CCFS Scheme Filing

What's covered

• The Companies Compliance Facilitation Scheme, 2026 (CCFS) was introduced by the Ministry of Corporate Affairs to give companies a one-time, time-boxed window to regularise their overdue annual filings on concessional terms. The scheme window runs from 15 April 2026 to 15 July 2026 — a three-month relief period — after which the ordinary additional-fee regime resumes. Because the window is fixed, we always confirm the current applicable relief for your company before filing rather than assuming the scheme is open.
• Under the scheme a company can file its pending forms paying only a fraction of the normal additional fee — commonly around ten per cent, a saving of up to roughly ninety per cent of the late fee — and obtain immunity from prosecution under Sec 92 for the annual return and Sec 137 for the financial statements. The relief covers the main annual forms under the Companies Act 2013, including AOC-4, AOC-4 CFS and NBFC, MGT-7, MGT-7A, ADT-1, FC-3 and FC-4, along with the older Companies Act 1956 forms such as 20B, 21A, 23AC and 23ACA, 66 and 23B.
• The scheme is for companies only and does not extend to LLPs. It also offers concessional add-ons — dormant status through Form MSC-1 at a reduced fee and strike-off through Form STK-2 at a reduced fee — for companies that wish to step down or close rather than continue. It does not apply to a company that has received a final strike-off notice, has already been struck off, or has a prior dormancy application, and the prosecution immunity is available only where filing is done before an adjudication notice is issued or within 30 days of receiving one.
• Whether or not a specific scheme window is open, overdue MCA filings do not resolve themselves and the daily additional fee keeps accruing — so the right first step is always to get the position assessed. If you have overdue filings, ask us about your overdue filings and we will advise on the relief currently available, confirm the live status of any facilitation scheme on the date of filing, and bring your company back into good standing.