MCA Compliance Relief Scheme 2026 (CCFS-2026): Everything You Need to Know Before July 15 Picture this — a dormant private limited company, five years of unfiled returns, and a penalty bill climbing ₹100 every single day with no ceiling. Sound familiar? The Ministry of Corporate Affairs just handed you a lifeline. The MCA Compliance Relief Scheme 2026, officially the Companies Compliance Facilitation Scheme (CCFS-2026), opens April 15, 2026 and slams shut on July 15, 2026. Miss it and face full ROC enforcement. Use it and walk away paying a fraction of what you owe. MCA Compliance Relief Scheme 2026 (CCFS-2026) What Is CCFS-2026? Notified via General Circular No. 01/2026 dated February 24, 2026, this is a one-time MCA amnesty scheme under the Companies Act, 2013 . It lets defaulting companies regularize years of pending ROC filings at dramatically reduced fees — with legal immunity thrown in. Think of it as MCA pressing the reset button, but only for three months. India has seen similar schemes before — CLSS 2010 and CFSS 2020. But CCFS-2026 is more structured, offering three distinct relief tracks tailored to different company situations. The Three Relief Tracks — What You Actually Save Relief Track Normal Fee CCFS-2026 Fee Saving Pending Annual Returns / Financial Statements Full additional fees (₹100/day, uncapped) 10% of additional fees 90% waiver Dormant Status — MSC-1 Standard filing fee 50% of normal fee 50% saving Strike-Off — STK-2 Standard filing fee 25% of filing fees 75% saving
Track 1 — Annual Returns & Financial Statements (90% Waiver) This is where most companies will find relief. Every overdue MGT-7, MGT-7A, AOC-4, AOC-4 CFS, ADT-1, FC-3, FC-4 and legacy Form 20B / 23AC (Companies Act, 1956) qualifies. You pay just 10% of accumulated additional fees.
Real numbers: Five years of missed MGT-7 and AOC-4 filings? That's roughly ₹3.65 lakh in additional fees. Under CCFS-2026? You pay ₹36,500. That's a saving of over ₹3.28 lakh — for one company.
Track 2 — Dormant Status via MSC-1 (50% Fee) Got a company that's technically alive but doing nothing? Startups on pause, holding companies, promoter-owned shells — applying for dormant status under Section 455 locks in minimal ongoing compliance. Under CCFS-2026, the MSC-1 filing costs just half the normal fee. Once dormant, you only need to file Form MSC-3 annually. Clean, simple, affordable.
Track 3 — Voluntary Strike-Off via STK-2 (25% Fee) Want out completely? File STK-2 at just 25% of the normal filing fee. Your company needs to have no pending liabilities, ceased operations, and a board resolution authorising the closure. A voluntary strike-off done right is far better than waiting for the ROC to compulsorily remove your name — which carries criminal liability for directors.
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Who Can Use CCFS-2026? Private Limited Companies One Person Companies (OPCs) MSMEs and Small Companies Inactive or non-operational companies Foreign company branch offices (FC-3, FC-4 filers) Companies with legacy filings under Companies Act, 1956 Who Is Excluded? Excluded Category Why Companies under final ROC strike-off notice Already in enforcement Vanishing companies Under special regulatory scrutiny Companies dissolved via amalgamation Legally ceased to exist Prior MSC-1 / STK-2 applicants (pre-scheme) Relief can't be duplicated Companies under CIRP / Insolvency Separate legal framework applies
Legal Immunity — The Part Most People Miss Filing under CCFS-2026 grants immunity from prosecution under Sections 92 and 137 of the Companies Act 2013 — the sections covering annual return and financial statement defaults. But timing matters critically.
Immunity applies only if you file before an adjudication notice is issued — or within 30 days of receiving one. Wait longer and you lose the protection entirely. This alone is reason to file in April, not July.
How to File — 5 Simple Steps 1. Audit your backlog — Log into the MCA21 portal and identify every overdue form and financial year.
2. Calculate fees — Use MCA's fee calculator to determine your 10% additional fee liability before filing.
3. Gather documents — Financial statements, signed audit reports, board resolutions, DSC, and DIN credentials.
4. Submit on MCA21 V3 — AOC-4 now requires linked filings including CSR-2 and the E-Auditor Report where applicable. File carefully.
5. Save your SRN — Your Service Request Number is your proof of filing. Archive it permanently.
What Happens If You Do Nothing? After July 15, 2026, the MCA has explicitly stated strict ROC action will follow. Here's what that looks like:
Director disqualification under Section 164(2) — three consecutive years of non-filing bars you from any company's board for five years Compounding penalties — ₹100/day keeps running with no cap Compulsory strike-off — no fee reduction, potential criminal liability Banking restrictions — loans and current accounts become difficult to maintain According to the Ministry of Corporate Affairs , millions of registered Indian companies remain non-compliant with basic annual filing requirements. CCFS-2026 is a pragmatic course correction — but only for those who act within the window.
Read More About: Cost Audit & GST: MCA Non-Compliance & SCN Guide
Quick Scenarios: Is This You? The stalled startup — Incorporated in 2020, never launched, four years of zero filings. Under CCFS-2026, pay ~₹29,000 instead of ₹2.9 lakh, then file STK-2 and close cleanly. The dormant family holding company — Five years of missed filings, no real activity. File all pending forms at 10% additional fees, then apply for MSC-1 at half price. Future compliance? Just one form per year. The CA managing 12 non-compliant clients — One structured window to regularize everything, dramatically reducing legal exposure for every client on the roster. 📌 Small Example – CCFS-2026 (2-Year Default) Company Name - ABC Tech Solutions Private Limited (MSME, Private Limited Company) Default Period - FY 2022-23 & FY 2023-24 Pending forms - AOC-4 – 2 years, MGT-7 – 2 years Total pending forms: 4 ❌ Cost WITHOUT CCFS-2026 Late fee as per Ministry of Corporate Affairs rules:
₹100 per day per form No maximum cap Approximate delay considered: 700 days per form (average) Calculation: One form - ₹100 × 700 days = ₹70,000 Two forms per year - ₹70,000 × 2 = ₹1,40,000 Two years - ₹1,40,000 × 2 = ₹2,80,000 👉 Normal late fee payable: ~₹2.8 lakhs
(Penalties on company & directors are extra and not included here)
✅ Cost WITH CCFS-2026 Under CCFS-2026:
Only 10% of additional (late) fees payable Immunity from penalty proceedings if filings are completed within the scheme window Calculation: Normal late fees: ₹2,80,000 CCFS-2026 payable (10%): ₹28,000
Annual Compliance Calendar — Stay Clean After CCFS-2026 Form Purpose Deadline AOC-4 Financial Statements 30 days after AGM MGT-7 / MGT-7A Annual Return 60 days after AGM ADT-1 Auditor Appointment 15 days after AGM DIR-3 KYC Director KYC September 30 each year
Summary The MCA Compliance Relief Scheme 2026 (CCFS-2026) gives Indian companies a rare, structured, time-bound chance to wipe the slate clean. A 90% waiver on annual filing fees. A pathway to dormancy or a clean exit. Legal immunity from prosecution. All of it expires July 15, 2026 — with zero indication of extension.
If your company has pending ROC filings, act now. Not next month. The portal gets crowded, your CA gets busy, and this window won't wait.
People Also Ask Can LLPs use CCFS-2026? No. It applies only to companies under the Companies Act 2013 and its predecessor.
Is there a cap on years of filings I can regularize? No stated cap — file all outstanding years within the window.
Will the scheme be extended? No indication of extension. Plan as though July 15 is absolute.
Do I need a CA or CS? Not mandatory — but for complex multi-year backlogs, professional help is strongly recommended.
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