The
Ministry of Corporate Affairs (MCA) has introduced a one-time amnesty scheme
titled Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) to
provide relief to defaulting companies and enable them to regularise their
pending statutory filings. The scheme has been announced through General
Circular No. 01/2026 dated February 24, 2026 and is intended to improve
corporate compliance while reducing the burden of penalties and litigation.
Objective
of the Scheme
The primary objective of CCFS-2026 is to provide companies with an opportunity to complete their overdue filings of Annual Returns and Financial Statements at a substantially reduced additional fee. By doing so, the Ministry aims to encourage companies to update their statutory records and maintain compliance with the provisions of the Companies Act, 2013.
Scheme
Validity
The CCFS-2026
will be operational for a period of three months, providing companies a limited
compliance window:
- Start Date: April 15, 2026
- End Date: July 15, 2026
During this period, companies can regularise their pending filings and avail the benefits provided under the scheme.
Key
Relief Measures under CCFS-2026
Under
the scheme, the Ministry has provided several concessions to facilitate
compliance:
- Reduced Additional Fees: Companies can file pending
statutory documents by paying only 10% of the additional fees otherwise
payable for delayed filings.
- Dormant Status Application: Companies may apply for Dormant
Status through Form MSC-1 by paying 50% of the normal filing fee.
- Strike-off Application: Companies seeking to close their operations can apply for strike-off through Form STK-2 by paying 25% of the applicable filing fees.
Forms
Covered under the Scheme
The
scheme covers several commonly used statutory forms including:
- MGT-7 / MGT-7A – Annual Return
- AOC-4 / AOC-4 CFS – Filing of Financial Statements
- ADT-1 – Appointment of Auditor
- FC-3 and FC-4 – Forms related to foreign
companies
- Other similar overdue filings as applicable.
Immunity
Provisions
One
of the key benefits of the scheme is the provision of immunity from penalty
proceedings. Filings made under CCFS-2026 may receive immunity from penalty
actions initiated under:
- Section 92 – relating to filing of Annual
Return
- Section 137 – relating to filing of
Financial Statements
However, if an adjudication order imposing penalties has already been passed, the liability to pay such penalties will remain unaffected, and the scheme will not waive those amounts.
Companies
Not Eligible for the Scheme
The
scheme will not apply to the following categories of companies:
- Companies against which final
strike-off proceedings have already been initiated
- Companies that have already
filed an application for strike-off
- Dissolved or amalgamated
companies
- Vanishing companies
Action
Required by Companies
The MCA has advised companies to review their compliance status on the MCA21 portal before the scheme becomes operational on April 15, 2026. Companies with pending filings should take advantage of this opportunity to regularise their statutory records within the prescribed timeline.
After the conclusion of the scheme on July 15, 2026, the Registrar of Companies (ROC) will initiate appropriate regulatory action against companies that fail to update their pending filings.
Conclusion
The Companies
Compliance Facilitation Scheme, 2026 (CCFS-2026) represents a significant
compliance relief initiative by the Ministry of Corporate Affairs. By offering
reduced additional fees and immunity from certain penalty proceedings, the
scheme aims to enhance compliance levels, reduce litigation, and promote ease
of doing business in India. Companies are encouraged to utilise this one-time
opportunity to ensure their statutory filings are updated and remain compliant
with the Companies Act, 2013.
Disclaimer: The content of this blog is for informational and educational purposes only and does not constitute legal advice or opinion
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