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), was extended to 31 August 2026 (Circular 03/2026) after the June data-centre outage, and was extended a second time to 15 September 2026 by General Circular 04/2026 dated 31 August 2026, with every other term unchanged. 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 15 September 2026; after that, ₹100/day resumes, notices follow, and three consecutive missed annual filings expose directors to disqualification under section 164(2).
Primary sources
The dates and fees on this page are read off the statute and the MCA’s own published forms, not copied from other guides. You can check every one of them:
- General Clauses Act, 1897 — section 9 (commencement and termination of time)
- Companies Act, 2013 — full text (India Code)
- MCA — company forms and downloads
- MCA — official portal
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 notifications or circulars issued since — 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.