An Opportunity to Regularize Pending ROC Filings at a Fraction of the Cost

The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026), offering a one-time opportunity for companies to regularize long-pending annual filings, obtain dormant status, or apply for strike-off at substantially reduced costs.

For companies burdened with years of accumulated additional filing fees, the scheme provides a practical and economical route to restore compliance and update corporate records.

Why CCFS-2026 Matters

Every company registered under the Companies Act is required to file annual returns and financial statements with the Registrar of Companies (ROC). Delays in filing these documents attract significant additional fees, often resulting in substantial compliance costs over time.

Many companies, especially MSMEs, private limited companies, startups, and family-owned businesses, have accumulated pending filings due to operational challenges, lack of awareness, or financial constraints. CCFS-2026 seeks to address this issue by encouraging voluntary compliance through a special relief mechanism.

Scheme Period

The scheme is available for a limited period:

15 April 2026 to 15 July 2026

Companies intending to avail the benefits should complete the necessary filings within this window.

Key Benefits of CCFS-2026

1. 90% Relief in Additional Filing Fees

Companies can file eligible pending forms by paying:

• Normal filing fees; and

• Only 10% of the applicable additional fees.

This effectively translates into a 90% reduction in additional filing fees, resulting in substantial savings.

Example

If a company has accumulated additional filing fees of ₹2,00,000:

2. Dormant Company Status at Reduced Cost

Inactive companies that do not wish to carry on business immediately can opt for Dormant Company Status.

Under the scheme, eligible companies may file Form MSC-1 by paying only 50% of the normal filing fee.

Dormant status allows a company to remain legally registered while significantly reducing future compliance requirements.

3. Strike-Off at Concessional Fees

Companies that are no longer operational may choose to close their corporate existence through the strike-off process.

Under CCFS-2026, eligible companies filing Form STK-2 need to pay only 25% of the prescribed filing fee, making closure considerably more affordable.

Forms Covered Under the Scheme

Companies Act, 2013 Forms

• MGT-7

• MGT-7A

• AOC-4

• AOC-4 CFS

• AOC-4 NBFC (Ind AS)

• AOC-4 CFS NBFC (Ind AS)

• AOC-4 (XBRL)

• ADT-1

• FC-3

• FC-4

Legacy Forms Under Companies Act, 1956

• Form 20B

• Form 21A

• Form 23AC

• Form 23ACA

• Form 23AC-XBRL

• Form 23ACA-XBRL

• Form 66

• Form 23B

Who Should Avail This Scheme?

The scheme is particularly beneficial for:

Private Limited Companies

Companies with pending annual returns or financial statements.

MSMEs

Businesses that have accumulated substantial additional filing fees.

Startups

Entities that became inactive after incorporation and failed to maintain regular compliances.

Family-Owned Businesses

Companies where statutory filings were overlooked due to management transitions or operational challenges.

Inactive Companies

Businesses that are not carrying on operations but continue to remain on MCA records.

Companies Planning Future Transactions

Entities intending to obtain bank finance, raise investments, undertake mergers, or improve governance standards.

Companies Not Eligible Under CCFS-2026

The scheme is not available to:

• Companies against which final strike-off action has already been initiated by ROC.

• Companies that have already filed applications for strike-off.

• Companies that obtained dormant status before commencement of the scheme.

• Companies dissolved pursuant to amalgamation.

• Vanishing companies.

Immunity and Compliance Benefits

CCFS-2026 also provides significant relief from regulatory consequences in eligible cases. Timely filing under the scheme can help companies regularize defaults and avoid further compliance complications.

Directors and management should carefully review their company's compliance position and take corrective action during the scheme period.

Practical Action Plan for Companies

Step 1: Review Compliance Status

Identify all pending ROC filings and years of default.

Step 2: Prepare Financial Statements

Complete overdue accounts and obtain necessary audit reports.

Step 3: Conduct Board Meetings

Approve financial statements and annual returns as required.

Step 4: File Eligible Forms

Submit all pending forms covered under CCFS-2026.

Step 5: Evaluate Dormancy or Closure

For inactive entities, assess whether dormant status or strike-off is more appropriate.

Step 6: Complete Filings Before the Deadline

Ensure all filings are completed before 15 July 2026.

Professional Perspective

CCFS-2026 is one of the most practical compliance relief measures introduced in recent years. Rather than continuing with mounting penalties and compliance risks, companies now have an opportunity to clean up historical defaults at a fraction of the normal cost.

For inactive companies, the scheme provides a cost-effective path towards dormancy or closure. For active companies, it offers a chance to restore compliance, improve credibility, and strengthen corporate governance.

The financial savings available under the scheme can be substantial, especially for companies with multiple years of pending filings.

Conclusion

The Companies Compliance Facilitation Scheme, 2026 represents a valuable opportunity for defaulting companies to become compliant, reduce financial burden, and regularize their corporate records.

Companies with pending ROC filings should immediately assess their eligibility and take advantage of the scheme before its closure. Given the significant reduction in fees and the limited time available, early action can result in substantial savings and long-term compliance benefits.

About the Author

CA SATYA RAJU KALLA
FCA, LLB, B.Com, DISA, Peer Reviewer (ICAI)

RAJU & RAJESH
Chartered Accountants
Rajamahendravaram

📞 9177444411
📧 satyaraju@rajurajesh.com