📢 Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)

The Government has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) with the objective of providing relief to defaulting companies and promoting timely statutory compliance under the Companies Act, 2013.

The Scheme provides a structured opportunity for companies to regularize pending ROC filings with reduced financial burden and mitigated penal consequences.

🎯 Objective of the Scheme

• To provide a one-time window for filing overdue statutory documents

• To reduce additional fees and exposure to penalties

• To facilitate ease of doing business

• To enable correction and updating of non-compliant company records

👥 Eligibility

The Scheme is applicable to:

• Companies having pending statutory filings with the Registrar of Companies (ROC)

• Companies classified as defaulting due to non-filing of financial statements or annual returns

• Directors associated with such companies (subject to applicable conditions under the Scheme)

📄 Forms Covered (Illustrative List)

The Scheme generally covers delayed filings such as:

• Form AOC-4 – Filing of Financial Statements

• Form MGT-7 / MGT-7A – Filing of Annual Return

• Form ADT-1 – Appointment of Auditor

• Form DIR-3 KYC – KYC of Directors

• Other specified e-forms as notified by the Ministry of Corporate Affairs (MCA)

💼 Key Benefits

• Reduction / waiver of additional filing fees (as notified)

• Immunity from prosecution for specified defaults

• Restoration of compliant status of the company

• Mitigation of risks relating to director disqualification

• Avoidance of further regulatory action

⏳ Important Considerations

• The Scheme is available for a limited and notified period only.

• All pending forms must be filed within the prescribed timeline.

• Financial statements and annual returns must be prepared accurately prior to filing.

• After closure of the Scheme, normal penalty and prosecution provisions shall apply.

⚠ Risk of Continued Non-Compliance

Failure to regularize pending filings may result in:

• Substantial additional fees

• Director disqualification under the Companies Act

• Initiation of strike-off proceedings

• Regulatory notices and prosecution

📌 Professional Advisory

Companies with pending ROC compliances are advised to review their filing status immediately and take corrective action within the Scheme period to avoid future legal and financial exposure.