Companies Compliance Facilitation Scheme 2026 (CCFS-2026): Complete Guide to MCA Amnesty Scheme

CCFS-2026 MCA Amnesty Scheme | 90% ROC Penalty Reduction | Complete Compliance Guide

Companies Compliance Facilitation Scheme 2026 (CCFS-2026): Complete Guide to MCA Amnesty Scheme

The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) through General Circular 01/2026. This is a major MCA Amnesty Scheme 2026 offering a one-time opportunity for defaulting companies to regularize long-pending ROC filings at significantly reduced additional fees.

Under CCFS-2026, companies can file pending forms such as MGT-7, MGT-7A, AOC-4, ADT-1, FC-3, FC-4 and specified 1956 Act forms at just 10% of normal additional fees.


📅 Scheme Period

  • 15 April 2026 to 15 July 2026

Post 15 July 2026, Registrars of Companies (RoCs) are expected to initiate strict enforcement actions including adjudication and prosecution.

🎯 Objective of CCFS-2026

  • Facilitate compliance by defaulting companies
  • Reduce litigation and prosecution burden
  • Improve corporate governance ecosystem
  • Encourage voluntary rectification before enforcement

✅ Eligible Forms Under CCFS-2026

Annual & Financial Statements

  • Form MGT-7
  • Form MGT-7A
  • Form AOC-4 (All variants including XBRL & CFS)

Auditor Filing

  • Form ADT-1

Foreign Company Forms

  • Form FC-3
  • Form FC-4

Companies Act, 1956 Forms

  • Specified pending forms under the 1956 Act

These forms can now be filed under the ROC penalty reduction scheme 2026 at only 10% of additional fees.

💰 Fee Structure Under MCA Amnesty Scheme 2026

Particulars Fee Payable Under CCFS-2026
Eligible Forms Filing 10% of Normal Additional Fee
Dormant Status Application (Section 455) 50% of Normal Fee
Strike-Off (Form STK-2) 25% of Applicable Fee

🛡 Immunity from Prosecution

One of the biggest advantages of the CCFS-2026 scheme is immunity from prosecution for delayed filings, subject to prescribed conditions.

  • Applicable for delay in filing eligible forms
  • Not available if adjudication under Section 92 or Section 137 is already completed
  • Not available in cases where final action has already been initiated

Non-compliance under Section 92 and 137 may lead to adjudication, prosecution, and director disqualification risks. Therefore, this amnesty scheme is strategically important.

❌ Ineligible Companies

  • Companies under final strike-off notice
  • Companies that have already applied for voluntary strike-off
  • Dissolved or amalgamated entities
  • Dormant companies
  • Vanishing companies

📌 Strategic Compliance Approach

If Company is Active

Clear all pending MGT-7 and AOC-4 filings under 10% additional fee window.

If Company is Temporarily Inactive

Complete compliance and apply for Dormant Status under Section 455.

If Company is Permanently Closed

Consider filing Form STK-2 at 25% fee for cost-effective closure.

🚨 What Happens After 15 July 2026?

  • Normal additional fees will apply
  • Adjudication proceedings may begin
  • Prosecution may be initiated
  • Strike-off action under Section 248 may be accelerated

Frequently Asked Questions (FAQs) on CCFS-2026

1. What is CCFS-2026?

CCFS-2026 is a one-time MCA amnesty scheme allowing companies to file pending ROC forms at reduced additional fees.

2. What is the last date to avail CCFS-2026?

The scheme is available from 15 April 2026 to 15 July 2026.

3. Can companies get immunity from prosecution?

Yes, immunity is available for delayed filings subject to conditions and non-adjudicated cases.

4. Is strike-off covered under the scheme?

Yes, Form STK-2 can be filed at 25% of the applicable fee.

Conclusion

The Companies Compliance Facilitation Scheme 2026 (CCFS-2026) is a rare opportunity for defaulting companies to clean up historical non-compliance at significantly reduced cost.

With 90% reduction in additional fees and structured immunity provisions, companies should act immediately before strict enforcement begins after July 2026.

For professional assistance in evaluating eligibility, clearing ROC backlogs, or planning dormant or strike-off strategy, feel free to connect.

CA Manthan Gandhi
Chartered Accountant | Corporate Compliance & Litigation Advisory
Founder – Your CA Guide

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