MCA Introduces Companies Compliance Facilitation Scheme 2026 (CCFS-2026) – Big Relief for Defaulting Companies
Summary: MCA has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026), giving companies a one-time opportunity to complete pending annual filings, apply for dormant status, or strike off inactive companies with significantly reduced fees. The scheme is effective from 15 April 2026 to 15 July 2026.
MCA Introduces Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)
The Ministry of Corporate Affairs (MCA), through General Circular No. 01/2026 dated 24th February 2026, has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026). This scheme offers a major compliance relief to defaulting companies that have pending annual filings and financial statement filings. :contentReference[oaicite:0]{index=0}
Under the Companies Act, 2013, companies are required to file Annual Returns and Financial Statements on time. Since 1 July 2018, delayed filing attracts an additional fee of ₹100 per day without any upper limit, creating a heavy financial burden for many companies, especially MSMEs, private companies, OPCs, and inactive companies. :contentReference[oaicite:1]{index=1}
To provide a one-time opportunity for compliance and to improve Ease of Doing Business, MCA has launched CCFS-2026 to help companies regularise pending filings, obtain dormant status, or apply for strike off at concessional fees. :contentReference[oaicite:2]{index=2}
Scheme Period
| Particular | Date |
|---|---|
| Scheme Start Date | 15 April 2026 |
| Scheme End Date | 15 July 2026 |
| Scheme Type | One-Time Compliance Opportunity |
The scheme remains open only for this limited period. Companies should act within the timeline to avail the benefits.
Main Benefits Under CCFS-2026
1. Pending Annual Filings with Only 10% Additional Fees
Companies can complete pending annual filings by paying:
Normal Filing Fee + Only 10% of Additional Fees
This is a major relief compared to the normal provision where additional fees of ₹100 per day continue without any upper limit.
Illustration
If annual return filing is delayed by 300 days:
| Normal Scenario | Under CCFS-2026 |
|---|---|
| 300 × ₹100 = ₹30,000 additional fees | Only 10% = ₹3,000 additional fees |
This example clearly shows the major financial relief available under the scheme. :contentReference[oaicite:5]{index=5}
Relevant Forms Covered
| Companies Act, 2013 Forms | Older Companies Act, 1956 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 |
Form 20B Form 21A Form 23AC Form 23ACA Form 23AC-XBRL Form 23ACA-XBRL Form 66 Form 23B |
The scheme covers all pending annual filings including filings for FY 2024–25.
2. Dormant Company Status with Half Fees
Inactive companies can apply for dormant company status under Section 455 of the Companies Act, 2013 by filing:
Form MSC-1
Fee payable:
Only 50% of the Normal Filing Fees
This allows inactive companies to remain on the register with minimal compliance burden instead of full operational compliance.
3. Strike Off with Only 25% Filing Fees
Companies that wish to close operations can apply for strike off by filing:
Form STK-2
Fee payable:
Only 25% of Applicable Filing Fees
This is highly beneficial for inactive and defunct companies seeking closure.
Who Cannot Avail This Scheme?
Although the scheme is widely available, certain companies are excluded.
| Not Eligible Companies |
|---|
| Companies against which final notice for strike off under Section 248 has already been initiated |
| Companies that have already filed application for strike off |
| Companies that applied for dormant status before commencement of the scheme |
| Companies dissolved due to amalgamation |
| Vanishing companies |
Only eligible companies can use the benefits of CCFS-2026.
Immunity from Penalty – Very Important Relief
The scheme also provides immunity from penalty in many cases.
Where filings under:
- Section 92 – Annual Return (MGT-7 / MGT-7A)
- Section 137 – Financial Statements (AOC-4 and related forms)
are completed:
- before issuance of notice by adjudicating officer, OR
- within 30 days from issuance of such notice
then the proceedings shall conclude and no penalty shall be leviable.
Important Note
If adjudication order has already been passed or 30 days have expired after notice, penalties already imposed will continue and only filing fee relief applies.
Separate Immunity Form Required?
No. There is no requirement to file any separate form for availing immunity.
Can Immunity Be Availed for Section 96 Default?
No.
However, companies may first conduct AGM for previous financial years, adopt financial statements, and then update filings under the scheme.
What If Financial Statements Are Not Audited?
The scheme allows overdue filing of financial statements including ADT-1. However, companies must first get accounts audited for the relevant years and obtain a valid UDIN (Unique Document Identification Number) as per ICAI guidelines before filing.
Can Multiple Pending Filings Be Regularised?
Yes. Companies can use the scheme to regularise multiple pending filings, subject to eligibility and compliance with applicable conditions.
Important Clarification for Strike Off Applicants
If a company intends to get its name struck off, filing only STK-2 may not always be enough.
Under Rule 4 of the Companies (Removal of Name of Companies from the Register of Companies) Rules, 2016, companies are generally required to file financial statements and annual returns up to the end of the financial year in which business operations ceased.
However, where Registrar has initiated action under Section 248(1) but final notice in STK-7 has not yet been issued, all pending overdue filings must be completed first.
What Happens If Companies Do Not Use This Scheme?
After the scheme closes, defaulting companies will be liable for normal enforcement action by the Registrar of Companies (ROC), including:
- Penalty proceedings
- Adjudication
- Prosecution where applicable
- Strike off from the register
This makes timely use of CCFS-2026 extremely important.
Final Words
The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) is one of the biggest compliance relief measures introduced by MCA in recent years.
It provides a golden opportunity for defaulting companies to regularise annual filings, reduce heavy additional fees, obtain dormant status, or close inactive companies at highly concessional rates.
Professionals, Company Secretaries, Chartered Accountants, and business owners should carefully review pending filings and act before 15 July 2026 to avoid future penalties and legal action.
Do not miss this one-time compliance window.
Stay updated. Stay compliant.
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