ROC Updates
CCFS-2026: A Fresh Opportunity for Companies with Pending ROC Filings
A practical note on the Companies Compliance Facilitation Scheme, 2026, its filing relief, scheme period, covered forms and options for inactive companies.
NRS Editorial Desk · 2026-06-09 · 4 min read
Many companies miss their ROC annual filing deadlines due to business challenges, lack of awareness, changes in management, or simply because the accumulated late fees become too expensive.
To address this issue, the Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026).
This scheme provides a one-time opportunity for companies to regularize their compliance, obtain dormant status, or close non-operational companies at a reduced cost.
What is CCFS-2026?
CCFS-2026 is a special compliance scheme introduced by MCA that allows eligible companies to complete pending filings by paying only a fraction of the additional fees that would otherwise be payable.
The objective is simple:
✔ Improve corporate compliance
✔ Update MCA records
✔ Reduce financial burden on defaulting companies
✔ Help inactive companies become dormant or get struck off
Scheme Period
| Particulars | Details |
|---|---|
| Scheme Name | Companies Compliance Facilitation Scheme, 2026 |
| Effective Date | 15 April 2026 |
| Closing Date | 15 July 2026 |
| Benefit Available | Only during the scheme period |
What Benefits Are Available Under CCFS-2026?
| Option | Benefit |
|---|---|
| Pending Annual Filings | Pay only 10% of applicable additional fees |
| Dormant Status (MSC-1) | Pay only 50% of normal filing fees |
| Strike Off (STK-2) | Pay only 25% of applicable filing fees |
Which ROC Forms Are Covered?
Annual Filing Forms under Companies Act, 2013
| Form | Purpose |
|---|---|
| MGT-7 | Annual Return |
| MGT-7A | Annual Return for OPC & Small Company |
| AOC-4 | Financial Statements |
| AOC-4 CFS | Consolidated Financial Statements |
| AOC-4 NBFC (Ind AS) | Financial Statements for NBFC |
| AOC-4 CFS NBFC (Ind AS) | Consolidated Financial Statements for NBFC |
| AOC-4 XBRL | Financial Statements in XBRL format |
| ADT-1 | Auditor Appointment |
| FC-3 | Annual Accounts of Foreign Company |
| FC-4 | Annual Return of Foreign Company |
Forms under Companies Act, 1956 Also Covered
| Form |
|---|
| Form 20B |
| Form 21A |
| Form 23AC |
| Form 23ACA |
| Form 23AC-XBRL |
| Form 23ACA-XBRL |
| Form 66 |
| Form 23B |
Example: How Much Can a Company Save?
Suppose a company has accumulated additional fees of ₹50,000 due to delayed filing.
| Particulars | Normal Situation | Under CCFS-2026 |
|---|---|---|
| Additional Fees | ₹50,000 | ₹5,000 |
| Saving | - | ₹45,000 |
This makes the scheme highly beneficial for companies with long-pending ROC filings.
Option 1 – Complete Pending ROC Filings
Companies can file their pending Annual Returns and Financial Statements by paying:
- Normal filing fees
- Plus only 10% of the additional fees
This is the most beneficial option for active companies intending to continue business.
Option 2 – Apply for Dormant Status
If a company is inactive but promoters wish to retain it for future use, the company can apply for Dormant Status through Form MSC-1.
Benefits:
✔ Reduced compliance burden
✔ Company name remains active in MCA records
✔ Useful for future business plans
✔ Only 50% of normal filing fee payable under the scheme
Option 3 – Strike Off the Company
Where promoters no longer intend to continue business, they may apply for removal of the company name using Form STK-2.
Benefit under CCFS-2026:
Only 25% of the normal filing fee is payable.
This is an attractive option for companies that have permanently stopped operations.
Who Cannot Use This Scheme?
The scheme is not available to:
❌ Companies against which final strike-off action has already been initiated by ROC
❌ Companies that have already filed strike-off applications
❌ Companies that obtained dormant status before commencement of the scheme
❌ Companies dissolved through amalgamation
❌ Vanishing companies
Important Compliance Relief
The scheme also provides relief from certain penalties relating to delayed annual filings, subject to specified conditions.
Companies should therefore evaluate their pending compliance position and utilize the scheme within the prescribed period.
Final Thoughts
CCFS-2026 is not merely a fee reduction scheme. It is an opportunity for companies to clean up their compliance records, reduce financial burden, and make informed decisions regarding their future.
Whether your company is:
• Active and continuing business,
• Temporarily inactive,
• Or permanently closed,
CCFS-2026 offers a practical route to regularize its status.
The window is open only from 15 April 2026 to 15 July 2026. Companies with pending ROC compliances should review their position and take timely action.