The Ministry of Corporate Affairs (MCA) issued General Circular No. 01/2026 dated 24 February 2026 introducing the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026), a one-time opportunity for companies to regularise delayed statutory filings and, where applicable, opt for dormancy or strike-off at concessional fees.
The scheme has been introduced in response to the continuing burden of additional fees on delayed filings and is intended to improve compliance levels while ensuring that the corporate registry reflects accurate and updated information.
Who can benefit
The scheme is available to all companies, except as under.
-Companies against which final notice for striking off the name under section 248 has already been initiated by the Registrar.
-Companies that have already applied for striking off their name from the register.
-Companies that have applied for dormant status under section 455 before the commencement of the scheme.
-Companies dissolved pursuant to a scheme of amalgamation.
-Vanishing companies.
Relevant filings covered
-MGT-7 and MGT-7A.
-AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 XBRL.
-ADT-1.
-FC-3 and FC-4.
-Legacy forms under the Companies Act, 1956, including Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23AC-XBRL, Form 23ACA-XBRL, Form 66, and Form 23B.
Scheme period and fee relief
The scheme came into force on 15 April 2026 and remains in force until 15 July 2026.
During this period:
-For relevant pending annual filing e-forms, companies are required to pay the normal filing fee as prescribed under the rules plus only 10% of the additional fees against earlier additional fee of Rs. 100/- day in respect of delay in filing annual returns and financial statements, without any upper limit.
-For dormant status applications in e-form MSC-1, the company must pay half of the normal filing fee.
-For strike-off applications in e-form STK-2, the company must pay 25% of the applicable filing fees.
Immunity under the scheme
The scheme also provides limited immunity from penal consequences in specified cases.
1.For filings related to section 92 and section 137:
-If the relevant filings are made before issuance of a notice by the adjudicating officer, or within 30 days of such notice, the proceedings are to be concluded and no penalty is leviable.
-If filings are made after the 30-day period or if an adjudication order has already been passed, the liability to pay penalties remains unchanged, though the filing fees under section 403 are not affected by that penalty position.
2.For forms such as ADT-1, FC-3, FC-4, Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23AC-XBRL, Form 23ACA-XBRL, Form 66, and Form 23B:
-Immunity is available only if the forms are filed under the scheme.
-No prosecution should have been filed, and no adjudication proceedings should have been initiated by issuance of a show cause notice, before the filing under the scheme.
Companies that do not avail the scheme and remain in default may face action by the concerned Registrar of Companies after the scheme concludes.
Akansha Rathi and Associates (ARACS), a Company Secretary firm in Navi Mumbai, is engaged in compliance-related services and company registration services. We have a team of experts who not only possess the required skills and experience but have also worked in complex business environments, assisting clients with ROC filings, MCA compliance, statutory compliance, and corporate governance matters. We provide structured and reliable solutions in terms of delivering end-to-end compliance and incorporation support to our clients.