CCFS-2026: MCA Opens One-Time Compliance Window for Companies to complete pending filing with reduced fees

The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026), offering a one-time opportunity for companies to regularize pending statutory filings at significantly reduced additional fees.

Announced through General Circular No. 01/2026, the scheme will remain in force from April 15, 2026, to July 15, 2026. It allows companies to file overdue annual returns and financial statements by paying only 10% of the additional fees otherwise applicable under the Companies Act, 2013.

Since July 2018, delayed filings have attracted an additional fee of ₹100 per day without any upper limit. The MCA stated that many companies, including MSMEs and private entities, faced financial strain due to mounting penalties, prompting the introduction of the scheme.

Under CCFS-2026, eligible companies may also:

• 10% Additional Fees: Companies can file overdue annual returns and financial statements by paying only 10% of the additional fees otherwise applicable under Section 403 of the Companies Act, 2013. Since 2018, delayed filings have attracted ₹100 per day without any upper limit.
• Dormant Status Option: Inactive companies may apply for dormant status under Section 455 by paying 50% of the normal filing fees.
• Strike-Off at Concessional Rate: Companies opting for voluntary strike-off can file Form STK-2 by paying only 25% of the applicable filing fees.

However, the scheme excludes companies against whom final strike-off notices have been issued, companies already dissolved, vanishing companies, and certain others.

The circular also provides limited immunity from penalty proceedings in specific cases where filings are completed within prescribed timelines.

The MCA said the move aims to improve compliance levels, update corporate registry records, and promote ease of doing business. After the scheme concludes, Registrars of Companies will initiate action against entities that continue to remain in default.

The initiative is expected to benefit thousands of companies seeking to regularize compliance and avoid heavy financial penalties.

Q1: What is CCFS-2026?

CCFS-2026 is a one-time compliance scheme by MCA allowing companies to file pending returns at reduced additional fees.

Q2: What is the validity of CCFS-2026?

The scheme is valid from April 15, 2026, to July 15, 2026.

Q3: How much additional fee is payable under CCFS-2026?

Only 10% of the additional fee otherwise applicable.

Q4: Who cannot avail CCFS-2026?

Companies already dissolved, vanishing companies, and those under final strike-off notice.