The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) through General Circular No. 01/2026 dated 24 February 2026. This is a time-bound one-time opportunity for companies to regularise long-pending Annual Returns and Financial Statements at significantly reduced additional fees.
1.Scheme Period: 15 April 2026 to 15 July 2026 This three-month window allows companies to complete overdue filings with major financial relief.
2.Key Benefits Under CCFS-2026:
a.Filing of Pending Returns at 10% Additional Fee. Companies can file overdue:
- AOC-4 (Financial Statements)
- MGT-7 / MGT-7A (Annual Return)
- ADT-1 and other specified forms
By paying:
- Normal filing fee
- Only 10% of the additional fee otherwise payable. This results in substantial savings for companies with long-pending compliances.
b.Dormant Company Status at Concessional Fee: Inactive companies may apply for Dormant Status under Section 455 by paying only 50% of the normal filing fee. This is ideal for companies not carrying on business but wishing to retain corporate status.
c.Strike Off at Reduced Fee: Companies intending to close operations can file STK-2 for strike off by paying only 25% of the applicable filing fee. This makes voluntary closure more affordable.
2. Who Can Avail the Scheme? All companies may avail the scheme except:
- Companies that have already applied for dormant status or strike off
- Companies where final strike-off notice has been issued by ROC
- Companies already dissolved
- Vanishing companies
3.Why This Scheme Is Important:
Non-filing of annual returns and financial statements can lead to:
- Heavy additional fees
- Adjudication penalties
- Director disqualification under Section 164(2)
- Legal exposure and reputational risk
CCFS-2026 provides a structured and economical pathway to restore compliance.
4.Recommended Action Plan
Companies with pending filings should:
- Review pending financial years.
- Prepare financial statements year-wise.
- Conduct necessary board and general meetings.
- Complete filings within the scheme window.
- Evaluate whether Dormant Status or Strike Off is appropriate.
Early planning is critical to avoid last-minute congestion during the scheme period.
Our Professional Support
We assist Public Limited, Private Limited, and other companies in:
- Preparation of pending financial statements
- Audit coordination
- Filing of AOC-4 and MGT-7
- Regularisation strategy for long-defaulting companies
- Dormant conversion and strike off advisory
- Risk assessment for directors
If your company has pending MCA compliances from earlier financial years, this is the right time to regularise.For professional assistance in availing CCFS-2026, please contact us at the earliest.
