he Ministry of Corporate Affairs has introduced an important compliance relief scheme titled Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) through a circular dated 24 February 2026. This scheme provides companies with a one-time opportunity to complete pending filings, reduce heavy additional fees, and regularize their compliance status.
For many companies that have defaulted in filing annual returns or financial statements, this scheme can significantly reduce penalties and provide an easier route to compliance or closure.
Background of the Scheme
Under the provisions of the Companies Act, 2013, every company is required to file:
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Annual Return
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Financial Statements
As per Section 403, delayed filings attract additional fees of ₹100 per day with no upper limit. Over time, this has created a substantial financial burden on many companies, particularly:
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MSMEs
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Startups
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Small private companies
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OPCs
To address this issue and improve corporate compliance levels, the Government has introduced CCFS-2026.
Objective of CCFS-2026
The scheme has been introduced to:
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Provide a one-time compliance window for defaulting companies
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Reduce the burden of heavy additional filing fees
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Update records on the MCA registry
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Allow inactive companies to become dormant or close operations easily
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Improve transparency in corporate filings
Key Benefits of Companies Compliance Facilitation Scheme 2026
1. Major Reduction in Additional Fees
Companies can complete pending filings by paying only:
10% of the total additional fees otherwise payable.
This is a massive relief for companies with long pending filings.
2. Option to Convert into Dormant Company
Inactive companies can apply for Dormant Status under Section 455 by filing:
Form MSC-1
Fee payable:
Only 50% of the normal filing fees
Dormant status helps companies maintain their legal existence with minimal compliance.
3. Option for Company Strike Off at Reduced Fees
Companies wishing to close operations may apply for strike-off using:
Form STK-2
Fee payable:
Only 25% of the normal filing fees
This makes business closure significantly cheaper.
Scheme Period
The scheme will be active for a limited time:
Start Date: 15 April 2026
End Date: 15 July 2026
Companies should act quickly to take advantage of this compliance window.
Forms Covered Under the Scheme
The scheme covers several important forms including:
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MGT-7 / MGT-7A (Annual Return)
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AOC-4 / AOC-4 XBRL (Financial Statements)
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ADT-1
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FC-3
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FC-4
It also includes certain legacy forms under the Companies Act, 1956.
Immunity from Penalty
In many cases, companies filing under the scheme may receive immunity from penalties related to delayed filings, particularly if:
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Filings are completed before the issue of notice, or
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Within 30 days of receiving notice from the adjudicating officer.
However, if adjudication orders have already been passed, penalties already imposed will still apply.
Companies Not Eligible for the Scheme
The following companies cannot avail the scheme:
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Companies already under final strike-off notice
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Companies that have already applied for strike-off
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Companies that have already applied for dormant status
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Companies dissolved due to amalgamation
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Vanishing companies
Why Companies Should Act Now
After the scheme ends, the Registrar of Companies will initiate strict action against non-compliant companies. This may include:
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Heavy penalties
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Legal proceedings
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Disqualification of directors
Therefore, companies should regularize their compliance during this limited window.
Need Help With ROC Filings or CCFS-2026?
If your company has pending ROC filings or you want to take benefit of Companies Compliance Facilitation Scheme 2026, professional assistance can help you save significant costs.
CA Akshay Jain
Chartered Accountant
📧 Email: caakshayj@gmail.com
📞 Mobile: +91-9956948337/7379998666
Visit: www.caakshayjain.in