The Companies Compliance Facilitation Scheme 2026 (CCFS-2026) is MCA’s amnesty window for companies with pending annual filings: file now and pay the normal fee plus only 10% of the additional fees that have accrued — a 90% waiver — with immunity from prosecution for the filing default. A ₹50,000 late-fee pile becomes ₹5,000.
The window opened on 15 April 2026 (Circular 01/2026) and was extended to 31 August 2026 (Circular 03/2026) after the June data-centre outage. That deadline is now close: after it, the full ₹100-per-day meter resumes and Registrars move to show-cause notices, adjudication and strike-off action. If your company carries a backlog, CapEasy can assess and file it inside the window.
Which forms CCFS-2026 covers
- Companies Act, 2013: MGT-7 and MGT-7A; AOC-4 in all variants (plain, CFS, XBRL, NBFC Ind-AS); ADT-1; FC-3 and FC-4 (foreign companies).
- Companies Act, 1956 equivalents: Forms 20B, 21A, 23AC/23ACA (including XBRL), Form 66 and Form 23B.
- Not covered: DIR-3 KYC (its own ₹5,000 regime), DPT-3, MSME-1 and other non-annual filings.
What the relief actually is
- Fees: normal filing fee plus 10% of the additional fees otherwise payable. During the scheme window the V3 portal applies the concessional fee for eligible forms.
- Immunity: for section 92/137 defaults, no penalty where the form is filed under the scheme before an adjudication notice — or within 30 days of one. An adjudication order already passed is not undone.
- No separate immunity application — filing the form in the window is itself the relief (unlike CFSS-2020’s extra e-form).
Companion options in the same window
- Dormant status: MSC-1 at 50% of the normal fee for companies that want to hibernate legally.
- Voluntary strike-off: STK-2 at 25% of the applicable fee for companies ready to close cleanly.
Who cannot use it
- Companies where the final section 248 strike-off notice is already issued, or that have themselves applied for strike-off.
- Companies that already applied for dormant status, amalgamated (dissolved) companies, and vanishing companies.
How to use the window well
- List every pending FY per form — the scheme rewards clearing the whole backlog, oldest first.
- Where an auditor appointment is itself pending, file ADT-1 before the AOC-4 chain.
- File before 31 August 2026; after that, ₹100/day resumes, notices follow, and three consecutive missed annual filings expose directors to disqualification under section 164(2).
Verified against the Companies Act, 2013 / LLP Act, 2008, MCA rules and circulars as of 31 July 2026. Your exact position depends on your entity and any circulars MCA issues — we confirm it for you, and always recommend checking the official MCA portal. CapEasy is a private consultancy and is not affiliated with any government authority. This page is a guide, not legal advice.