If your company has fallen behind on its ROC filings, the accumulated late fees can feel impossible to clear. CCFS-2026 changes that — but only for a short while. Here’s exactly what the scheme offers, who can use it, and how to act before the window shuts.

01What is CCFS-2026?

The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) is a temporary relief window introduced by the Ministry of Corporate Affairs (MCA). It gives companies that have stopped filing their statutory documents a chance to regularise everything at a sharply reduced cost — and to restore an “active compliant” status on the registry.

The logic behind it is practical. Thousands of companies fall behind on routine filings such as annual returns and financial statements. Year after year, the additional fees pile up until the cost of catching up runs into lakhs. CCFS-2026 lets those companies fix the backlog at a fraction of the usual penalty — provided they act within the scheme period.

Unlike the earlier CFSS 2020, there is no separate immunity application form to file. The MCA V3 portal applies the reduced fee automatically when you submit the relevant e-forms during the window.

02Why the MCA introduced it

Since 1 July 2018, late filings have attracted an additional fee of ₹100 per day, per form, with no upper limit. For a company that missed filings across several years, that single line item alone can grow into a few lakh rupees — before any penalty or prosecution risk is even considered.

The result was a large number of companies sitting in default, unable or unwilling to pay the accumulated fees, and a registry that no longer reflected reality. CCFS-2026 is the MCA’s reset: clear the backlog cheaply now, so the records become accurate and companies either return to compliance or exit the register cleanly.

03The scheme window at a glance

1. 1
   24 February 2026

   MCA notifies the scheme through General Circular No. 01/2026.

2. 2
   15 April 2026

   The filing window opens. Reduced fees apply on the MCA portal.

3. 3
   15 July 2026 — last date

   The window closes. All eligible filings must be completed by this date to claim the benefit.

04What relief you actually get

The scheme works on three levers, depending on what your company needs to do — catch up, pause, or close.

Normal additional fee on overdue filings≈ ₹3,00,000+

Additional fee under CCFS-2026 (10%)≈ ₹30,000

05Which filings are covered

CCFS-2026 covers a range of overdue e-forms relating to annual filings, financial statements and auditor appointment — and it can regularise defaults spread across multiple years, under both the Companies Act, 2013 and the 1956 framework. Commonly covered forms include:

The precise list is governed by the MCA notification, so the safest first step is to pull your company’s full filing history from the MCA portal. It is very common to discover older missed forms while preparing the annual return — clearing the entire backlog in one go is usually the sensible approach.

06Who can — and can’t — use it

Exclusions are defined in Circular No. 01/2026. If you are unsure where your company stands, a quick compliance review will confirm eligibility before you begin.

07Immunity from penalties: the fine print

CCFS-2026 reduces the financial burden — it does not erase the obligation to comply. Immunity is conditional:

• Annual return & financial statements (Sections 92 & 137): no penalty if the filings are made before an adjudication notice is issued, or within 30 days of such a notice. Beyond 30 days, or once an adjudication order has been passed, the liability stands.
• Other e-forms (ADT-1, FC-3, Form 23AC, etc.): immunity from future penalties applies only if no prosecution or adjudication has been initiated before you file under the scheme.

In short: the earlier you file, the cleaner the immunity. Waiting until a notice arrives narrows your protection.

08How to file under CCFS-2026

The process broadly follows the normal MCA filing route — the difference is the fee relief. A typical sequence looks like this:

1. Map every pending filing Pull the company’s complete filing history from the MCA portal and list all overdue forms across every year.
2. Confirm eligibility Check the company is not in an excluded category under Circular No. 01/2026.
3. Prepare the documents Finalise financial statements, audit reports, board approvals and any supporting papers each form requires.
4. File on the MCA V3 portal Submit the e-forms within the window; the reduced fee is applied automatically.
5. Decide the company’s path Continue operations, opt for dormant status (MSC-1), or apply for strike-off (STK-2) at the concessional fee.

09Why acting early matters

Companies tend to leave filings to the final weeks of any scheme — and that is exactly where things go wrong. Forms get rejected, corrections take time, and by the time everything is ready the window has closed. With the last date set at 15 July 2026, there is only a short runway left.

Beyond the fee saving, regularising now helps you avoid director disqualification, reduce litigation exposure, keep the company’s legal status intact, and present clean records to banks, investors and partners.

10Frequently asked questions