The MCA has introduced a long-awaited one-time compliance scheme, CCFS-2026, offering companies an opportunity to regularise long-pending statutory filings and obtain protection from prosecution. 

Under normal provisions, if a company fails to file its Financial Statements (within 30 days of AGM) and Annual Return (within 60 days of AGM), an additional fee of ₹100 per day per form is levied. Effectively, this becomes ₹200 per day for both forms. Over the years, this accumulates into a substantial amount. 

Under this scheme, companies are required to pay only 10% of the accumulated additional fee to complete pending filings. 

Example:
If a company failed to file returns since 2016 and accumulated additional fees of around ₹7,50,000, it can now regularise the filings by paying just 10% of that amount and become compliant. 

1. Applicability

The scheme does not apply to: 

• Companies under the process of strike-off or which have applied for strike-off 
• Companies dissolved due to amalgamation 
• Companies declared dormant 
• Vanishing companies 

It means that other than the above-prescribed companies, all other companies are eligible, i.e., private, public, listed, startup, MSME, foreign, and foreign subsidiary companies. 

2. Forms Covered Under the Scheme

Companies can file the following overdue ROC forms during the scheme period: 

• AOC-4 / AOC-4 XBRL / AOC-4 CFS / AOC-4 NBFC (including CFS) – Financial Statements 
• MGT-7 / MGT-7A – Annual Return 
• ADT-1 – Auditor Appointment 
• FC-3 and FC-4 – Branch/Liaison Office filings 
• Corresponding forms under the Companies Act, 1956 

However, forms relating to events such as an increase in authorised capital, return of allotment, etc., are not covered under this scheme. 

3. Relief forCompaniesSeeking Closure 

• Companies that regularise filings and apply for strike-off need to pay only 25% of the normal strike-off fee.
  (Instead of ₹10,000, only ₹2,500 is payable.) 
• Companies opting for dormant status can file the relevant form at 50% of the prescribed fee, avoiding unnecessary closure. 

4. Immunityfrom Prosecution

• Immunity from prosecution or penalty applies only to defaults covered under the scheme. 
• Immunity is available only upon full compliance within the scheme period. 
• Companies failing to avail themselves of the scheme within the timeline may face adjudication, penalties, or prosecution under the Act. 

5. Timelineof the Scheme

The scheme is effective from 15.04.2026 to 15.07.2026 (three months). 

If filings are not completed within this window, the ROC may initiate prosecution against defaulting companies. 

It is strongly advisable not to wait until the last moment. A rush near the deadline may lead to MCA portal issues, potentially causing companies to miss this golden opportunity. This is a limited-time chance to clean up long-pending non-compliances at minimal cost and secure protection from future action.