If your company has missed ROC filings, the CCFS-2026 scheme can be a major relief. Many businesses struggle with penalties due to delayed filings under the Companies Act, 2013.

For companies operating in areas like Ghaziabad, Noida, or Delhi NCR, this scheme is a golden opportunity to regularise compliance at significantly reduced costs.

✅ Latest Update (As per MCA Notification)

The Ministry of Corporate Affairs has introduced Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) via General Circular No. 01/2026 dated 24 February 2026.

• Scheme Window: 15 April 2026 to 15 July 2026
• Relief: Up to 90% waiver on additional late filing fees
• Status: One-time compliance opportunity

📜 Legal Reference

• Section 460 – Companies Act, 2013
• Section 403 – Companies Act, 2013
• General Circular No. 01/2026 dated 24 February 2026
• Issued by: Ministry of Corporate Affairs

🔎 LEGAL POSITION

CCFS-2026 stands for the Companies Compliance Facilitation Scheme, 2026, a one-time compliance-relief window introduced by the Ministry of Corporate Affairs (MCA) under the Companies Act, 2013 to help companies regularise overdue statutory filings with the Registrar of Companies (RoC) at sharply reduced penalty fees.

CCFS-2026 is a time-bound, one-time compliance-regularisation scheme notified via General Circular No. 01/2026 dated 24 February 2026, issued by the Ministry of Corporate Affairs. It allows companies that have failed to file annual returns, financial statements, or other prescribed documents within the legal time limits to file them during the scheme window with up to 90% waiver on additional (delay) fees, i.e., paying only about 10% of the normal additional fees for late filing.

Effective period: 15 April 2026 to 15 July 2026 (a 90-day window).

The scheme is not permanent; it is a single-time opportunity for companies to clear their overdue filings and “clean up” their records with the MCA.

During CCFS-2026, companies can:

Regularise pending annual returns (AOC-4/ADT-1, MGT-7, etc.) and financial-statement filings by paying normal statutory fees, with only 10% of the additional late-filing fees.

Apply for “dormant company” status via e-Form MSC-1 at 50% of the normal fee.

Apply for strike-off / closure of non-operational companies via e-Form STK-2 at 25% of the normal fee (i.e., 75% waiver).

The scheme is intended to reduce the financial burden on genuinely non-malicious defaulters while cleaning up India’s corporate registry.

CCFS-2026 is applicable to:

All companies that have defaulted in filing prescribed documents with the RoC (mainly annual returns and financial statements for earlier financial years).

Generally excluded are:

Companies that have already received a final strike-off notice from the RoC.

Companies that have already applied for strike-off or dormant status before the scheme commenced.

Companies that are dissolved via amalgamation or classified as “vanishing companies” (as noted in explanatory summaries).

Exact eligibility conditions and conditions under which immunity from prosecution / penalty applies are spelled out in the underlying General Circular and MCA-issued FAQs.

The scheme is framed under the powers conferred by Section 460 read with Section 403 of the Companies Act, 2013, which authorises the Central Government to issue general circulars and directions on fees and procedures for filings with the Registrar.

The operative instrument is MCA General Circular No. 01/2026 dated 24 February 2026, titled “Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)”.

Scheme name: Companies Compliance Facilitation Scheme, 2026 (CCFS-2026).

Authority: Ministry of Corporate Affairs, Government of India.

Legal basis: Section 460 read with Section 403, Companies Act, 2013.

Notification: General Circular No. 01/2026 dated 24 February 2026.

Scheme window: 15 April 2026 – 15 July 2026.

Main relief:

Up to 90% waiver on additional late-filing fees for regularising overdue annual filings.

50% discount on fees for obtaining dormant-company status (MSC-1).

75% discount on fees for applying for strike-off (STK-2).

💡 Practical Explanation (Simple Understanding)

In simple terms, CCFS-2026 is like a “penalty relief scheme” for companies that failed to comply with ROC filing requirements.

Example

If your company delayed filing AOC-4 for 2 years:

👉 This is a huge cost-saving opportunity, especially for small companies and startups.

Who Should Use This Scheme?

• Companies with pending ROC filings
• Startups that missed compliance deadlines
• Businesses planning closure
• Companies wanting “clean compliance status”

If you’re searching for a company registration consultant near me or income tax consultant near me in Ghaziabad (201010) or Noida, this is the right time to act.

🧾 Step-by-Step Compliance Process

Step 1: Identify Pending Filings

Check MCA portal for:

• AOC-4 (Financial Statements)
• MGT-7 (Annual Return)
• ADT-1 (Auditor Appointment)

Step 2: Prepare Documents

• Financial statements
• Board resolutions
• Auditor details

Step 3: File Forms During Scheme Period

Submit forms between 15 April to 15 July 2026

Step 4: Pay Reduced Fees

• Pay normal filing fee
• Pay only 10% of additional fee

Step 5: Optional Actions

• Apply for Dormant Status (MSC-1)
• Apply for Strike Off (STK-2)

📍 Local Relevance (Ghaziabad & NCR Businesses)

If your company is based in:

• Ghaziabad (201010)
• Indirapuram (201014)
• Vaishali (201019)
• Vasundhra (201012)
• Noida / Delhi NCR

This scheme is extremely useful for clearing compliance backlog and avoiding heavy penalties.

Many business owners searching for:

• GST consultant near me
• Company registration services near me
• Income tax services near me

can benefit from this scheme alongside regular compliance support.

❓ Frequently Asked Questions (FAQs)

1. What is CCFS-2026?

It is a one-time MCA scheme allowing companies to file pending documents with up to 90% penalty waiver.

2. Who is eligible for the scheme?

All companies with pending ROC filings, except those already under strike-off or dissolution conditions.

3. What is the last date to apply?

15 July 2026.

4. Can I close my company under this scheme?

Yes, using STK-2 with 75% fee waiver.

5. Is this scheme available every year?

No, it is a one-time opportunity.

6. Does it provide immunity from prosecution?

Conditions for immunity are specified in the MCA circular and FAQs.

7. Can dormant companies benefit?

Yes, dormant status can be obtained at 50% reduced fees.

🏁 Conclusion

CCFS-2026 is a rare opportunity for companies to regularise compliance at minimal cost. Missing this window can result in heavy penalties and legal complications.

If your company has pending ROC filings, this is the best time to act and ensure full compliance under the Companies Act, 2013.

For expert guidance on this topic, contact your tax professional today.

⚠️ Disclaimer

This content is for educational and knowledge purposes only. For verification and applicability to your case, please consult your tax professional.