A One-Time Compliance Relief Opportunity
Why CCFS-2026 Was Introduced
Under Section 403 of the Companies Act, delayed filings attract an additional fee of ₹100 per day per form with no upper cap. Over time, this causes arrears to balloon. and many companies, especially smaller ones, find these liabilities too heavy to address.
CCFS-2026 aims to break this cycle by offering a structured, time-limited relief window. The four core objectives of the scheme are:
- Reduce the financial burden of overdue statutory filings
- Improve overall compliance levels across the corporate registry
- Ensure accurate and up-to-date corporate registry data
- Provide simpler paths for dormancy or closure of inactive companies
Who Can Avail the Scheme
CCFS-2026 is open to private companies, MSMEs, startups, One Person Companies (OPCs), and inactive companies with overdue ROC filings. However, a company is not eligible if it:
- Has already applied for strike-off or dormancy before the scheme window opened
- Is under a final ROC strike-off notice, or is dissolved or amalgamated
- Has already obtained dormant status prior to the scheme period
Key Benefits at a Glance
Fee Reduction on Delayed Filings
Pay only 10% of the additional fees that would normally apply. The standard statutory filing fee remains unchanged.
↓ 90% saving on additional feesDormant Company Status
Inactive companies can file e-Form MSC-1 at 50% of normal fees to obtain dormant status and reduce ongoing compliance obligations.
↓ 50% fee discountLow-Cost Strike-Off
Companies wishing to close can file e-Form STK-2 at just 25% of normal fees. for example, ₹2,500 instead of ₹10,000.
↓ 75% saving on exit costsConditional Penalty Immunity
Completing filings before an adjudication notice or within a specified window after one, can secure immunity from penalties under Sections 92 and 137.
↓ Protection from prosecutionForms Covered Under the Scheme
CCFS-2026 applies to key ROC forms under both the Companies Act, 2013 and legacy provisions of the Companies Act, 1956:
| Form | Purpose | Applicable Act |
|---|---|---|
| MGT-7 / MGT-7A | Annual returns | Companies Act, 2013 |
| AOC-4 (variants) | Financial statements | Companies Act, 2013 |
| ADT-1 | Auditor appointment / changes | Companies Act, 2013 |
| FC-3 / FC-4 | Foreign company filings | Companies Act, 2013 |
| 20B / 21A | Legacy annual return forms | Companies Act, 1956 |
| 23AC / 23ACA / 66 | Legacy financial statement & compliance forms | Companies Act, 1956 |
What This Means for Your Business
Startups and MSMEs can use this window to clean up their compliance history, reduce litigation risk, and become more investor-ready at a fraction of the normal cost.
Inactive or non-operational companies now have a clear, affordable path to either obtain dormant status or exit the registry with minimal expense.
Directors and promoters should also note that staying non-compliant beyond the scheme period significantly raises the risk of director disqualification and direct ROC enforcement.
How KN Advisors Helps?
At KN Advisors, we go beyond traditional consulting, we work alongside businesses to simplify compliance, strengthen financial systems, and unlock the right funding opportunities. Whether you’re managing growth or navigating challenges, our goal is to provide clarity, structure, and long-term financial direction.
About the Author
will banks or Investors check past compliance history even after reglarisation???
Hi Swadesh
Yes, they will. Banks and investors may still review past compliance history even after regularisation, as part of their due diligence.
Since these are public documents, any interested party can verify whether compliances were properly completed and how timely they were filed.
do we need a CA or CS to file under this scheme or can we do it ourselves?, and If we have multiple years of pending filings, can we file everything together…?
Hi Prajapati,
The requirement for CA or CS certification on annual filing forms depends on the type of company, as well as its turnover and capital structure.
Even in cases where certification is not mandatory, it is always advisable to have filings handled by a qualified professional or competent professional to ensure accuracy