COMPANIES COMPLIANCE FACILITATION SCHEME 2026 (CCFS-2026)

25-Feb-2026 , 08:17:17 pm | By CASANSAAR print

COMPANIES COMPLIANCE FACILITATION SCHEME 2026 (CCFS-2026)

General Circular No. 01/2026
F.No. Policy-02/2/2020-CL-V

भारत सरकार / Government of India
कॉर्पोरेट कार्य मंत्रालय / Ministry of Corporate Affairs

3rd Floor, Room No. 13020,
Wing-D, Kartavya Bhavan-1,
Dr. R.P. Road, New Delhi – 110001

Dated: 24th February, 2026

To,
DGCoA
All Regional Directors,
All Registrars of Companies,
All Stakeholders.

Subject: Companies Compliance Facilitation Scheme, 2026 – reg.

Sir(s)/Madam(s),

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/- per day is applicable in respect of delay in filing annual returns and financial statements, without any upper limit.

This Ministry has been taking several initiatives from time to time to provide ease of doing business to the corporates. The number of active companies has crossed the 20 lakh mark and the rate of growth of companies in the country corresponds to the increase in the formalization of the economy, which consists of many new-age entrepreneurs, MSMEs, producer companies, OPCs, etc. The Ministry has received representations from various stakeholders with a request to waive off additional fees through a scheme. It has been noted that some companies, including MSMEs and private companies, have not been able to complete their annual compliances in time, leading to additional financial burden due to delayed filings.
In order to give a one-time opportunity to allow 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, in exercise of powers conferred under section 460 read with section 403 of the Companies Act, 2013, has decided to condone the delay through a Scheme namely “Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)”. The Scheme aims to improve compliance levels and ensure that the corporate registry reflects accurate and up-to-date information. It also facilitates inactive or defunct entities to opt for dormancy/closure by paying reduced fees.
Under the Scheme, companies/inactive companies have the option to:

a) Complete pending annual filings by paying only 10% of the total additional fees payable due to delay; or
b) Get declared as a ‘Dormant Company’ under section 455 by filing e-form MSC-1 and paying half of the normal filing fee; or
c) Apply for striking off by filing e-form STK-2 and paying 25% of the applicable filing fees.

The Scheme details are as under:

(i) The Scheme shall come into force on 15.04.2026 and remain in force till 15.07.2026.

(ii) Definitions:
“Act” means the Companies Act, 2013;
“Company” means a company under section 2(20) of the Act;
“Relevant e-forms” include MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC-4 (XBRL), ADT-1, FC-3, FC-4 and forms under the Companies Act, 1956 such as 20B, 21A, 23AC, 23ACA, 23AC-XBRL, 23ACA-XBRL, 66, 23B;
“Rules” means Companies (Registration Offices and Fee) Rules, 2014.

(iii) Applicability:
All companies except those against whom final notice for striking off has been issued, companies already dissolved, vanishing companies, and companies that have already applied for dormant status prior to the Scheme.

(iv) Fees under the Scheme:

Normal filing fees as prescribed under rules
Additional fees reduced to 10% of applicable additional fees

(v) Immunity:
No penalty shall be leviable if filings are made under the Scheme before issuance of notice or within 30 days of notice under sections 92 and 137. Certain other forms will receive immunity from prospective penal action if no prosecution or adjudication proceedings have been initiated prior to filing.