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MCA's One - Time Compliance WIndow for Defaulting Companies
The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026), providing a golden opportunity for companies with pending ROC compliances to regularize their filings at significantly reduced costs. The scheme is effective from 15 April 2026 to 15 July 2026, and companies must act before the deadline to avail the benefits. For thousands of companies struggling with accumulated ROC late filing fees, CCFS-2026 offers substantial relief by allowing eligible companies to pay only 10% of the applicable additional fees, resulting in a 90% reduction in late filing penalties. What is CCFS-2026? The Companies Compliance Facilitation Scheme, 2026 is a one-time compliance scheme launched by MCA to encourage companies to clear long-pending statutory filings, improve compliance levels, and update MCA records. The scheme covers overdue annual returns, financial statements, and provides concessional fees for dormant status applications and company strike-off. Key Benefits Under CCFS-2026 1. 90% Reduction in Additional Filing Fees Companies filing overdue ROC forms during the scheme period are required to pay: Normal filing fees; plus Only 10% of the applicable additional fees. This can result in huge savings for companies that have not filed annual returns or financial statements for several years. 2. Relief for Dormant Companies Eligible companies applying for dormant status can avail filing at only 50% of the normal prescribed fee. 3. Reduced Cost for Strike-Off Companies intending to close operations may file Form STK-2 at only 25% of the applicable filing fee during the scheme period. Forms Covered Under the Scheme The scheme covers several important ROC forms, including: MGT-7 / MGT-7A (Annual Return) AOC-4 and its variants (Financial Statements) ADT-1 FC-3 FC-4 Other prescribed annual filing forms under the Companies Act. Who Should Avail This Scheme? CCFS-2026 is particularly beneficial for: Private Limited Companies One Person Companies (OPCs) Startups MSMEs Inactive Companies Companies with long-pending ROC filings Companies that have accumulated substantial late filing fees over the years can save significant amounts by utilizing this limited-time opportunity. Why Companies Should Act Before 15 July 2026 The scheme closes on 15 July 2026. After the expiry of the scheme, companies may once again become liable for full additional fees, penalties, and possible regulatory action for continued non-compliance. Experts expect stricter enforcement once the compliance window closes. Conclusion CCFS-2026 is one of the most significant compliance relief measures introduced by MCA in recent years. Companies with pending ROC filings should immediately review their compliance status and take advantage of this one-time opportunity before 15 July 2026.
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