The Companies Compliance Facilitation Scheme (CCFS) is a one-time initiative introduced by the Ministry of Corporate Affairs to help companies regularize past non-compliances, reduce penalties, and move forward with confidence.
🎯 What is CCFS?
CCFS enables companies to file overdue statutory documents with the Registrar of Companies by offering:
Condonation of delay
Reduction in additional fees
Immunity from prosecution for eligible defaults
It acts as a fresh start for defaulting companies.
⭐ Key Features
✅ Condonation of delay in filings
💰 Reduced additional fees or penalties
🛡️ Immunity from prosecution (after compliance)
📜 Applicable under the Companies Act, 2013
⏳ Time-bound opportunity
📂 What CCFS Covers
Delay in filing documents with ROC
Overdue returns and financial statements
Additional fees due to late filing
Immunity after proper filing
Common Forms Covered:
MGT-7 (Annual Return)
AOC-4 (Financial Statements)
Other pending statutory forms
❌ What CCFS Does NOT Cover
Fraud or misrepresentation
Ongoing non-compliance cases
Cases under investigation (SFIO, CBI, etc.)
Matters already in court/tribunal
Other exclusions as notified
👥 Who Can Benefit?
Companies with pending ROC filings
Inactive companies seeking revival
Businesses aiming to clean compliance records
💡 Special Benefits
Filing pending forms at minimal additional cost
Dormant status application at reduced fees
Strike-off (STK-2) at concessional rates
⚠️ Important Points
Does not cover serious fraud cases
Immunity only after completing filings
Strictly time-bound scheme