Companies Compliance Facilitation Scheme, 2026

CCFS-2026 refers to the Companies Compliance Facilitation Scheme, 2026, a one-time compliance-relief initiative launched by the Ministry of Corporate Affairs (MCA), Government of India to help companies regularize statutory filings with significantly reduced penalties.

1 Overview

Full Name: Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)
Authority: Ministry of Corporate Affairs (MCA), Government of India
Notification: MCA General Circular No. 01/2026 dated 24 February 2026
Purpose: Provide relief to Indian companies burdened with high additional fees and compliance defaults by offering reduced fees and a compliance reset opportunity.

2 Scheme Duration

Effective Period: From 15 April 2026
End Date: 15 July 2026
This gives companies a 3-month one-time window to avail the benefits.

3 Key Benefits

✔ Reduced Additional Fees

Companies can file overdue annual compliance documents (like annual returns and financial statements) by paying:

Only 10% of the additional fees that would otherwise be due for delayed filings (instead of paying 100% plus daily penalties).
Normal statutory filing fees remain payable as usual.

✔ Option for Dormant Company Status

Inactive companies can apply for dormant company status under Section 455 of the Companies Act by:

Filing e-Form MSC-1
Paying only 50% of the normal filing fee.
This is useful for companies that want to retain their corporate identity but minimize compliance.

✔ Strike-Off (Closure) at Reduced Fees

Companies wishing to close their operations can:

File e-Form STK-2 for voluntary strike-off
Pay only 25% of the applicable filing fee (e.g., ₹2,500 instead of ₹10,000).
This simplifies and reduces the cost of closure for inactive, non-operational entities.

4 Forms Covered

The scheme covers many relevant MCA filings, including but not limited to:

MGT-7 / MGT-7A – Annual Returns
AOC-4 and related forms – Financial Statements
ADT-1, FC-3, FC-4
Old Act forms (from Companies Act, 1956) such as form 20B, 23AC, 23ACA, etc.

5 Immunity from Penalty

If filings are completed under the scheme:

Penalties under Sections 92 & 137 of the Companies Act (relating to Annual Returns and Financial Statements) may be waived provided filings are made before adjudication proceedings are concluded or within a specified period after notice.
This reduces risk of penalty proceedings for eligible companies.