CCFS-2026: MCA’s One-Time Opportunity to Clear ROC Backlogs at Just 10% Additional Fees

For many companies, ROC compliance becomes a silent burden.

Annual returns get delayed.
Financial statements remain pending.
Additional fees keep accumulating daily.
And directors assume — “We’ll fix it later.”

MCA has now introduced a one-time relief window:

Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)

If your company has pending ROC filings, this could save you lakhs in additional fees and penalties.

But the window is short.

Scheme Period

The scheme is effective from:

15 April 2026 to 15 July 2026

After that, normal penalties apply again — and enforcement may become stricter.

What Relief Does CCFS-2026 Provide?

1️. File Pending Annual Returns at Just 10% of Additional Fees

Under normal provisions, delay in filing:

• MGT-7 / MGT-7A
• AOC-4 (including XBRL variants)
• ADT-1
• FC-3 / FC-4

attracts ₹100 per day additional fee — with no upper limit.

Under CCFS-2026:

You pay:

• Normal filing fee
• Only 10% of the additional fees

This can result in massive savings for companies with multi-year non-compliance.

2️. Option to Become a Dormant Company

Inactive companies can apply for Dormant Status (MSC-1) by paying:

Only 50% of normal filing fees

This is ideal for companies:

• Holding IP
• Waiting for funding
• Temporarily inactive
• Foreign subsidiaries not yet operational

3️. Strike-Off at 25% Filing Fees

Companies that are no longer required can apply for strike off (STK-2) by paying:

Only 25% of applicable filing fees

This provides a clean exit route at significantly reduced cost.

Immunity from Penalty Proceedings

If filings are completed under the scheme:

• Proceedings under Section 92 (Annual Return)
• Proceedings under Section 137 (Financial Statements)

may be concluded without penalty, provided filings are done before or within 30 days of notice.

This is a rare opportunity to regularise defaults.

Why This Scheme Should Not Be Ignored

After 15 July 2026:

• Normal additional fees resume
• ROC enforcement may intensify
• Director disqualification risk increases
• “Active Non-Compliant” status continues to reflect in public records
• Funding and due diligence processes can get impacted

Many founders realise the seriousness only when:

• A director gets disqualified
• A funding round fails due to non-compliance
• A foreign parent requests compliance clean-up
• A strike-off notice is issued

CCFS-2026 is essentially a reset window.

Who Should Immediately Review Their Status?

• Companies with pending AOC-4 or MGT-7
• Inactive or zero-revenue companies
• Foreign subsidiaries in India
• Startups that skipped filings in early years
• Companies planning fundraising
• Companies considering strike-off

Even one year of non-filing can create serious compounding exposure.

🧠 Strategic Insight

This scheme is not just about paying reduced fees.

It is about:

• Cleaning compliance history
• Protecting directors
• Improving credibility
• Preparing for audits and funding
• Avoiding future litigation

Companies that act within this window save money.

Companies that delay may face structured enforcement after July.

What You Should Do Now

1: Check MCA master data status
2: Identify pending filings
3: Calculate potential savings under 10% rule
4: Decide: Regularise, Go Dormant, or Strike Off
5: Complete filings before the window closes

The earlier you act, the smoother the process.

Take Action Before the Window Closes

At Manish Anil Gupta & Co., we help companies:

• Conduct ROC Compliance Health Checks
• Quantify savings under CCFS-2026
• Complete backlog filings
• Apply for Dormant status
• Execute strike-off processes
• Protect directors from disqualification risk

Book a CCFS-2026 Compliance Review Today
Before the 15 July 2026 deadline closes.

• One window.
• Three months.
• Significant savings.
• Long-term protection.

Disclaimer: The information provided in this blog is for general education purposes only and should not be considered as professional advice.