COMPANIES COMPLIANCE FACILITATION SCHEME, 2026 (CCFS-2026)
Companies Compliance Facilitation Scheme, 2026 (CCFS-2026
The Ministry of Corporate Affairs (MCA) has issued General Circular No. 01/2026 dated 24th February 2026 introducing the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) to provide a one-time opportunity for companies to complete their pending statutory filings in the MCA-21 registry with significantly reduced additional fees. The notification comes in response to various representations from stakeholders seeking relief from financial burden caused due to delayed filings.
Objective of the Scheme
The Scheme aims to:
Improve compliance levels among companies.
Ensure accurate and updated information in the corporate registry.
Support new-age entrepreneurs, MSMEs, producer companies, and OPCs in ease of doing business.
Enable inactive or defunct companies to opt for dormancy or closure at substantially reduced compliance cost.
Key Features of CCFS-2026
Scope & Opportunity Provided
The Scheme offers a one-time condonation of delay for filing various Annual Returns, Financial Statements, and other e-forms under the Companies Act, 2013 and the Companies Act, 1956. Companies may:
Complete pending annual filings by paying 10% of the normal additional fees;
Apply for “Dormant Company” status under section 455 by filing e-form MSC-1 and paying 50% of the normal fee;
Apply for striking-off via e-form STK-2 by paying only 25% of the applicable fee.
Period of Operation
The Scheme will remain in force from 15 April 2026 to 15 July 2026.
Applicable Forms
The Scheme covers multiple e-forms including:
MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 XBRL, ADT-1, FC-3, FC-4,
Forms under Companies Act 1956 such as 20B, 23AC, 23ACA, 23AC-XBRL, 23ACA-XBRL, 66, 23B.
Companies Not Eligible
The Scheme does not apply to:
Companies already issued final notice for striking off under Section 248;
Those which have applied for voluntary strike-off;
Companies already granted dormant status;
Companies dissolved via amalgamation;
Vanishing companies.
Fee Structure under the Scheme
As per the circular:
Type of Fee Amount Normal Filing FeeAs prescribed under applicable rules
Additional Fee10% of the normal additional fees prescribed
Immunity from Prosecution & Penalties
The Scheme grants immunity for delayed filings under the following conditions:
Filings are completed before issuance, or within 30 days of issuance, of notice by the adjudicating officer under Sections 92 or 137.
For forms such as ADT-1, FC-3, FC-4, 20B, 21A, 23AC, 23ACA, XBRL forms, 66, and 23B, immunity applies only if filings are made under the Scheme and no prior prosecution or adjudication proceedings have been initiated.
Post-Scheme Action
After the closure of CCFS-2026 on 15 July 2026, Registrars of Companies (RoCs) will initiate necessary regulatory actions against companies that fail to avail benefits of the Scheme and remain non-compliant.
The General Circular can be accessed at:
Your Compliance Partner R V SECKAR FCS ,LLB 79043 19295
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