MCA Compliance Alert
Companies Compliance Facilitation Scheme 2026: A One-Time Relief You Cannot Afford to Miss
By CA Kunal Kumar | April 3, 2026 | 8 min read
The Ministry of Corporate Affairs has launched CCFS-2026 — a limited-window amnesty scheme that lets companies clear years of pending annual filings by paying just 10% of the additional fees. Here’s everything you need to know, explained simply.
If your company has missed filing Annual Returns (MGT-7) or Financial Statements (AOC-4) over the past few years, the accumulating penalty of ₹100 per day — with no upper cap — may have turned into an enormous liability. The good news? The Central Government has stepped in with General Circular No. 01/2026, dated 24th February 2026, introducing a scheme to give companies a clean slate.
What is the CCFS-2026?
The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) is issued under Section 460 read with Section 403 of the Companies Act, 2013. It is a time-bound, one-time opportunity for companies to regularise their delayed filings at a drastically reduced cost. The scheme also covers dormancy and voluntary strike-off options for inactive entities.
Scheme opens: 15th April 2026 | Scheme closes: 15th July 2026
You have exactly 3 months to act. Do not wait.
Three Options Available Under the Scheme
OPTION A Clear pending annual filings
File all overdue forms (MGT-7, AOC-4, ADT-1, etc.) and pay only 10% of the total additional fees that would otherwise be due. Normal filing fees still apply in full.
OPTION B Apply for dormant company status
File e-form MSC-1 and pay only 50% of the normal filing fee. Ideal for companies with no active business that wish to remain on the register with minimal compliance obligations under Section 455.
OPTION C Strike off the company
File e-form STK-2 and pay only 25% of the applicable filing fees. The most cost-effective exit route for defunct companies looking to close formally.
Fee Structure at a Glance
| Action | What You Pay |
|---|---|
| Annual filing (MGT-7, AOC-4, etc.) | Normal fee + only 10% of additional/late fee |
| Dormancy application (MSC-1) | 50% of normal filing fee |
| Strike off application (STK-2) | 25% of applicable filing fee |
Who is Eligible — and Who is Not?
All companies registered under the Companies Act, 2013 (or earlier) can avail this scheme except the following:
✗ Companies that have already applied for strike-off
✗ Companies that have previously obtained dormant status
✗ Companies dissolved under a scheme of amalgamation
✗ Vanishing companies
If your company does not fall into any of the above categories, you are eligible. This includes MSMEs, private limited companies, producer companies, and One Person Companies (OPCs).
What Immunity Does the Scheme Offer?
Filing under CCFS-2026 provides important protection from penalty proceedings under Sections 92 and 137 of the Companies Act:
Before notice is issued
If you file before the adjudicating officer issues any notice, proceedings are concluded and no penalty is levied.
Within 30 days of notice
If you file within 30 days of receiving a notice, proceedings are still concluded and no penalty is imposed.
After 30 days / after order passed
Filing under the scheme does not change your liability to pay penalties already imposed. However, the 10% reduced additional filing fee benefit still applies.
Why Act Now — and Not in July?
Most companies wait until the last week of any compliance window, and this creates three serious problems: professional capacity at CA firms fills up fast, the MCA21 portal slows down under load, and rushed filings increase the risk of errors or rejections. The smart move is to start the compliance review this month itself.
Furthermore, after the scheme closes on 15th July 2026, the Registrars of Companies have been explicitly directed to take necessary action against companies that remain in default. Penalties, adjudication proceedings, and disqualification of directors are all on the table.
Action Checklist for Your Company
✅ Calculate normal fee + 10% of the additional fee payable
✅ Prepare and review financial statements if not already done
✅ File all relevant forms on MCA21 portal between 15th April – 15th July 2026
✅ Consider Option B (dormant) or Option C (strike off) for inactive entities
If you are unsure of the total pending fees or which forms apply to your company, consult a practising CA before the scheme window opens. Early consultation means more time to gather documents and less pressure on the filing date.
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