MCA Launches CCFS-2026 for Delayed Filings with 10% Additional Fees

General Circular No. 01/2026; dated: 24.02.2026

The MCA has launched the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026), granting companies a one-time opportunity to regularise their long-pending statutory filings at substantially reduced additional fees. The scheme is not merely a fee concession measure. The scheme aims to improve compliance levels and ensure that the corporate registry reflects accurate, up-to-date information. Additionally, it aims to facilitate inactive or defunct entities in opting for dormancy/closure by charging lower fees.

1. Background – Why CCFS Matters?

The Companies Act, 2013, requires all companies to file their annual returns and financial statements. Fees for filing such statements, documents, returns, etc., are governed by section 403 of the Companies Act, 2013, read with the Companies (Registration Offices and Fees) Rules, 2014. With effect from July 1, 2018, delays in filing annual returns and financial statements attract an additional fee of Rs 100 per day, without any upper limit, often resulting in substantial financial liability for companies with long-pending defaults.

The Ministry has undertaken several initiatives to promote ease of doing business for corporates. However, the number of inactive companies has crossed the 20-lakh mark and the Ministry has received representations from various stakeholders, including such companies, requesting a waiver of additional fees through a scheme.

To provide a one-time opportunity for companies to file their documents related to annual return and financial statements in the MCA-21 registry or to file for dormancy/closure, the Central Government, in exercise of powers under section 460 read with section 403 of the Companies Act, 2013, has decided to condone the delay in filing documents with the Registrar through a Scheme, namely the “Companies Compliance Facilitation Scheme, 2026”.

2. Options Available to Companies Under CCFS

Under the Scheme, companies/inactive companies have the option to:

(a) get their pending annual filings completed by paying only 10% of the total additional fees payable on account of delays or

(b) get their companies declared as ‘dormant company’ under section 455 of the Act by filing e-form MSC-1 and paying half of the normal fee payable under the rules.

(c) get their companies struck off by filing an application in e-form STK-2 during the currency of the scheme by paying 25% of the filing fees.

3. Period of Operation of CCFS

The scheme shall be operational from 15.04.2026 to 15.07.2026.

4. Applicability of the Scheme

All companies are permitted to file relevant e-forms that were due for filing on any given date in accordance with the provisions of the Companies Compliance Facilitation Scheme, 2026, except for the following:

(a) Companies against which final notice for strike-off under section 248 of the Companies Act, 2013 (previously section 560 of the Companies Act, 1956) has already been initiated.

(b) Companies that have themselves filed a strike-off application.

(c) Companies that have applied for obtaining dormant status under section 455 of the Act prior to the scheme.

(d) Companies that have been dissolved pursuant to a scheme of amalgamation

(e) Vanishing companies

5. What Forms are covered under the Scheme?

The Scheme applies to “relevant e-forms” relating to:

(a) Companies Act, 2013 Forms

• MGT-7 – Annual Return
• MGT-7A – Annual Return (OPC and Small Company)
• AOC-4 – Financial Statements
• AOC-4 CFS – Consolidated Financial Statements
• AOC-4 NBFC (Ind AS) – Financial Statements
• AOC-4 CFS NBFC (Ind AS) – CFS
• AOC -4 (XBRL) – Financial Statements in XBRL
• ADT-1 – Appointment of Auditor
• FC – 3 – Annual Accounts (Foreign Company)
• FC – 4 – Annual Return (Foreign Company)

(b) Legacy Forms under Companies Act, 1956

• Form 20B – Annual Return
• Form 21A – Annual Return (Small Company)
• Form 23AC – Balance Sheet
• Form 23ACA – Profit & Loss Account
• Form 23AC-XBRL – Balance Sheet (XBRL)
• Form 23ACA-XBRL – Profit & Loss Account (XBRL)
• Form 66 – Compliance Certificate
• Form 23B – Intimation of appointment of auditor

6. Manner of Payment of normal fees and additional fees under the Scheme

Every company must be required to pay the fees on the filing on the filing of each relevant e-form as per the following:

(a) Normal Fees – As prescribed under the Companies (Registration Offices and Fees) Rules, 2014

(b) Additional Fees – Only 10% of the additional fees as prescribed under the Companies (Registration Offices and Fees) Rules, 2014

Further, every company that files an application for obtaining the status of a ‘dormant company” under section 455 in e-form MSC-1 must pay a fee of one-half of the normal filing fees applicable in this regard.

Also, every company that applies for striking off by filing e-form STK-2 must be required to pay only 25% of the applicable filing fees under Companies (Removal of Name of Companies from the Registrar of Companies) Rules, 2016.

7. Immunity from Penalty Proceedings

The most valuable aspect of the scheme is the conditional immunity framework.

(a) Where no adjudication order is passed – If filings are made before issuance of notice by adjudicating authority or within 30 days of issuance of notice, then proceedings under section 92 or 137 shall be concluded and no penalty shall be levied.

(b) Where adjudication order is already passed – If the period of 30 days after issuance of notice for adjudication has expired or where the adjudication order imposing penalty for defaults under section 92 or 137 has already been passed, then liability to pay penalties remains unaffected.

Further, for forms such as ADT-1, FC-3, FC-4 and legacy forms, immunity against prospective penal action is available provided no prosecution has been initiated prior to filing under the Scheme.

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