The Ministry of Corporate Affairs (MCA), through General Circular No. 01/2026 dated 24 February 2026, has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026). This scheme provides a one-time opportunity for companies to regularise long-pending statutory filings at significantly reduced additional fees. It is a major step toward improving corporate compliance and cleaning up outdated records in the MCA registry.
For businesses seeking guidance, consulting a CA in Jaipur, a Company Registration Consultant in Jaipur, or a Company Consultant near me can help effectively utilise the scheme within the limited time frame.
Objective and Need for the Scheme
Under the Companies Act, 2013, companies are required to file annual returns and financial statements regularly. Delays attract an additional fee of ₹100 per day without any upper cap, often resulting in heavy financial burdens for defaulting companies.
Over time, a large number of companies became inactive or non-compliant, with inactive entities crossing 20 lakh. Industry stakeholders repeatedly requested relief measures. In response, the MCA introduced CCFS-2026 to:
- Provide financial relief from heavy additional fees
- Enable companies to update compliance records
- Facilitate closure or dormancy of inactive companies
- Improve transparency and accuracy of the corporate registry
Professionals such as a CA in Jaipur or a Company Consultant near me play a crucial role in advising companies on choosing the right compliance path.
Key Options Available Under CCFS-2026
The scheme offers three major options for companies:
1. Filing of Pending Returns
Companies can complete overdue filings by paying:
- Normal filing fees
- Only 10% of the applicable additional fees
This is a significant reduction compared to earlier schemes, making compliance far more affordable.
2. Dormant Company Status
Inactive companies can apply for dormant status under Section 455 by filing e-form MSC-1, with:
- Only 50% of the normal filing fees
This is suitable for companies that want to retain legal existence but are not actively operating.
3. Strike-Off of Company
Companies that wish to close operations can apply for strike-off through e-form STK-2, paying:
- Only 25% of the prescribed filing fees
The cost reduction makes it easier for defunct entities to exit legally.
For proper documentation and filing, businesses are advised to consult a Company Registration Consultant in Jaipur or search for a Company Consultant near me.
Key Highlights and Policy Shift
CCFS-2026 marks a clear shift from earlier “settlement schemes” to a “compliance facilitation” approach.
Major Improvements:
- Additional fees reduced to 10% (earlier 25%)
- Wider range of forms covered
- Simplified exit options with reduced fees
- Focus on proactive compliance rather than post-default settlement
The scheme reflects the government’s intention to promote disciplined corporate governance and discourage future non-compliance.
Scheme Duration
The scheme is available for a limited period:
15 April 2026 to 15 July 2026
Companies must act within this three-month window, as no extension is guaranteed. A CA in Jaipur can help ensure timely compliance before the deadline.
Applicability of the Scheme
The scheme applies to all companies except:
- Companies already under final strike-off notice
- Companies that have applied for strike-off or dormancy before the scheme
- Companies dissolved through amalgamation
- Vanishing companies
Eligible companies should take immediate action with the assistance of a Company Registration Consultant in Jaipur to avoid future penalties.
Forms Covered Under the Scheme
The scheme includes a wide range of forms, such as:
Under Companies Act, 2013:
- MGT-7 / MGT-7A (Annual Return)
- AOC-4 series (Financial Statements)
- ADT-1 (Auditor Appointment)
- FC-3 / FC-4 (Foreign Company filings)
Legacy Forms (Companies Act, 1956):
- Form 20B, 21A (Annual Returns)
- Form 23AC, 23ACA (Financial Statements)
- Form 66 (Compliance Certificate)
- Form 23B (Auditor Appointment)
This broader coverage ensures that most pending compliance issues can be resolved under one scheme.
Fee Structure Under CCFS-2026
| Type of Fees | Payable Amount |
|---|---|
| Normal Filing Fees | 100% |
| Additional Fees | Only 10% |
This reduction significantly lowers the financial burden on defaulting companies.
Immunity from Penalties
One of the most important benefits of the scheme is conditional immunity:
Cases Where No Penalty Applies:
- If filings are completed before receiving a notice
- Or within 30 days of receiving a notice
Cases Where Penalty Still Applies:
- If adjudication order has already been passed
- If penalty timelines have expired
For certain forms (like ADT-1), immunity from future prosecution is available if no legal action has started before filing.
Professional guidance from a CA in Jaipur ensures proper handling of such cases.
Consequences of Non-Compliance
The MCA has clearly stated that companies failing to comply within the scheme period may face:
- Heavy penalties
- Adjudication proceedings
- Strict regulatory action
There is a strong indication that similar relief schemes may not be introduced again. Therefore, companies should not delay action.
Conclusion
The Companies Compliance Facilitation Scheme, 2026 is a significant opportunity for companies to regularise past defaults at a minimal cost. With reduced additional fees, simplified processes, and options for dormancy or closure, it offers a comprehensive solution for both active and inactive companies.
However, the scheme is available only for a short duration, and strict enforcement will follow after its closure. Companies must act quickly to avoid future risks and financial liabilities.
Engaging a CA in Jaipur, a Company Registration Consultant in Jaipur, or finding a Company Consultant near me can help businesses navigate the process efficiently, ensure accurate filings, and make informed decisions about continuing or closing their operations.
In essence, CCFS-2026 is not just a relief scheme—it is a compliance reset mechanism aimed at building a cleaner, more transparent corporate ecosystem in India.
