The Central Government of India has launched various initiatives such as the Companies Compliance Facilitation Scheme, 2026 (CCFS Scheme), to promote ease of doing business. As a result of which, the amount of active companies has significantly reached to approximately 20 lakhs.
The Hon’ble state of Maharashtra leads the list of having the most active companies registered with Ministry of Corporate Affairs, followed by Delhi and West Bengal.
What Is the Companies Compliance Facilitation Scheme, 2026?
The Companies Act, 2013 mandates all companies to file their respective annual returns and financial statements in a timely manner. Fees for filing the financial statements, returns, and other documents are governed under Section 403 of the Companies Act, 2013 read in conjunction with Companies (Registration Offices and Fees) Rules, 2014. Earlier, in 2018, the Central Government levied an additional fees of Rs 100 per day on companies for causing delay in filing their respective annual returns and other required documents.
Further, the Ministry received several representations from companies to waive off the latter. Hence, In order to give one time opportunity to all companies to file their documents in the MCA-21 registry or file for dormancy/closure, the Central Government introduced the Companies Compliance Facilitation Scheme, 2026 (“CCFS Scheme”). The CCFS Scheme 2026 was implemented on 15.04.2026 and has been extended upto 31st August 2026 via General Circular 03/2026.
Objectives of the CCFS Scheme
The CCFS Scheme carries following objectives:
- To get the latest information by the Companies.
- To facilitate in-active or defunct entities to opt for dormancy/closure by paying low fees.
- To improve filing compliance.
Under the CCFS Scheme, the companies can file for their returns at a much lower cost, i.e., 10% of the additional fees so charged on them, or the companies can file MSC-1 and pay half of normal fees payable under the rules, in order to be declared dormant company, as prescribed under section 455 of the Act or the last, file STK-2, pay 25% of the filing fees and get their respective names struck off.
Filing Options and Reduced Fees
The CCFS Scheme is applicable on all companies except for the following:
- Companies against which action of final notice for striking off has been initiated by the Registrar.
- Companies which have been filed application for striking off their names.
- Companies which have been filed for obtaining Dormant Status under Section 455 of the Companies Act, 2013
- Companies so dissolved
- Vanishing companies
Forms Covered under the CCFS Scheme
Mentioning the aforesaid, the CCFS Scheme is applicable on the following forms:
- MGT–7
- MGT–7A
- AOC-4
- AOC-4 CFS
- AOC-4 NBFC (Ind AS)
- AOC-4 CFS NBFC (Ind AS)
- AOC4 (XBRL)
- ADT-1
- FC-3
- FC-4
- Form 20B
- Form 21A
- Form 23AC
- Form 23ACA
- Form 23AC-XBRL
- Form 23ACA-XBRL
- Form 66 and
- Form 23B
Immunity from Penalties
Further, The CCFS Scheme provides for immunity from penalties if the filing of e-forms is made timely i.e, either before the issuance of the notice by the adjudicating officer or within thirty days of receiving such notice.
However, if the filing is made after the said time, then liability to pay those penalties will remain unchanged. In simple words, filing under the CCFS Scheme after an adjudication order is passed or lapse of thirty days once the adjudication order is issued, then it does not reduces or cancel the penalties already levied. It is expressly cleared herein that this immunity is against the penalties so levied on the companies and not the statutory filing fees payable by the companies under section 403 of the Companies Act 2013.
Conclusion
In respect to e-forms ADT – 1, FC-3, FC-4, Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23AC-XBRL, Form 23ACA-XBRL, Form 66 and Form 23B. The immunity would be granted against any prospective penal action, if the said forms are filed under the Scheme and no prosecution has been filed or adjudication proceedings have been initiated by issuance of a show cause notice before the filing under the CCFS Scheme.
Author: Navya Saxena, Associate
FAQs
What is the Companies Compliance Facilitation Scheme, 2026?
The CCFS Scheme is a one-time compliance window introduced by the Ministry of Corporate Affairs that enables eligible companies to file pending statutory documents, apply for dormant status or seek voluntary strike-off at substantially reduced fees.
What financial benefits does the Scheme offer?
Companies can file overdue returns by paying only 10% of the applicable additional fees, apply for dormant status by paying 50% of the prescribed filing fee, or seek voluntary strike-off through Form STK-2 by paying only 25% of the applicable filing fee.
Which companies are not eligible?
The Scheme excludes companies already facing final strike-off action, companies that have applied for strike-off or dormant status, dissolved companies and vanishing companies.
Which ROC forms are covered?
The Scheme covers major statutory forms including MGT-7, MGT-7A, AOC-4 and its variants, ADT-1, FC-3, FC-4, Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 66, Form 23B and the relevant XBRL forms.
Does the Scheme waive penalties?
Yes—but only where the prescribed conditions are satisfied. Immunity is available if filings are completed before the adjudicating authority issues a notice or within thirty days of receiving such notice. Existing penalties imposed after that stage continue to remain payable.
What is the last date to avail the Scheme?
The Scheme is presently available until 31 August 2026, making it important for companies to evaluate their compliance position well before the deadline.
