How to file Pending Annual compliances of company under CCFS 2026

Ministry of Corporate Affairs has launched one time amnesty scheme called Companies Compliance Facilitation Scheme, 2026 vide General Circular No. 01/2026 dated February 24, 2026. This scheme provides opportunities to promoters and director of companies that missed their annual compliance deadlines at a significantly reduced cost, i.e., 10% of the additional fees. In addition to this, inactive companies can apply for dormant company status by paying half of the normal fees and in case dormant company status is not desirable, one can apply for get their company struck off by paying 25% of the filing fees.

This scheme is launched with objective to improve the compliance levels across all the companies registered under the Companies Act, 2013 or any previous law in force. It aims at providing a practical window to MSMEs, startups and even established firms that slipped on compliances due to various reasons.

Companies Compliance Facilitation Scheme, 2026 shall be valid from April 15, 2026, to July 15, 2026.

In this article, you will understand that how you can reduce the piled-up compliance cost for missed deadlines and how you can move to next venture by shutting down the previous business entity.

Table of Contents

Key Benefits of Companies Compliance Facilitation Scheme, 2026

The real benefit of Companies Compliance Facilitation Scheme, 2026 is its simplicity and significantly reduced compliance cost. Let’s look at its core benefits: –

Defaulting companies needs to pay only 10% of the usual additional late fees on all pending filings and that’s a massive 90% relief on penalties.
Defaulting companies will be completely immune to prosecution after clearing all pending compliances under this scheme.
Defaulting companies will get clear compliance slate without the fear of heavy ROC penalties or adjudication proceedings.
Inactive companies may avail reduced fees for filing applications to make the company dormant or for striking off the company.
Companies can make a fresh and compliant start before the scheme ends on 15th July 2026 and avoid future enforcement actions by the Registrar of Companies.

Different options available for defaulting and inactive companies under Companies Compliance Facilitation Scheme, 2026

Companies Compliance Facilitation Scheme, 2026 has provided different options to clean up the non-compliances and get rid of unwanted business ventures. Below is the tabular presentation of different options provided by MCA in its one-time amnesty scheme: –

Options provided by MCA	Explanation	Duty relief
Complete filings of Annual Compliances {AOC-4/MGT-7/MGT-7A/AOC-4 CFS/ AOC-4 XBRL/AOC-4 CFS NBFC (IND AS)/AOC-4 NBFC (IND AS)}	This option is for active companies who have missed the deadline of filing up the annual compliance forms. This also gives them immunity from prosecution for those delays in filing.	Defaulting companies needs to pay only 10% of the usual additional late fees on all pending filings and that’s a massive 90% relief on penalties
Dormant company status	This option is for inactive companies and doesn’t want to close their business, they can apply for status of dormant company under section 455 of the Companies Act, 2013 by filing e-form MSC-1.	Half of the normal fees need to be paid, i.e., another half of normal fess is relief.
Strike off of company	This option is for inactive companies which want to close their business, they can apply for strike off of the company by filing e-form STK-2	25% of the normal fees need to be paid, i.e., 75% is the relief provided.

This is to note that even companies that have already received notices or are under strike-off proceedings can still avail the benefit by filing the overdue documents under the scheme.

Which forms are relevant e-forms one can file under Companies Compliance Facilitation Scheme, 2026?

The Companies Compliance Facilitation Scheme, 2026 covers most of the common statutory filings that companies tend to miss. Here’s a clear list of what you can file under the scheme:

ACT Applicability	List of forms
Companies Act, 2013	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
Companies Act, 1956	Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23AC-XBRL, Form 23ACA-XBRL, Form 66, and Form 23B.

Which companies shall be eligible to avail the benefit of Companies Compliance Facilitation Scheme, 2026?

All companies except for the following are permitted to file relevant e-forms which were due for filing on any given date in accordance with the provisions of this Scheme:

Companies against which action of final notice for striking off the name u/s 248 of the Act (previously section 560 of Companies Act, 1956) has already been initiated by the Registrar.
Companies which have filed application for striking off their name from the register of companies.
Companies which have filed for obtaining Dormant Status under section 455 of the Act before the inception of this Scheme.
Companies which have been dissolved pursuant to a scheme of amalgamation under the Act.
Vanishing companies.

How payment of normal fees and additional fees will be made under Companies Compliance Facilitation Scheme, 2026?

Companies Compliance Facilitation Scheme, 2026 has provided a genuine opportunity to clear the non-compliance slate by paying in the following manner: –

Options provided by MCA	Explanation	Payment of duty
Complete filings of Annual Compliances {AOC-4/MGT-7/MGT-7A/AOC-4 CFS/ AOC-4 XBRL/AOC-4 CFS NBFC (IND AS)/AOC-4 NBFC (IND AS)}	This option is for active companies who have missed the deadline of filing up the annual compliance forms. This also gives them immunity from prosecution for those delays in filing.	Normal fees as prescribed under the Companies (Registration Offices and Fees) Rules, 2014 in full PLUS Additional fees at only 10% of the total additional fees that would ordinarily be payable under Section 403 (i.e., Rs. 100 per day for delay in filing annual returns / financial statements)
Dormant company status	This option is for inactive companies and doesn’t want to close their business, they can apply for status of dormant company under section 455 of the Companies Act, 2013 by filing e-form MSC-1.	For obtaining the status of a “dormant company” the company shall pay a fee of *one-half of the normal filing fees* applicable in this regard under the rules.
Strike off of company	This option is for inactive companies which want to close their business, they can apply for strike off of the company by filing e-form STK-2	The companies shall pay *only 25% of the applicable filing fees* under Companies (Removal of Name of Companies from the Register of Companies) Rules, 2016.

Key conditions for Immunity pursuant to the filing of relevant e-forms under Companies Compliance Facilitation Scheme, 2026

Forms under Section 92 & Section 137 (Annual Return and return of financial Statements)

The immunity/penalty waiver depends on when the filing is made relative to adjudication proceedings:

Scenario	Outcome
Filing made before notice is issued by adjudicating officer	Proceedings concluded with no penalty
Filing made within 30 days of notice issuance	Proceedings concluded with no penalty
Filing made after 30 days of notice, or after penalty order already passed	Full penalty remains payable and there shall not be any relief under the scheme

Note: The scheme only waives penalties, not the filing fees payable under Section 403 of the Companies Act.

B. Specified E-Forms (ADT-1, FC-3, FC-4, Form 20B, 21A, 23AC, 23ACA, 23AC-XBRL, 23ACA-XBRL, Form 66, Form 23B)

Immunity against future penal action for delayed filing is granted only if both conditions are met:

The form is filed under the Scheme, AND
No prosecution has been filed AND no adjudication proceedings (i.e., no show cause notice issued) before the filing under the Scheme

Conclusion: Companies Compliance Facilitation Scheme, 2026

Undoubtedly, the Ministry of Corporate Affairs has launched a timely and practical relief to thousands of companies struggling with overdue filings under the Companies Compliance Facilitation Scheme, 2026. The generous provisions relating to 90% reduction in additional late fees, automatic immunity from prosecution and concessional fees for dormancy or strike-off has given defaulting and inactive companies a genuine second chance to clean up their slate of non-compliance record without facing crippling penalties.

For many MSMEs, startups, and even established firms that got caught up in operational challenges, this three-month window starting from April 15, 2026, to July 15, 2026, will serve as a golden opportunity to set things right and move forward with a clean slate. It reflects the government’s continued focus on ease of doing business and reducing unnecessary compliance burden on honest corporates.

How can MY LEGAL BUSINESS LLP help you under Companies Compliance Facilitation Scheme, 2026

My Legal Business LLP is a team of company secretary professional who hold experience in all regulatory filing and maintain secretarial records in complaint manner. We highly recommended to every company to review its pending filings immediately and contact us today to prepare the necessary documents and utilise the scheme at the earliest. We will ensure that if there was any default done by the company, you utilise this scheme to save significant costs and avoids the risk of enforcement actions.