The Ministry of Corporate Affairs has introduced Companies Compliance Facilitation Scheme 2026, a one-time opportunity relief scheme allowing companies to regularize pending filings with substantially reduced additional fees. The Scheme directly tackle long-standing industry concerns regarding Rs.100 per day as a penalty.
Purpose:-
According to the Ministry of Corporate Affairs, the Scheme is aims at improving overall compliance levels and ensuring that the corporate registry reflects accurate and up-to-date information. It focuses on updating and purifying MCA-21 registry records, ensuring accurate corporate data for better transparency and governance. The scheme further allows inactive companies to opt for dormant status or strike-off at reduced fees.
Scheme Period:-
This three-month window activates on 15.04.2026 for compliance filings and ends on 15.07.2026, after which standard penalties apply.
Key Points:-
- 10% Additional Fees for Pending Filings:- Companies can file overdue Annual Returns (MGT-7/MGT-7A) and financial statements (AOC-4 variants) by paying standard fees plus 10% of the usual additional fee under Section 403, offering a 90% penalty cut from the 2018 norms for multi-year delays.
- Dormant Status Companies may seek dormant status via Form MSC-1 under Section 455 by paying half the regular filing fee.
- Strike-Off (Form STK-2):- Companies wishing to close operations may apply for strike-off by paying 25% of applicable filing fees. Companies opting for voluntary closure may file Form STK-2 by paying only 25% of applicable filing fees.
Companies Not Eligible for Scheme:-
- Companies where the Registrar has issued a final strike-off notice under Section 248 of the Companies Act, 2013
- Companies that have filed a voluntary application for striking off their name from the register of companies
- Companies that applied for dormant status under Section 455 prior to the scheme's inception
- Companies which have been dissolved pursuant to a scheme of amalgamation under the Act
- Vanishing companies.
Immunity Provision:-
Section 92- Annual Return & Section 137- Financial Statements:-
- All pending filings must be completed either before the issuance of a notice by the adjudicating officer or within 30 days from the date of such notice.
- Immunity for forms like ROC form ADT-1, ROC form FC-3, ROC form FC-4, and 1956 Act forms applies only if no prior prosecution or adjudication proceedings exist.
Forms Eligible under Scheme:-
- ROC form MGT-7 / MGT-7A - Annual Return
- AOC-4 (all variants): AOC-4, ROC AOC-4 CFS, AOC-4 NBFC (Ind AS), ROC AOC-4 CFS NBFC (Ind AS) and AOC-4 XBRL
- ROC form ADT-1 - Auditor Appointment
- FC-3, FC -4 - Foreign company filings
Summary
Since July 2018, delayed statutory filings have attracted an additional fee of Rs.100 per day with no cap, creating heavy financial strain, particularly for MSMEs and private companies. To address this, the Ministry of Corporate Affairs introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026), a one-time amnesty window allowing companies to complete pending annual filings at significantly reduced additional fees.
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