Companies Compliance Facilitation Scheme 2026
Clear pending ROC filings with CCFS 2026 and pay just 10% of additional fees. Notified vide MCA Circular 01/2026, the scheme is open from 15 April to 15 July 2026. Setindiabiz files your forms before the deadline.
Timeline for CCFS 2026 Filing ⏰
Compliance Audit
Listing pending ROC forms and accumulated additional fees on the MCA-21 portal.
Record Preparation
Drafting, auditing and obtaining board approval for retroactive financial statements.
Form Submission
Uploading pending MGT-7, AOC-4 and ADT-1 forms on the MCA V3 portal with reduced fees.
Scheme Closure
15 July 2026 — final deadline. ROC will commence enforcement under the Act after.
MCA CCFS 2026 — 90% Late Fee Waiver
The Companies Compliance Facilitation Scheme (CCFS) 2026, notified vide MCA General Circular No. 01/2026 dated 24 February 2026, is a one-time amnesty that grants a 90% waiver of additional ROC filing fees. Operative from 15 April to 15 July 2026, it lets defaulting companies regularise pending Annual Returns and Financial Statements under Sections 403 and 460 of the Companies Act, 2013.
Setindiabiz provides end-to-end services for your company’s annual filing and helps you assess the applicability, plan, and file all pending AOC-4, MGT-7, and ADT-1 to complete CCFS 2026 filings before 15 July 2026.
Pradeep Vallat
Founder "Autonomo""Setindiabiz’s knowledgeable, disciplined, and organized team made our company registration, tax, and IPR filings smooth, hassle-free, and worry-free."
DISCLAIMER: Setindiabiz is a private professional services firm and is not affiliated with any government body. We do not issue government documents. We assist you with preparing and filing incorporation applications with the MCA. The Certificate of Incorporation, CIN, PAN, and TAN are issued solely by the Government of India.
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Applicability
A quick snapshot of the four core forms eligible for filing under CCFS 2026, along with the deadline and fee relief
ADT-1 (Auditor Appointment)
File pending ADT-1 to validate the statutory auditor appointment under Section 139. Pay only 10% of additional fees with immunity from prospective penalty.
AOC-4 (Financial Statements)
File the entire AOC-4 series, including AOC-4 CFS, AOC-4 NBFC Ind AS and AOC-4 XBRL under Section 137 with a 90% waiver on accumulated additional ROC fees.
MGT-7 (Annual Return)
File pending MGT-7 (standard companies) and MGT-7A (OPCs and small companies) under Section 92 by paying just 10% of the accumulated additional fees.
STK-2 (Closure @75% Off)
Voluntarily strike off the company under Section 248 by filing e-form STK-2 at only 25% of the standard fee under the Strike-off Rules, 2016 - a clean exit.
Deadline: 15 July 2026
All relevant e-forms must be uploaded on the MCA V3 portal by 15 July 2026. Post-deadline, the uncapped Rs. 100/day additional fee regime resumes.
90% Late Fee Waiver
Pay only 10% of the accumulated additional fees, as per Section 403 of the Companies Act, 2013. The MCA V3 portal automatically calculates the reduced amount upon filing.
Documents Required for CCFS 2026
MGT-7 (Annual Return): CCFS 2026 allows payment of only 10% of accumulated additional fees for overdue compliance. MGT-7/7A (simplified for OPCs/Small Companies), due within 60 days of the AGM (per Section 92, Rule 11), details yearly shareholding, governance, and compliance.
- List of Shareholders & Debenture Holders ?Register of all members and debenture holders as on the financial year-end, with shareholding pattern, voting rights and class-wise distribution details.
- Director Appointment & Resignation Records ?Cross-reference to every DIR-12 filing during the year recording appointment, resignation, removal or change in designation of any director or KMP.
- Share Transfer Register Extracts ?Register of share transfers under Section 56 read with Rule 11, capturing every transmission and transfer executed during the relevant financial year.
- MGT-14 SRN References ?SRN details of every special and ordinary resolution filed via Form MGT-14 under Section 117 of the Companies Act, 2013, during the relevant financial year.
- AGM Extension Approval Letter ?ROC approval letter for any extension of the Annual General Meeting under the proviso to Section 96(1), if the AGM was held beyond the statutory timeline.
- Form MGT-8 ?PCS Compliance Certificate - Mandatory for listed companies and entities with paid-up capital ≥ Rs. 10 crore or turnover ≥ Rs. 50 crore — certified by a Practising Company Secretary.
AOC-4 (Financial Statements): AOC-4, used for company Financial Statements (Sec. 137, Rule 12) and normally due 30 days post-AGM, is covered under CCFS 2026. File it (including AOC-4, CFS, NBFC, XBRL) paying only 10% of accumulated additional fees.
- Auditor's Report under Section 143 ?Independent statutory auditor's report containing observations, qualifications, CARO disclosures and any reportable matters under Section 143(3) and 143(11).
- Board's Report under Section 134 ?Directors' Report covering state of affairs, dividends, reserves, related-party transactions, risk management and material changes occurring after FY-end.
- Form AOC-1 - Subsidiary Statement ?Statement of salient features of the financial statements of all subsidiaries, joint ventures and associates required under the proviso to Section 129(3).
- Form AOC-2 - Related-Party Transactions ?Particulars of contracts and arrangements with related parties under Section 188(1), including arm's-length confirmation and Audit Committee references.
- Form MR-3 - Secretarial Audit Report ?Mandatory for listed and prescribed public companies (paid-up ≥ Rs. 50 cr or turnover ≥ Rs. 250 cr) under Section 204 read with Rule 9 of MR Rules, 2014.
- AGM Resolution Adopting Accounts ?Certified copy of the ordinary resolution passed by shareholders at the AGM adopting the audited accounts under Section 102 of the Companies Act, 2013.
- CSR Annual Report (Annexure to Board's Report) ?CSR report under Section 135 read with Rule 8 of CSR Rules, 2014, mandatory for companies meeting the prescribed net-worth, turnover or net-profit thresholds.
ADT-1 (Auditor Appointment): Form ADT1 for Auditor Appointment (Sec. 139, Rule 4) is Due: 15 days from Board or AGM appointment. Under CCFS 2026: Pay 10% of additional fees for prospective immunity. This mandatory intimation to the Registrar is required before filing any AOC-4 series form under CCFS 2026.
- Written Consent of the Auditor ?Auditor's written consent under Section 139(1) confirming willingness to act as the statutory auditor for the company for the financial year(s) of appointment.
- Auditor's Eligibility Certificate ?Certificate under Section 141 confirming the auditor satisfies all eligibility criteria and is not disqualified to act as the company's statutory auditor.
- Board / AGM Appointment Resolution ?Certified true copy of the Board resolution (first auditor) or shareholders' resolution at the AGM appointing the auditor for the prescribed term.
- Intimation Letter to Auditor ?Copy of the formal intimation sent by the company to the appointed auditor, confirming the appointment term, remuneration approved and effective date.
- Auditor's Acceptance Letter ?Letter from the appointed auditor formally accepting the appointment and confirming compliance with ICAI ethical standards and rotation rules under Section 139.
- Auditor's Membership Certificate ?Copy of ICAI membership certificate, firm registration number (FRN) and PAN of the auditor or auditor firm being formally appointed under Section 139.
FC-3 - Foreign Co. Annual Accounts: FC-3 (Foreign Co. Annual Accounts) must be filed under Section 381(1) read with Rules 4–6 of the Companies (Registration of Foreign Companies) Rules, 2014, within 6 months of the financial year close (extendable to 9 months). Under CCFS 2026, pay only 10% of additional fees for prospective immunity. Required: Annual financial statements and a list of all Indian business places (Section 381).
- Audited Indian Operations Financials ?Balance sheet and profit & loss account of Indian business operations prepared per Schedule III, audited by a CA in practice in India under Rule 5.
- Consolidated Financials of Parent Company ?Latest consolidated financial statements of the parent foreign company as submitted to the prescribed authority in the country of incorporation of the entity.
- List of Places of Business in India ?Comprehensive list under Section 381(3) of every place of business established by the foreign company in India as at the date of the balance sheet.
- Statement of Related-Party Transactions ?Statement disclosing all related-party transactions of the Indian operations, including transactions with the parent and other group entities of the company.
- Statement of Repatriation of Profits ?Disclosure of profits, dividends and any funds repatriated from Indian operations to the parent foreign company or any other related party of the entity.
- Statement of Inter-Office Fund Transfers ?Detailed statement of fund transfers between the place of business in India and any related party or other place of business of the foreign company globally.
- Certified English Translation ?Where any document or statement is in a language other than English, a duly certified English translation is mandatory under Section 381(2) of the Act.
FC-4: Foreign Co. Annual Return: FC-4 (Foreign Company Annual Return) is due within 60 days of the financial year close (Section 384(2) with Rule 7). Under CCFS 2026, a 10% additional fee ensures prospective immunity. This return, filed with the ROC, details the foreign company's structure, directorships, and yearly changes.
- List of Places of Business in India ?Complete list of every principal place of business established by the foreign company in India, including changes during the relevant reporting period.
- Particulars of Directors & KMP ?Updated details of directors, secretaries and authorised representatives of the foreign company in India, including appointments or resignations in the year.
- Holding & Subsidiary Company Details ?Particulars of holding, subsidiary or associate companies of the foreign entity, including ownership structure and material changes during the financial year.
- Particulars of Charges Created or Modified ?Details of every charge, mortgage or encumbrance created, modified or satisfied on the assets of the company in India under Section 384 of the Act.
- Statement of Repatriation of Profits ?Disclosure of profits, dividends and any funds repatriated from Indian operations to the parent foreign company or any other related party of the entity.
- Statement of Compliance - Section 380 ?Confirmation of continuing compliance with Section 380 of the Act, with disclosure of any amendments to the constitutional documents during the year.
- Authentication by Authorised Representative ?Form duly digitally signed and authenticated by the authorised representative of the foreign company located and resident in India during the financial year.
MSC-1: Dormant Application: MSC-1 (Dormant Status Application) Under CCFS 2026: Inactive companies can apply for dormant status per Section 455 and Rule 3 of the Companies (Miscellaneous) Rules, 2014, with reduced compliance. The filing fee is 50% of the normal rate.
- Special Resolution: Dormancy ?Certified copy of the special resolution under Section 114(2) passed at the EGM authorising the company to apply for dormant status under Section 455.
- Auditor's Certificate: No Significant Transactions ?Auditor's certificate confirming that no significant accounting transaction has occurred in the company in the last two financial years prior to filing.
- Statement of Accounts (Recent Audited) ?Latest audited financial statements of the company, supported by the Board's report and the auditor's report under Section 134 and Section 143 of the Act.
- Consent of Lenders / Creditors ?No-objection letters from any subsisting lenders or creditors of the company permitting the company to obtain dormant status under Section 455 of the Act.
- Declaration by Directors ?Director declaration in MSC-1 confirming no inspection, inquiry, investigation or prosecution is pending or initiated against the company under any law.
- Board Resolution Authorising Filing ?Board resolution authorising a director to digitally sign and file Form MSC-1 with the Registrar of Companies on behalf of the company under the scheme
STK-2: Strike-Off Application: Under CCFS 2026, the voluntary strike-off application (Section 248(2) read with Rule 4 of the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016) is filed with the Registrar, C-PACE, at 25% of the standard fee.
- Form STK-3 — Indemnity Bond ?Indemnity bond on Rs. 500 stamp paper duly notarised, executed jointly or severally by every director of the company under Rule 4 of the Strike-off Rules, 2016.
- Form STK-4 — Director Affidavit ?Affidavit on Rs. 100 stamp paper, individually signed and notarised by every director, confirming the company has no pending liabilities or proceedings.
- Form STK-8 — CA-Certified Statement of Accounts ?Statement of accounts showing nil assets and liabilities, CA-certified with UDIN, dated within 30 days of filing as mandated under the Strike-off Rules, 2016.
- Special Resolution / 75% Member Consent ?Special resolution under Section 114(2) or written consent of members holding at least 75% of the paid-up share capital, with MGT-14 SRN if filed earlier.
- Board Resolution Approving Strike-Off ?Board resolution approving voluntary strike-off and authorising a director to digitally sign and file Form STK-2 with C-PACE under Section 248 of the 2013 Act
- Bank Account Closure Statement ?Closure letters from every bank where the company maintained any current or savings account, confirming nil balance and full closure of banking relationships.
- Statement of Pending Litigations ?Disclosure statement listing every pending litigation, proceeding or regulatory inquiry against the company; a nil statement is filed if nothing is pending.
- PAN & Aadhaar of All Directors ?Self-attested copies of PAN and Aadhaar of each director, along with valid Digital Signature Certificate (DSC) tokens for every signatory of Form STK-2.
- Latest ITR Acknowledgement ?Acknowledgement of the most recent income tax return filed by the company with the Income Tax Department, confirming compliance with direct tax obligations.
The Step-by-Step Process for CCFS 2026
Filing under the Companies Compliance Facilitation Scheme 2026 calls for a structured approach. Follow these steps to complete an error-free regularisation.
Step 1: Conduct Compliance Audit
Pull the company's master data and SRN history from the MCA-21 portal to identify every pending Annual Return (MGT-7 / MGT-7A) and Financial Statement (AOC-4 series) along with the accumulated additional fee. A thorough audit prevents legacy defaults from being missed before the 15 July 2026 deadline and avoids post-scheme adjudication under Section 454.
Step 2: Prepare Financial Records
Engage the statutory auditor to retroactively prepare and audit each missing financial statement. The Board of Directors must convene to formally approve the accounts and Board's Report under Section 134, and shareholders must adopt them at the AGM under Section 96, fully complying with Section 137 to enable seamless registry uploads.
Step 3: Ratify Auditor Appointment
If the auditor's tenure has lapsed or no auditor is on record, appoint a new statutory auditor under Section 139 and file e-form ADT-1 within fifteen days. ADT-1 is a mandatory prerequisite for uploading any pending AOC-4 series forms under CCFS 2026 and ensures audit trails remain legally valid before the registry update.
Step 4: Execute Scheme Filings
Upload the relevant e-forms - MGT-7 / MGT-7A, AOC-4 series, ADT-1, FC-3, FC-4 and legacy 1956 Act forms — on the MCA V3 portal. The system auto-calculates the normal fee plus only 10% of accumulated additional fees per Section 403. Confirm every director's DSC is active and DINs are not disqualified before final submission.
Step 5: Apply for Status Change (If Applicable)
Inactive companies can file e-form MSC-1 under Section 455 to obtain dormant status at one-half (50%) of the normal fee, or file e-form STK-2 under Section 248 to strike off the company at 25% of the prescribed filing fee, giving promoters of non-operational entities a structured, low-cost exit pathway under CCFS 2026.
Why businesses trust us
Why CCFS 2026 Is a One-Time Opportunity
CCFS 2026 is more than a fee waiver – it is the most comprehensive corporate compliance reset since CFSS 2020. The six benefits below capture the full value of acting within the 15 April – 15 July 2026 window.
90% Additional Fee Waiver
Pay just 10% of accumulated additional fees on pending MGT-7 and AOC-4 filings under CCFS 2026. A typical 5-year default of Rs. 1,82,500 in late fees drops to just Rs. 18,250
Immunity from Penalty
Filings under CCFS 2026 attract automatic immunity under the proviso to Section 454(3) of the Companies Act, 2013, provided no adjudication order has been passed before filing.
Dormancy at 50% Fee
Inactive companies can opt for dormant company status under Section 455 of the Act by filing e-form MSC-1 at just one-half (50%) of the normal filing fee prescribed under the Rules.
Low Cost Strike-Off (25%)
Companies seeking permanent closure can file e-form STK-2 under Section 248 at just 25% of the applicable fee under the Strike-off Rules, 2016 — providing a clean, low-cost exit route.
Multi-Year Compliance
Defaults across multiple financial years and across both the Companies Act, 2013 and 1956 frameworks can be regularised under a single fee structure during the 3-month scheme window.
No Separate Filing
Unlike CFSS 2020, no separate immunity application form is required under CCFS 2026. The MCA V3 portal applies the reduced fee automatically when the relevant e-forms are submitted.
FAQ's
A: CCFS 2026 is a one-time MCA amnesty notified vide General Circular No. 01/2026 dated 24 February 2026. It allows defaulting companies to file pending Annual Returns and Financial Statements by paying only 10% of the accumulated additional fees, granting a 90% waiver on late fees under Section 460 read with Section 403 of the Companies Act, 2013.
A: The scheme is operative from 15 April 2026 and concludes on 15 July 2026 — a strict three-month window. Filings completed within this period qualify for the 90% additional fee waiver. After 15 July 2026, normal additional fees of Rs. 100 per day under Sections 92 and 137 apply, with no upper limit.
A: The Central Government has notified CCFS 2026 in exercise of the powers conferred under Section 460 read with Section 403 of the Companies Act, 2013. Section 403 governs the filing fees and additional fees regime, while Section 460 empowers the Government to condone delays in filing and grant fee relaxations to companies.
A: The scheme aims to improve compliance levels and ensure the MCA-21 corporate registry reflects accurate, up-to-date information. It also helps inactive or defunct entities opt for dormancy under Section 455 or strike-off under Section 248 by paying significantly reduced filing fees, supporting ease of doing business.
A: No. CCFS 2026 does not provide a 100% waiver. Companies must pay the normal filing fee prescribed under the Companies (Registration Offices and Fees) Rules, 2014, plus 10% of the accumulated additional fees. This still represents a 90% reduction on additional fee liabilities, which is significant for long-pending defaults.
A: All companies registered under the Companies Act, 2013 or the Companies Act, 1956 are eligible — including active defaulting companies, MSMEs, OPCs, producer companies, startups and foreign companies with operations in India — provided they have pending Annual Returns or Financial Statements and are not in any of the five excluded categories.
A: Five categories are excluded: (a) companies against which final strike-off notice under Section 248 has been initiated; (b) companies that have filed strike-off applications themselves; (c) companies that filed for dormant status before 15 April 2026; (d) companies dissolved under amalgamation; and (e) vanishing companies.
A: Yes. Foreign companies with established places of business in India that have pending FC-3 (annual accounts) or FC-4 (annual return) filings under Section 381 of the Companies Act, 2013 are eligible. These forms are expressly listed among the relevant e-forms covered under Clause iii of the CCFS 2026 circular.
A: No. CCFS 2026 applies exclusively to companies as defined under Section 2(20) of the Companies Act, 2013. Limited Liability Partnerships registered under the LLP Act, 2008 are not covered. LLP partners with pending filings should monitor the MCA portal for any separate LLP-specific settlement scheme.
A: A vanishing company is a corporate entity that has raised funds from the public, failed to file its statutory returns with the MCA and whose registered office and directors are untraceable. Such entities, classified as vanishing companies on MCA records, are strictly barred from CCFS 2026 amnesty.
A: Two components apply: (1) the normal filing fee prescribed under the Companies (Registration Offices and Fees) Rules, 2014; and (2) only 10% of the accumulated additional fees. The MCA V3 portal auto-calculates the reduced amount during filing, and no separate immunity application form is required to claim the benefit.
A: Savings can be substantial. For a 5-year delay with accumulated additional fee of Rs. 1,82,500 (Rs. 100 x 1,825 days), the company pays only Rs. 18,250 (10%) plus the normal filing fee — saving approximately Rs. 1,64,250 in additional fees alone, before considering immunity from prosecution under Section 454.
A: Inactive companies applying for dormant status under Section 455 by filing e-form MSC-1 must pay only one-half (50%) of the normal filing fee prescribed under the Rules. This significantly reduces the cost of formalising inactive status and helps companies retain corporate registration with minimal compliance.
A: Companies applying for voluntary strike-off through e-form STK-2 during the scheme period pay only 25% of the applicable filing fee under the Companies (Removal of Name of Companies from the Register of Companies) Rules, 2016. This provides a low-cost, orderly exit route for promoters of non-operational entities.
A: Yes. The uncapped Rs. 100 per day additional fee, applicable since 1 July 2018 for delayed filing of Annual Returns under Section 92 and Financial Statements under Section 137, will continue to apply for filings made after 15 July 2026. Defaulting companies must complete filings within the scheme window.
A: CCFS 2026 covers ten Companies Act, 2013 forms — MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC-4 (XBRL), ADT-1, FC-3, FC-4 — and eight legacy 1956 Act forms — Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23AC-XBRL, Form 23ACA-XBRL, Form 66, and Form 23B.
A: No. CCFS 2026 covers only Annual Return and Financial Statement forms specifically listed in Clause ii(c) of the scheme. Event-based forms such as INC-20A (commencement declaration), SH-7 (capital changes), DIR-12 (director changes) and charge forms (CHG-1, CHG-4) are not within the scope of the scheme.
A: Yes. CCFS 2026 deliberately covers legacy Companies Act, 1956 forms (Form 20B, 21A, 23AC, 23ACA, etc.) alongside Companies Act, 2013 forms. Companies with multi-year defaults spanning both legislative regimes can execute a complete compliance reset under a single fee structure during the scheme window.
A: Log in to MCA V3 portal, select the relevant e-form, fill in required details, attach documents signed via DSC and submit. The portal auto-calculates normal fees plus 10% of accumulated additional fees. No separate registration form is required. Setindiabiz can connect you with an independent panel for end-to-end filing assistance.
A: Yes. Inactive companies are highly encouraged to use the scheme. They can apply for dormant status under Section 455 by filing MSC-1 at 50% of the normal fee, or apply for permanent closure under Section 248 by filing STK-2 at 25% of the applicable fee under the Strike-off Rules, 2016.
A: Under the proviso to Section 454(3), no penalty is leviable under Sections 92 or 137 if filings are made under the scheme either before issuance of an adjudication notice or within thirty days of receiving such notice. Immunity is automatic — no separate application is required as was the case under CFSS 2020.
A: If an Adjudicating Officer has already passed a formal order imposing a penalty for defaults under Section 92 or 137 prior to your filing, the scheme does not waive that penalty. You still receive the 90% additional fee waiver, but the adjudicated penalty amount remains payable as per the existing order.
A: Yes. For ADT-1, FC-3, FC-4 and the legacy 1956 Act forms, the scheme grants immunity against prospective penal action for delayed filing, provided no prosecution has been launched and no adjudication proceedings have been initiated by way of a show-cause notice before the filing under CCFS 2026.
A: No. CCFS 2026 does not directly address director disqualification under Section 164(2)(a). However, filing pending Annual Returns and Financial Statements helps demonstrate compliance intent and supports any application for reactivation of disqualified DINs through appropriate proceedings before the NCLT.
A: Per Clause 6 of the circular, the Registrars of Companies will initiate necessary action under the Act against companies that fail to avail CCFS 2026 and remain in default. This may include adjudication notices under Section 454, suo motu strike-off proceedings under Section 248 and director disqualification under Section 164(2).
A: CFSS 2020 (vide Circular 12/2020) granted a complete 100% additional fee waiver during the COVID-19 pandemic. CCFS 2026 grants a 90% waiver — pay 10% of additional fees. CCFS 2026 also adds reduced-fee dormancy (50% of normal fee) and reduced-fee strike-off (25% of filing fee), absent in CFSS 2020.
A: If you plan to resume operations, applying for dormant status under Section 455 via MSC-1 keeps the company on the register with minimal compliance. If there are no future plans, applying for strike-off via STK-2 offers a clean permanent exit at 25% of the standard filing fee under the 2016 Rules.
A: As of the current circular, 15 July 2026 is the stated deadline and no extension has been notified. Given the explicit post-scheme enforcement language in Clause 6, companies should not speculate on extensions and must complete all filings within the stipulated three-month window to claim the fee waiver.
A: Yes. Setindiabiz connects you with an independent panel of Chartered Accountants and Company Secretaries who provide compliance audits, retroactive financial statement preparation, ADT-1 auditor appointment filings and end-to-end submission of MGT-7, AOC-4, MSC-1 and STK-2 forms before the 15 July 2026 deadline.
A: Keep the company’s CIN, MCA login credentials, master data extract, financial records for all pending years, PAN and Aadhaar of every director, valid DSC tokens and copies of any adjudication or strike-off notices received. The panel professional will then conduct a compliance audit and advise on the filing strategy.
