Companies Compliance Facilitation Scheme 2026 (CCFS-2026): Complete Guide to File Pending Returns & Save Penalties

Government's Relief Scheme for Non-Compliant Companies—File Pending ROC Returns Without Heavy Penalties

If your company has pending annual returns, financial statements, or other MCA filings, here's your golden opportunity to get compliant without paying massive penalties. The Ministry of Corporate Affairs (MCA) has launched the Companies Compliance Facilitation Scheme 2026 (CCFS-2026), a one-time clearing scheme that allows companies to file all pending documents with significantly reduced fees.

This scheme is a lifeline for thousands of companies struggling with compliance backlogs, director disqualifications, and mounting penalties. Let's understand everything about CCFS-2026 – who can benefit, which forms are covered, how to file, and how much money you can actually save.

What is CCFS-2026?

The Companies Compliance Facilitation Scheme 2026 is a limited-period clearing scheme announced by the MCA to help companies regularize their pending statutory filings with the Registrar of Companies (ROC).

Under this scheme, companies can file overdue forms and documents by paying nominal additional fees instead of heavy penalties that would otherwise apply. The scheme essentially gives non-compliant companies a fresh start and exemption from prosecution for delays.

Previous Similar Schemes: The government has launched such schemes periodically—the Companies Fresh Start Scheme (CFSS) 2020 and the LLP Settlement Scheme 2020. CCFS-2026 follows a similar approach but with updated provisions and extended coverage.

Who Can Apply for CCFS-2026?

The scheme is open to:

✓ Private Limited Companies with pending annual filings
✓ One Person Companies (OPC) with delayed returns
✓ Public Limited Companies (unlisted) with compliance backlogs
✓ Small Companies as per the Companies Act, 2013
✓ Companies struck off or under liquidation (in certain cases)
✓ Dormant Companies with pending filings

Who CANNOT Apply:

✘ Listed companies (governed by SEBI)
✘ Companies under investigation by SFIO or serious fraud cases
✘ Companies with willful defaulter status in certain categories

Even if your company has been struck off the register due to non-filing, you may still be able to revive it and file pending documents under CCFS-2026 by first applying for restoration.

Scheme Validity Period: Don't Miss the Deadline

CCFS-2026 Window Period: The scheme is typically open for 3 months, from 15 April 2026 to 15 July 2026, starting from the notification date. The MCA will announce the exact opening and closing dates through official notification.

Important Dates to Remember:

• Scheme Start Date: The MCA notification states that the scheme started on April 15, indicating it is currently active.
• Last Date to File: 15th July will be the last date for this scheme.
• No Extension: Once the deadline passes, the scheme closes permanently

Pro Tip: Don't wait until the last week. MCA portals experience heavy traffic near deadlines, causing technical glitches. File your pending returns at least 15 days before the closing date to avoid last-minute hassles.

Which Forms Are Covered Under CCFS-2026?

The scheme covers most statutory forms that companies are required to file with the ROC. Here's a comprehensive list:

Annual Filing Forms:

• AOC-4 / AOC-4 XBRL: Annual financial statements
• AOC-4 CFS: Consolidated financial statements
• MGT-7 / MGT-7A: Annual return filing
• ADT-1: Appointment of auditors

Event-Based Forms:

• DIR-12: Changes in directors/KMP
• SH-7: Alteration of share capital
• PAS-3: Return of allotment of shares
• MGT-14: Filing of board resolutions
• INC-20A: Commencement of business declaration
• INC-22: Registered office address change
• DIR-3 KYC: Director identification number verification

Other Important Forms:

• Form MSC-1: Half-yearly return for Section 8 companies
• Form FC-4: Foreign investment reporting
• Form DPT-3: Return of deposits

Essentially, almost all delayed statutory filings are covered, giving companies a comprehensive opportunity to clean up their compliance record.

How to File Pending ROC Returns Under CCFS-2026

Filing under the scheme is straightforward. Follow these steps:

Step 1: Assess Your Pending Filings: Log in to the MCA portal and check all pending forms. Make a list of:

• Form names and numbers
• Financial years for which filings are pending
• Documents required for each form
• Calculation of fees payable

Step 2: Prepare Required Documents: Gather all necessary documents:

• Audited financial statements (for AOC-4)
• Director reports (for annual filings)
• Board resolutions (for various events)
• Digital signatures of authorized persons
• Photographs, ID proofs (for director-related forms)

Step 3: Calculate Applicable Fees: Under CCFS-2026, you pay:

• Normal filing fees (as prescribed in the Companies Act)
• Additional fees (reduced significantly compared to regular late fees)
• No prosecution or penalty for the delay period

Step 4: File Through MCA Portal

• Visit www.mca.gov.in
• Log in with your registered credentials
• Select the pending form to file
• Fill in all mandatory details
• Attach required documents
• Choose the "CCFS-2026" option (if prompted)
• Pay fees online
• Submit with Digital Signature Certificate (DSC)

Step 5: Track and Download Certificates: After submission, track your application status. Once approved, download the filing receipt and update your company records.

Important: File forms in chronological order. For example, if you have pending AOC-4 for FY 2021-22, 2022-23, and 2023-24, file them sequentially starting from 2021-22.

Exemption From Prosecution Under CCFS-2026

One of the biggest benefits of this scheme is complete exemption from prosecution for delays in filing.

What Exemption Covers:
✓ No prosecution under Section 454 of the Companies Act (penalty for non-filing)
✓ Protection from director disqualification due to late filings
✓ Exemption from compounding proceedings
✓ No inspection or inquiry for past delays (covered under the scheme period)
✓ Company name restoration possibility (if struck off for non-filing)

What Exemption DOES NOT Cover:
✘ Fraud or misrepresentation in documents
✘ Ongoing SFIO investigations
✘ Violations unrelated to delayed filings
✘ Tax evasion or other financial frauds

Essentially, if your only issue is delayed filing (not fraudulent activity), CCFS-2026 gives you a clean slate.

Business Benefits: Why Your Company Needs This Scheme

1. Avoid Director Disqualification: Directors of companies that fail to file returns for 3 consecutive years face 5-year disqualification. CCFS-2026 prevents this by allowing compliance.
2. Restore Struck-Off Companies: If your company was struck off the register for non-filing, this scheme helps revive it and restore normal operations.
3. Secure Bank Loans: Banks check ROC compliance before approving loans. Clean compliance records improve loan eligibility.
4. Attract Investors: Investors conduct due diligence. Pending filings raise red flags. Clearing backlogs enhances credibility.
5. Participate in Tenders: Government and corporate tenders require companies to be fully compliant. CCFS-2026 makes you tender-ready.
6. Peace of Mind: Eliminate the stress of potential prosecution, penalties, and legal notices.
 

Money You Can Save: Real Example

Let's understand the financial impact with a real example:

Scenario: ABC Private Limited has pending filings:

• AOC-4 for FY 2021-22, 2022-23, 2023-24 (3 years)
• MGT-7 for the same periods
• DIR-12 for 2 director changes

Without CCFS-2026 (Regular Late Fees):

• AOC-4 late fees: ₹100/day × 3 forms × avg 500 days = ₹1,50,000
• MGT-7 late fees: ₹100/day × 3 forms × avg 500 days = ₹1,50,000
• DIR-12 late fees: ₹100/day × 2 forms × avg 400 days = ₹80,000
• Total Late Fees: ₹3,80,000
• Plus prosecution risk and director disqualification possibility

With CCFS-2026 (Reduced Fees):

• Normal filing fees: ₹1,200 (AOC-4 × 3) + ₹600 (MGT-7A × 3) + ₹400 (DIR-12 × 2) = ₹2,200
• Scheme additional fees: Typically ₹5,000-₹10,000 per form (varies by delay)
• Estimated total: ₹35,000-₹50,000
• Savings: ₹3,30,000 to ₹3,45,000
• Plus exemption from prosecution

This is a conservative estimate. In many cases, savings exceed ₹5-10 lakh for companies with extensive backlogs.

Final Checklist Before You File

✓ Verify all pending forms on the MCA portal
✓ Prepare and audit financial statements
✓ Obtain board resolutions for all filings
✓ Ensure DSC validity of authorized signatories
✓ Calculate exact fees payable
✓ Keep payment modes ready (net banking/cards)
✓ File before the scheme deadline

Get Expert Help with CCFS-2026 Filing

Filing multiple pending returns can be complex, especially if you have several years of backlogs. Professional assistance ensures:

• Accurate calculation of fees
• Proper document preparation
• Error-free filing
• Timely completion before the deadline
• Compliance with technical requirements

Companify's CCFS-2026 Services:

At Companify, we specialize in helping companies clear compliance backlogs:

✓ Complete assessment of pending filings
✓ Document preparation and verification
✓ Fee calculation and payment assistance
✓ Expert filing of all pending forms
✓ Post-filing compliance support

Contact Companify Today: 
Call: +91 78272 98043
Visit: https://www.companify.in/ 
Email: info@companify.in

Don't let compliance backlogs hold your business back. Use CCFS-2026 to get a fresh start, save lakhs in penalties, and build a compliant, credible company for future growth!
 

Disclaimer: CCFS-2026 details are based on typical scheme patterns. Exact provisions, fees, and dates are subject to official MCA notifications. Consult with qualified Company Secretaries or compliance experts for your specific situation.