Companies Compliance Facilitation Scheme, 2026 (CCFS‑2026)

Issued via MCA General Circular No. 01/2026 dated 24 February 2026. The Ministry of Corporate Affairs (MCA) has launched CCFS‑2026, a one-time relief scheme allowing companies to regularize pending filings with substantially reduced additional fees. The scheme responds to long-standing industry concerns regarding the ₹100 per day additional fee regime that had caused heavy penalty burdens for many entities.

Scheme Period: 15 April 2026 to 15 July 2026. A strict, non‑extendable three‑month compliance window. Key Reliefs Provided Under CCFS‑2026

Objective of CCFS‑2026: According to the Ministry of Corporate Affairs, the scheme aims to improve overall compliance levels, update and clean up MCA‑21 corporate registry records, reduce financial strain on companies, and promote ease of doing business. After the scheme ends, registrars of companies are expected to initiate action against companies that remain noncompliant.

Annual Filing at 10% of Additional Fees

• 10% Additional Fees for Pending Filings : Companies may file overdue Annual Returns (MGT‑7 / MGT‑7A) and Financial Statements (AOC‑4 and variants) by paying normal filing fees, plus only 10% of the additional fee otherwise applicable under Section 403. This is a 90% reduction compared to the standard penalty structure introduced in 2018.  This significantly reduces penalties for multi‑year defaults.
• Dormant Status at 50% Fees (Form MSC‑1) : Companies may apply for dormant status under section 455 by paying 50% of the normal filing fee. Inactive companies may apply for dormant status under Section 455 by paying 50% of the normal filing fees (Form MSC‑1).
• Strike‑Off at 25% Fees (Form STK‑2) : Companies wishing to close operations may apply for strike‑off by paying 25% of applicable filing fees. Companies opting for voluntary closure may file Form STK‑2 by paying only 25% of applicable filing fees.

Annual Filing Forms Covered

The following forms are eligible under CCFS‑2026: Under Companies Act, 2013

• ROC form MGT‑7 / MGT‑7A – Annual Return
• AOC‑4 (all variants):
  • AOC‑4
  • ROC AOC‑4 CFS
  • AOC‑4 NBFC (Ind AS)
  • ROC AOC‑4 CFS NBFC (Ind AS)
  • AOC‑4 XBRL
• ROC form  ADT‑1 – Auditor Appointment
• FC‑3, FC‑4 – Foreign company filings

Under Companies Act, 1956

Forms such as ROC form 20B, 21A, 23AC, 23ACA, 23AC‑XBRL, 23ACA‑XBRL, 66, 23B

Immunity Provisions

The scheme provides immunity from penalties and prosecution under Relevant Sections Section 92 – Annual Return & Section 137 Financial Statements. The following are immunity provisions conditions for Companies Compliance Facilitation Scheme, 2026

• Filings must be completed before issuance or within 30 days of issuance of notice by the adjudicating officer. Immunity for forms like ROC form ADT‑1, ROC form FC‑3, ROC form FC‑4, and 1956 Act forms applies only if no prior prosecution or adjudication has begun.

Companies Not Eligible for CCFS‑2026

The scheme excludes companies against which a final strike‑off notice has been issued. Dissolved companies, vanishing companies, and entities already under voluntary strike-off or already granted dormant status, so the following company is not liable for CCFS 2026.

• Companies already issued final striking‑off notice u/s 248
• A Companies that have already applied for voluntary strike‑off
• Companies already granted dormant status
• A Companies dissolved via amalgamation
• Vanishing companies

In Summary :

Since July 2018, companies delaying statutory filings have been liable to pay an additional fee of INR 100 per day without any upper limit, which has caused a significant financial burden for many entities, especially MSMEs and private companies. This prompted the MCA to announce the Companies Compliance Facilitation Scheme, 2026 (CCFS‑2026). The scheme offers a limited-period relief window for companies to regularize overdue filings at drastically reduced costs. A one‑time MCA amnesty scheme allowing companies to complete pending annual filings at heavily reduced additional fees.