MCA launches Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)
Introduction
The Ministry of Corporate Affairs, Government of India, has issued General Circular No. 01/2026 dated 24 February 2026, introducing a one-time compliance relief Schemetitled Companies Compliance Facilitation Scheme, 2026 (CCFS-2026).
The scheme provides a major relief to defaulting companies by allowing filing of pending statutory documents at substantially reduced additional fees and also enables inactive companies to opt for dormancy or closure at concessional fees.
Objective of the Scheme
The scheme aims to:
- improve overall compliance levels,
- ensure that the MCA registry reflects correct and updated information, and
- provide an easy exit or dormant status option to inactive and defunct companies.
Period of the Scheme
CCFS-2026 shall be in force from 15 April 2026 to 15 July 2026.
Who can avail the Scheme?
All companies can avail the Schemeexcept:
- companies against which final notice for strike-off under section 248 has already been issued by the Registrar,
- companies which have already applied for strike-off,
- companies which have already applied for dormant status under section 455 before the scheme,
- companies dissolved under a scheme of amalgamation, and
- vanishing companies.
Options available under CCFS-2026
Under the scheme, companies (including inactive companies) may choose any of the following:
1. Filing of pending annual documents
Companies may file pending relevant forms:
- Annual Return and
- Financial Statements
by paying:
Only 10% of the additional fees otherwise payable for delayed filing (normal filing fees will still apply).
2. Obtaining Dormant Company status
Inactive companies may apply for dormant status under section 455 by filing e-Form MSC-1 and paying:
50% of the normal filing fee.
Dormant status enables companies to remain on the register with minimal compliance requirements.
3. Strike-off of company
Companies may apply for removal of name by filing e-Form STK-2 and paying:
only 25% of the normal filing fee prescribed for strike-off.
Forms covered under the Schemefor annual filings
The Schemecovers, inter-alia, the following forms:
- MGT-7 / MGT-7A
- AOC-4, AOC-4 XBRL, AOC-4 CFS
- ADT-1
- FC-3 and FC-4
- Old Companies Act, 1956 forms such as 20B, 21A, 23AC, 23ACA and related XBRL forms
Fee structure under CCFS-2026
| Particulars | Fees payable |
|---|---|
| Normal filing fee | As prescribed under the Rules |
| Additional fee for delayed filings | Only 10% of the additional fee otherwise applicable |
| Fee for dormant application (MSC-1) | 50% of normal fee |
| Fee for strike-off application (STK-2) | 25% of normal fee |
CCFS 2026 Fee Calculator
| Particulars | Value |
|---|---|
| Due Date | - |
| Delay (Days) | - |
| Normal Fee (₹) | - |
| Additional Fee (₹) | - |
| Total Fee (₹) | - |
| CCFS Fee (₹) | - |
Disclaimer: This calculator is prepared for general guidance and informational purposes only and does not constitute professional advice. The computation is indicative in nature and is based on the provisions of the Companies Act, 2013, applicable Rules and the Companies Compliance Facilitation Scheme, 2026. Actual fees and admissibility of filings shall be subject to validation and acceptance by the Ministry of Corporate Affairs (MCA) portal. The author shall not be responsible for any loss arising from reliance on this calculator.
Immunity from penalty
For Annual Return and Financial Statements
Where filings are made under the scheme:
- before issue of notice by the adjudicating officer, or
- within 30 days from the date of notice,
the proceedings under sections 92 and 137 shall be concluded and no penalty shall be levied.
However, where:
- the adjudication order has already been passed, or
- the 30-day period from notice has expired,
the liability to pay penalties shall remain unchanged.
For other forms such as ADT-1, FC-3, FC-4 and old Act forms
Immunity from prospective penal action shall be available if:
- the forms are filed under the scheme, and
- no prosecution has been launched and no show cause notice has been issued prior to such filing.
Consequences after the Schemeperiod
After the conclusion of the scheme, the Registrar of Companies shall initiate necessary action against companies which continue to remain in default.
Conclusion
Companies which have pending statutory filings or have become inactive should take advantage of this one-time opportunity to regularise their compliance or to opt for dormant status or strike-off at significantly reduced cost.
Early planning is strongly recommended to avoid last-minute technical and filing issues.