MCA introduces Companies Compliance Facilitation Scheme 2026
Ministry of Corporate Affairs has issued General Circular No. 01/2026 dated 24.02.2026 introduced Companies Compliance Facilitation Scheme, 2026 to give a one-time opportunity to allow defaulting companies to file their documents related to Annual Return and Financial Statements in the MCA-21 registry, or to file for dormancy/closure, the Central Government.
The scheme shall come into force on 15.04.2026 and shall remain in force till 15.07.2026.
The Companies Act, 2013 requires all companies to file the Annual Return and Financial Statements. Fees for filing such statements, documents, returns, etc. are governed by section 403 of the Companies Act, 2013 read with Companies (Registration Offices and Fees) Rules 2014. With effect from 1st July, 2018, an additional fee of Rs. 100/- day is applicable in respect of delay in filing annual returns and financial statements, without any upper limit.
The Government, in exercise of the powers conferred under section 460 read with section 403 of the Companies Act, 2013, has decided to condone the delay in filing the above-mentioned documents with the Registrar of Companies (RoCs), wherever applicable, through a Scheme namely “Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)”. The Scheme is aimed at improving compliance levels and ensuring that the corporate registry reflects accurate and up-to-date information. Additionally, it is aimed at facilitating inactive or defunct entities to opt for dormancy/closure by paying lesser fees.
Under the Scheme, companies/inactive companies have the option to:
a. get their pending annual filings completed by paying only 10% of the total additional fees payable on account of delays; or
b. get their companies declared as ‘dormant company’ under section 455 of the Act by filing e-form MSC-1 and paying half of the normal fee payable under the rules. The said provision enables inactive companies to remain on the register of the companies with minimal compliance requirements; or
c. get their companies struck off by filing an application in e-form STK-2 during the currency of the scheme, by paying 25% of the filing fees.
The Scheme shall be applicable to all companies except the following:
(a) companies against which action of final notice for striking off the name u/s 248 of the Act (previously section 560 of Companies Act, 1956) has already been initiated by the Registrar;
(b) companies which have filed application for striking off their name from the register of companies;
(c) companies which have filed for obtaining Dormant Status under section 455 of the Act before the inception of this Scheme;
(d) companies which have been dissolved pursuant to a scheme of amalgamation under the Act;
(e) vanishing companies;
Under the Scheme: a. Every company shall be required to pay the fees on the filing of each relevant e-form as per the following table:
| Type of Fees | Amount |
| Normal Fees | As prescribed under the rules |
| Additional Fees | 10% of the additional fees as prescribed under the rules |
Immunity pursuant to the filing of relevant e-forms:
(a) No proceedings under section 92 or section 137 shall be concluded and no penalty shall be leviable, if the filings are made under the scheme:
i. prior to issuance of the notice by the adjudicating officer; or
ii. within thirty days of the issuance of the notice by the adjudicating officer.
In all other cases, i.e. where the filings are made under the scheme but the period of 30 days, after the issuance of notice for adjudication, has expired, or where the adjudication order imposing the penalty for the defaults under section 92 and section 137 has already been passed, the liabilities of the companies and its officers to pay the penalties [not the fees for filing of documents under section 403 of the Act] shall not undergo any change by virtue of the fact that such companies have made filings under this Scheme.
(b) In respect of e-forms 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, the immunity would be granted against any prospective penal action in respect of delayed filings of such forms, if: i. the said forms are filed under the Scheme; and ii. no prosecution has been filed, or adjudication proceedings have been initiated by issuance of a show cause notice, for such default, before the filing of such forms under the Scheme.
It has been specifically stated that after the expiry of the Scheme, the Registrars of Companies concerned shall take necessary action under the Act against the companies who have not availed this Scheme and are in default of filing these documents in a timely manner.
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