CCFS-2026: MCA Amnesty Scheme Opens April 15 with 90% Fee Waiver for Defaulting Companies
The Ministry of Corporate Affairs (MCA) has introduced one of the most significant compliance relief measures in recent years. Through General Circular No. 01/2026 dated February 24, 2026, the MCA launched the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026), a one-time amnesty window that opens on April 15, 2026 and closes on July 15, 2026. If your company has pending annual filings, this is a rare opportunity to clear the backlog at just 10% of the accumulated penalty fees.
Issued under Sections 460 and 403 of the Companies Act, 2013 read with the Companies (Registration Offices and Fees) Rules, 2014, CCFS-2026 offers three clear pathways for defaulting companies: file your overdue returns, go dormant, or close down, all at dramatically reduced costs.
The Three Pathways Under CCFS-2026
Pathway 1: Clear Pending Annual Filings (90% Fee Waiver)
Companies with overdue Annual Returns (MGT-7/MGT-7A) or Financial Statements (AOC-4/AOC-4 CFS/AOC-4 NBFC) can file all pending documents by paying only 10% of the total additional fees that would otherwise be payable. This represents a 90% waiver on accumulated late-filing penalties.
Example: A company with 1,000 days of default that would normally face Rs 1,00,000 in additional fees will pay just Rs 10,000 under CCFS-2026.
The scheme also covers Auditor Appointment forms (ADT-1) and foreign company filings (FC-3, FC-4), as well as legacy forms under the Companies Act, 1956 (Form 20B, 21A, 23AC, 23ACA, 66, 23B).
Pathway 2: Apply for Dormant Status (50% Fee Reduction)
Inactive companies that wish to stay registered but avoid full compliance obligations can apply for dormant company status under Section 455 of the Companies Act by filing e-Form MSC-1. During CCFS-2026, this form can be filed at 50% of normal filing fees. Once classified as dormant, the company only needs to file Form MSC-3 annually.
Pathway 3: Apply for Strike-Off (75% Fee Reduction)
Companies that wish to shut down can apply for voluntary strike-off by filing e-Form STK-2 during the scheme period at only 25% of the applicable filing fees. This is the cleanest exit option for truly defunct entities.
Who Cannot Use CCFS-2026?
The scheme explicitly excludes the following categories:
- Companies against which a final notice for strike-off under Section 248 has already been initiated by the ROC
- Companies that have already filed a strike-off application (STK-2)
- Companies that have previously applied for dormant status
- Companies dissolved through amalgamation
- Vanishing companies
Immunity from Prosecution
One of the most valuable aspects of CCFS-2026 is the immunity from prosecution it provides. Here is how it works:
- If filings are made before any adjudication notice is issued by the ROC, no penalty shall be levied
- If a notice has already been issued, filing within 30 days of receiving the notice will also result in no penalty
- Proceedings under Section 92 (Annual Return defaults) and Section 137 (Financial Statement defaults) shall be concluded upon filing
Important: Immunity is not available if the 30-day window has expired, an adjudication order has already been passed, or prosecution has been previously initiated.
What Happens After July 15, 2026?
The MCA has made it clear that after CCFS-2026 closes, Registrars of Companies will take strict enforcement action against all companies still in default. This includes penalties under Sections 92 and 137, potential strike-off proceedings, and director disqualification. The message is unambiguous: comply during the window, or face consequences.
Practical Action Items
| Stakeholder | Action Required | Deadline |
|---|---|---|
| CA Professionals | Audit client portfolios for pending ROC filings. Quantify fee exposure for each defaulting company. Advise on the best pathway (filing vs. dormancy vs. strike-off). | Before April 15, 2026 |
| Founders and Directors | Check your company’s filing status on the MCA portal. Identify all overdue forms. Engage your CA or CS to file under CCFS-2026. | Before July 15, 2026 |
| MSME Owners | If you have an inactive Pvt Ltd company, evaluate whether dormancy (MSC-1) or strike-off (STK-2) is more appropriate. Act before the window closes. | Before July 15, 2026 |
Key Dates to Remember
- April 15, 2026: CCFS-2026 opens. All three pathways become available on the MCA portal.
- July 15, 2026: Scheme closes permanently. No extensions have been announced.
- Post July 15: Strict ROC enforcement resumes against all remaining defaulters.
CCFS-2026 is a rare opportunity for companies carrying years of compliance backlog to reset at a fraction of the cost. Whether you choose to file, go dormant, or close down, the window is narrow and the stakes are high. Act now.
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Disclaimer: This article is for informational purposes only and does not constitute legal or professional advice. Readers should consult a qualified Chartered Accountant or Company Secretary for advice specific to their situation. While every effort has been made to ensure accuracy, Tax Update India assumes no liability for decisions made based on this content.