July 07, 2026
MINISTRY OF CORPORATE AFFAIRS
15 April 2026 – 15 July 2026 | A Golden Opportunity to Regularize Your Company
CCFS-2026 stands for Companies Compliance Facilitation Scheme, 2026 - a one-time compliance window launched by the Ministry of Corporate Affairs (MCA) through General Circular No. 01/2026 to help companies regularize pending statutory filings (like annual returns and financial statements) with significantly lower financial burden.
A three-month window for eligible companies to take action.
During the scheme period, companies will only need to pay:
The charts below illustrate the proportion of fees waived versus payable for each filing category:
A 90% waiver on late fees for all pending annual documents. 50% reduction on Dormancy Application and 75% reduction on Strike-Off — with no additional fees.
Successful filing under this scheme grants immunity from prosecution and prevents the levy of penalties by Adjudicating Officers.
Companies marked "Dormant" or "Active – Non-Compliant" by the ROC will have their status restored to "Active" upon successful filing — without the burden of heavy litigation.
The Ministry of Corporate Affairs has clearly indicated that the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) is being introduced strictly as a one-time compliance relief measure to enable defaulting companies to regularize their statutory filings and restore their compliance status. Companies that have pending filings are therefore strongly encouraged to utilize this limited window to rectify any outstanding non-compliances. We recommend reviewing your compliance status immediately to take advantage of this amnesty window.
It is important to note that the scheme will remain open only until 15 July 2026, and the MCA has explicitly clarified that no extension is currently contemplated. Once the scheme period concludes, companies that continue to remain in default of their statutory filing obligations will be subject to: • Levy of full statutory penalties and additional fees as prescribed under the Companies Act, 2013. • Initiation of adjudication proceedings by the Adjudicating Officers. • Where applicable, prosecution for non-compliance with filing requirements.
Companies are strongly advised to undertake an immediate review of their statutory filing status and take prompt steps to complete all pending filings within the stipulated timeframe. Availing the benefits offered under the CCFS-2026 scheme within the prescribed period will not only result in
1. The applicable filing fees for Form ADT-1 are determined based on the company’s nominal share capital and the period of delay.
In the given case, the company has an authorised share capital of ₹1,00,000. As per the prescribed fee structure, the normal filing fee for this capital range is ₹300.
The due date for filing Form ADT-1 is 15 days from the date of the Annual General Meeting (AGM). Considering the AGM deadline as 30th September 2025, the due date for filing ADT-1 falls on 15th October 2025. However, the company has filed the form in May 2026, resulting in a delay exceeding 180 days.
As per the additional fee rules, a delay of more than 180 days attracts an additional fee of 12 times the normal filing fee. Accordingly, the additional fee amounts to ₹3,600 (₹300 × 12).
Under the CFSS/CCFS window, only 10% of the additional fee is payable. Therefore, the reduced additional fee comes to ₹360 (10% of ₹3,600).
2. The applicable filing fees for Form AOC-4 are determined based on the company’s nominal share capital and the period of delay in filing.
In the present case, the company has an authorised share capital of ₹1,00,000. As per the prescribed fee structure, the normal filing fee applicable for this range of authorised share capital is ₹300.
Form AOC-4 is required to be filed within 30 days from the date of the Annual General Meeting (AGM). Considering 30 September 2025 as the AGM date, the due date for filing Form AOC-4 was 30 October 2025. However, the company filed the form on 30 April 2026, resulting in a delay of 182 days.
As per the applicable additional fee provisions, a delay beyond the prescribed period attracts an additional fee of ₹100 per day. Accordingly, the additional fee payable amounts to ₹18,200 (₹100 × 182 days).
Under the CFSS/CCFS scheme, only 10% of the additional fee is payable. Therefore, the reduced additional fee amounts to ₹1,820, being 10% of ₹18,200.
Accordingly, the total filing fee payable is ₹2,120, calculated as follows:
Author:Archana JH
Prepared On:07/07/2026
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