully intact. Filing under the scheme does not extinguish penalties already adjudicated — it only protects against future proceedings.
❌ No Immunity for Excluded Companies
Companies that fall outside the scheme's eligibility — including those already served with final strike-off notices, vanishing companies, or those already dissolved — receive no protection under CCFS-2026, irrespective of any filing attempts during the scheme period.
Who Is Excluded from CCFS-2026?
Not every company can benefit from this scheme. The MCA has specifically excluded certain categories of companies from participating in CCFS-2026, regardless of their pending filing status:
-
Companies already served with final strike-off notice — Companies against which the Registrar of Companies has already issued a final notice for compulsory strike-off under Section 248 of the Companies Act, 2013 are not eligible to participate in the scheme.
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Companies that have already applied for voluntary strike-off — If an application for voluntary strike-off under Section 248(2) was filed before the scheme commenced (i.e., before 15 April 2026), the company is ineligible.
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Companies granted dormant status before the scheme — Companies that had already obtained dormant status under Section 455 prior to the inception of CCFS-2026 (before 15 April 2026) cannot avail the scheme's benefits.
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Companies dissolved pursuant to amalgamation or merger — Companies that have been legally dissolved as a result of a court-approved or NCLT-approved scheme of arrangement, merger, or amalgamation are outside the scope of this scheme.
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Vanishing companies — Companies classified as "vanishing companies" by the MCA or SEBI — entities that regulators are unable to locate or trace at their registered addresses — are explicitly excluded and cannot participate in the scheme.
CCFS-2026 Key Milestones & What Happens After
Don't Let the Deadline Catch You Off Guard
Corpzo's compliance team is processing CCFS-2026 filings right now. We handle document compilation, MCA-21 portal submission, fee calculation, and auditor coordination — so you meet the 15 July 2026 deadline without stress.
Consequences of Not Availing CCFS-2026
The MCA has made unmistakably clear that CCFS-2026 is a final opportunity — not a prelude to further leniency. Companies that fail to act within the scheme window face a substantially harsher compliance environment from 16 July 2026 onwards:
The 90% concession disappears entirely on 16 July 2026. Companies remaining in default revert to paying ₹100 per day in additional fees for every outstanding Annual Return and Financial Statement, with the clock running backward from the original due date. Years of accumulated delay means this figure can reach multiple lakhs per year of default.
Registrars of Companies are specifically directed by MCA to initiate prosecution and adjudication proceedings against companies remaining in default post-scheme. Directors and officers of defaulting companies can be personally held liable for penalties under Sections 92 and 137 of the Companies Act, 2013.
Persistent non-compliance with annual filing requirements is a primary trigger for compulsory strike-off under Section 248 of the Companies Act. Once a company is compulsorily struck off, restoring it to the register requires an NCLT application — a time-consuming and expensive legal process with an uncertain outcome.
Directors of companies that fail to file Financial Statements or Annual Returns for three consecutive financial years are automatically disqualified under Section 164(2) of the Companies Act — barring them from serving as a director of any company in India for five years. This has already affected thousands of directors in previous enforcement drives.
How Corpzo Helps You Make the Most of CCFS-2026
CCFS-2026 sounds straightforward — but in practice, getting every delayed filing accurate and complete within the 90-day window requires significant expertise. Here is how Corpzo.com, India's trusted compliance solution advisor, makes it effortless:
🔍 Pending Filing Audit
Corpzo conducts a comprehensive audit of your company's MCA filing history to identify every overdue form — across multiple financial years — and calculate the exact fees payable under the scheme.
📐 Option Selection Guidance
Whether to regularise, go dormant, or strike off has legal, tax, and commercial implications. Corpzo advises you on the right path based on your company's specific situation and future plans.
📄 Document Preparation
Corpzo coordinates with your auditors for UDIN generation, financial statement preparation, and signing — managing the full documentation pipeline for AOC-4 and MGT-7 filings.
🖥 MCA-21 Portal Filing
Corpzo handles all MCA-21 portal submissions — from digital signature coordination to form filing and payment — ensuring zero errors and on-time submission well before the July deadline.
🛡 Immunity Monitoring
Corpzo tracks the status of any pending adjudication or prosecution notices for your company and files within the immunity window — ensuring maximum legal protection for your directors.
📊 Post-Filing Compliance
Once CCFS-2026 filings are completed, Corpzo sets up a forward-looking annual compliance calendar — so your company never accumulates filing backlogs again.
CCFS-2026: Questions Answered
Clear Your Company's Compliance Backlog Today
Corpzo's compliance experts are processing CCFS-2026 filings across India right now. Don't risk ROC enforcement, director disqualification, or compulsory strike-off. Act while the window is open.
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