The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) was an MCA window that cut the additional fee on overdue annual filings by 90%. The scheme window closed in September 2026. Overdue annual returns can still be filed, now with the full additional fee. Check the MCA website for any reopening.
The Companies Compliance Facilitation Scheme, 2026 was a one-time window announced by the Ministry of Corporate Affairs (MCA) in General Circular No. 01/2026 dated 24 February 2026, issued under section 460 read with section 403 of the Companies Act, 2013. It let companies file overdue annual forms by paying the normal fee plus only 10% of the additional fee, and gave reduced fees for dormant status and strike-off applications.
For reference. None of this is available now.
The scheme gave relief from penalty, not from prosecution. For defaults under sections 92 and 137 (the annual return and the financial statements), penalty proceedings ended with no penalty if the form was filed before the adjudicating officer's notice or within 30 days of it, under the proviso to section 454(3). The relief did not apply once those 30 days had lapsed or a penalty order had already been passed. For ADT-1, FC-3, FC-4 and the old forms, the relief applied if no prosecution or show-cause had begun before the filing.
Without the scheme, the ordinary rules apply to overdue filings.
Years of missed filings can cost more than the fee. These are the consequences to check.
Which one fits depends on whether the company is operating.
Signed and audited financial statements
Relying on an old waiver page: The 90% waiver window has closed.
Assessment of pending filings: We check which years and forms are overdue and the fee for each.
No. The scheme window closed on 15 September 2026, after two extensions (General Circulars 03/2026 and 04/2026). We checked on 25 October 2026 and found no later extension. Check the MCA website, mca.gov.in, for any reopening.
Companies paid the normal fee plus 10% of the additional fee on overdue annual filings, so the additional fee was reduced by 90%. The normal fee was still payable in full.
No. CCFS-2026 was for companies.
No. It gave relief from penalty under section 454 for defaults under sections 92 and 137, on conditions, and not blanket immunity from prosecution. That relief has ended with the scheme.
The full additional fee applies to late annual filings, and default under sections 92 and 137 can be penalised under section 454. The Registrar of Companies can take action under the Act. Take advice from a CS or lawyer if you receive a notice.
Yes. Overdue AOC-4 and MGT-7 can be filed on the MCA portal, now with the normal fee and the full additional fee.
No. The reduced fees for Form MSC-1 (50% of the normal fee) and Form STK-2 (25% of the applicable fee) ended with the scheme. The normal fees apply.
We do not know, and nobody can promise it. Any reopening would be announced by the MCA, so check mca.gov.in. We would not advise delaying filings in the hope of one.
Financial statements in AOC-4 and the annual return in MGT-7 or MGT-7A, along with the auditor appointment in ADT-1 where it applies. See our company compliance page.
No. StampMitra is a filing assistance platform. We prepare and file the forms. For a penalty notice or a dispute with the Registrar, take advice from a CS or lawyer.