What is the CCFS Scheme 2026?
The Company Compliance Filing Scheme (CCFS) 2026 is a special one-time amnesty by the Ministry of Corporate Affairs (MCA) allowing companies registered under the Companies Act 2013 to regularize overdue annual filings with a 90% waiver on the additional fees levied under Section 403.
Under normal circumstances, companies that fail to file annual returns (MGT-7), financial statements (AOC-4), and other mandatory documents face additional fees of ₹100 per day per form, accumulating up to ₹5 lakh per form. CCFS 2026 offers a limited window from 15 April 2026 to 15 July 2026 to file all pending forms by paying only 10% of the normal additional fee.
What are the key benefits of CCFS Scheme 2026?
90% Penalty Waiver
Save lakhs on accumulated fines for multi-year non-compliance.
Immunity from Prosecution
File before ROC notice for complete immunity from legal proceedings.
Which forms are covered under CCFS Scheme 2026?
CCFS 2026 covers all common annual and event-based MCA forms whose filing is delayed beyond the statutory due date under the Companies Act 2013.
| Form | Purpose | Statutory reference |
|---|---|---|
| MGT-7 / MGT-7A | Annual Return | Section 92 |
| AOC-4 / AOC-4 XBRL | Financial Statements | Section 137 |
| ADT-1 | Auditor Appointment | Section 139 |
| DIR-3 KYC | Director KYC | Rule 12A, Companies (Appointment & Qualification of Directors) Rules |
| MGT-14 | Filing of Resolutions | Section 117 |
| INC-22 / INC-20A | Registered Office / Commencement of Business | Sections 12 & 10A |
Important Deadline
Companies missing the July 15, 2026 deadline will face full penalties (up to ₹5 lakhs per form) and may face prosecution, strike-off, and director disqualification.
Who is eligible for CCFS Scheme 2026?
CCFS 2026 is open to most active companies registered under the Companies Act 2013. The table below maps each entity type to its eligibility status.
| Entity / Status | Eligible | Note |
|---|---|---|
| Private Limited Company | Yes | All overdue annual filings covered |
| Public Limited Company (Listed & Unlisted) | Yes | All overdue annual filings covered |
| One Person Company (OPC) | Yes | Including pending MGT-7A |
| Section 8 Company | Yes | Non-profit / Sec 8 companies covered |
| Dormant Company (Section 455) | Yes | MSC-3 filings can be regularized |
| Company under Strike-Off Notice (STK-1 issued, not struck off) | Yes | Use CCFS to apply for STK-2 withdrawal |
| Struck-Off Company (status: Strike Off) | No | Restore under Section 252 first |
| Company under CIRP / Liquidation | No | IBC moratorium applies |
| Company under SFIO Investigation | No | Not covered by amnesty |
How much penalty is waived under CCFS 2026?
The financial benefit of the CCFS Scheme 2026 is substantial. Under normal circumstances, late filing penalties can reach up to ₹5 lakhs per form. The scheme reduces this to just 10% of applicable additional fees.
Penalty Calculation Example
Example: 2-Year Overdue Filing
For companies with multiple forms pending across several years, the savings can exceed ₹10-20 lakhs. This makes the CCFS Scheme 2026 an unprecedented opportunity to regularize company status at a fraction of normal cost.
How do I file overdue annual returns under CCFS Scheme 2026?
Filing under CCFS 2026 follows a four-step process on the MCA V3 portal. Each step is described below with the exact deliverables and statutory anchors.
Compliance status assessment
Check your company's MCA compliance status including:
- Last filed Annual Return (MGT-7) and Financial Statements (AOC-4)
- Pending event-based forms and director KYC status
- Any notices or strike-off proceedings
Document preparation
Gather required documents for each financial year:
- Audited Financial Statements with notes
- Auditor's Report with UDIN
- Director's Report with annexures
- AGM details and board resolutions
Form filing and CCFS fee payment
File each form on the MCA V3 portal with valid Class-3 DSCs. The portal automatically applies the CCFS waiver — you pay only 10% of the Section 403 additional fee. Each filing returns a Service Request Number (SRN) for tracking.
Approval and verification
MCA processes forms within 7–10 working days. Download approved forms, verify the MCA company master shows status "Active", and update statutory registers. Where applicable, file STK-2 withdrawal to halt strike-off proceedings.
Professional Assistance Recommended
While the process may seem straightforward, errors in form filing can lead to rejections. At LegalX India, our expert CAs handle the entire process with 99.8% first-time approval rate.
What are the CCFS Scheme 2026 deadlines?
CCFS Scheme 2026 Timeline
Mark these critical dates
Scheme Opens
Companies can start filing with reduced penalties
Final Deadline
Last date to file. No extensions granted.
Planning tip: The MCA V3 portal experiences heavy congestion near deadlines. Complete filing by to allow buffer time for resubmission and DSC issues.
What happens if you miss the 15 July 2026 deadline?
After 15 July 2026, the full additional fee under Section 403 applies — ₹100 per day per form, capped at ₹5 lakh per form. In addition, defaulting directors face disqualification under Section 164(2) of the Companies Act 2013 for five years and the company becomes vulnerable to strike-off proceedings under Section 248. Restoration after strike-off requires a fresh NCLT application under Section 252, which is far costlier and slower than CCFS filing.
Why choose LegalX India for CCFS 2026 filing?
Filing under CCFS requires precision, expertise, and timely execution. Here's why over 5,000 companies trust LegalX India:
15+ Years Experience
Handled 10,000+ company compliance cases with deep MCA expertise.
99.8% Approval Rate
First-time approval on virtually all filings. Zero errors guaranteed.
7-10 Day Completion
Fast-track processing without compromising accuracy.
Our CCFS Services Include:
Frequently asked questions
What is CCFS Scheme 2026?
CCFS (Company Compliance Filing Scheme) 2026 is a one-time relief by the Ministry of Corporate Affairs (MCA) allowing companies to file overdue annual returns and financial statements between 15 April 2026 and 15 July 2026 with up to 90% waiver on additional fees and immunity from prosecution.
Who is eligible for CCFS Scheme 2026?
Private limited companies, public limited companies, OPCs, Section 8 companies, and dormant companies with overdue MCA filings are eligible. Struck-off companies must first apply for restoration under Section 252; companies under liquidation or SFIO investigation are not eligible.
Which forms are covered under CCFS Scheme 2026?
CCFS 2026 covers MGT-7 and MGT-7A (annual return, Section 92), AOC-4 and AOC-4 XBRL (financial statements, Section 137), ADT-1 (auditor appointment, Section 139), DIR-3 KYC (director KYC, Rule 12A), MGT-14 (resolutions, Section 117), and INC-22/INC-20A (registered office and commencement, Sections 12 and 10A).
How much penalty is waived under CCFS 2026?
Companies pay only 10% of the additional fees normally levied under Section 403 of the Companies Act 2013. For a 730-day overdue MGT-7, the additional fee drops from approximately ₹3,65,000 (730 × ₹500/day) to ₹36,500 — a saving of ₹3,28,500 per form.
How do I file overdue annual returns under CCFS Scheme 2026?
Step 1: assess your MCA compliance status to identify pending forms. Step 2: prepare audited financials, auditor report with UDIN, and director report for each missing year. Step 3: file forms on the MCA V3 portal with valid DSCs and pay 10% additional fee. Step 4: download approved SRNs and verify company status reads "Active".
What is the CCFS Scheme 2026 deadline?
The CCFS Scheme 2026 opens on 15 April 2026 and closes on 15 July 2026. No extensions have been notified by MCA. We recommend completing filings by 30 June 2026 to allow buffer time for portal congestion and corrections.
What happens if I miss the 15 July 2026 CCFS deadline?
After 15 July 2026, the full additional fee under Section 403 applies (₹100 per day per form, accumulating to ₹5 lakh per form maximum). Defaulting directors may also face disqualification under Section 164(2) for five years and the company faces strike-off proceedings under Section 248.
Does CCFS 2026 protect directors from disqualification?
Yes. Directors of companies that file overdue returns under CCFS 2026 are protected from Section 164(2) disqualification for the period of default cured under the scheme. DIN reactivation can be processed via DIR-3 KYC concurrently.
Can companies under strike-off proceedings use CCFS 2026?
Companies that have received a STK-1 notice but have not yet been struck off can use CCFS 2026 to regularize and apply for withdrawal of the strike-off action. Companies already struck off (status 'Strike Off') must first file an NCLT application under Section 252 for restoration before CCFS filings can be made.
How long does CCFS filing take with LegalX India?
A typical CCFS engagement takes 7–10 working days from document handover to MCA approval, depending on the number of years of pendency and complexity of financials. Multi-year filings with restoration may take 21–30 days.
Related MCA compliance services
CCFS 2026 often dovetails with these adjacent compliance services. Each link below opens the dedicated service page.
- Annual ROC Filing (MGT-7 / AOC-4)
- Director KYC (DIR-3 KYC)
- Auditor Appointment (ADT-1)
- Company Strike-Off Withdrawal
- Section 252 Company Revival (NCLT)
- Director DIN Reactivation
Sources & references
- Ministry of Corporate Affairs (mca.gov.in) — official portal for CCFS notifications, form filings, and SRN tracking.
- Companies Act 2013 (India Code) — bare Act, including Sections 92, 137, 139, 164, 248, 252, 403, 460.
- Institute of Chartered Accountants of India (ICAI) — UDIN portal and audit guidance referenced in CCFS preparation.
Disclaimer: This article is for general information only and does not constitute legal, tax, or professional advice. CCFS 2026 details are based on MCA's published framework as of . Always confirm the current notification on mca.gov.in and engage a qualified CA/CS for your specific filing.