In a significant move to promote “Ease of Doing Business” and support MSMEs, the Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) through General Circular No. 01/2026.

This scheme provides a one-time window for defaulting companies to clear their backlog of statutory filings with massive fee waivers and immunity from prosecution.

Why has this scheme been introduced?

Since 2018, companies have faced a steep additional fee of ₹100 per day for late filings, which often accumulates into an unmanageable financial burden for small businesses. The CCFS-2026 aims to clean the corporate registry by allowing inactive or non-compliant companies to either regularize their status or exit gracefully at a reduced cost.

Key Highlights of the CCFS-2026

• Validity Period: The scheme will be active for exactly three months, from 15th April 2026 to 15th July 2026.

• 90% Fee Waiver: Companies only need to pay 10% of the usual additional fees for pending annual filings like MGT-7 and AOC-4.

• Immunity from Prosecution: Filing under this scheme grants immunity from legal proceedings and penalties specifically related to the delay in filing.

• Exit Options: Inactive companies can apply for Dormant Status at a 50% fee discount or a Voluntary Strike-Off at a 75% fee discount.

Eligible Forms under the Scheme

The scheme covers a wide range of essential forms under the Companies Act, 2013 and 1956, including:

• AOC-4 / AOC-4 XBRL / AOC-4 CFS: Financial Statements.

• MGT-7 / MGT-7A: Annual Returns.

• ADT-1: Appointment of Auditors.

• Old Forms: 20B, 23AC, 23ACA, 23B, and 66.

Frequently Asked Questions (FAQs)

1. Who can avail of the CCFS-2026? The scheme is open to any company that has defaulted in filing its due statutory documents with the Registrar of Companies (RoC). This includes Private Limited Companies, One Person Companies (OPCs), and MSMEs.

2. Which companies are excluded from the scheme? The scheme does not apply to:

• Companies against which final strike-off notices have already been issued by the RoC.

• Companies that have already applied for strike-off or dormant status before April 15, 2026.

• “Vanishing Companies” as identified by the Ministry.

• Amalgamated or merged companies that have already ceased to exist.

3. Does the scheme provide immunity for all legal violations? No. The immunity is strictly limited to the penalties and prosecution arising from the delay in filing the specified documents. It does not cover other substantive violations of the Companies Act or other laws.

4. What happens if I received an adjudication notice before filing? If an adjudication notice was issued, you can still avail of the scheme as long as you file within the window and pay the 10% additional fee. However, if the filing is done more than 30 days after the notice, additional procedural steps may apply.

5. How do I apply for the scheme? Eligible companies must file their pending documents through the MCA-21 V3 Portal during the scheme period. After the filings are approved, companies must file an electronic application (Form CCFS-2026) to claim immunity, for which there is no filing fee.

6. What happens if I miss the July 15th deadline? Once the scheme ends, the RoC is expected to take strict action against defaulting companies, including high penalties and possible disqualification of directors.

Final Word from Legal Delight

Compliance is the backbone of business sustainability. If your company has pending filings, the CCFS-2026 is perhaps the best opportunity you will have to clean your record and avoid litigation.

Need help with your filings? Contact Legal Delight for expert guidance on regularizing your company under this new scheme!

🔗 Official Reference: General Circular No. 01/2026 dated 24 February 2026