The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) to promote the “ease of doing business” for the growing number of active companies in India. This scheme serves as a one-time opportunity for companies to clear their pending annual filings and financial statements while significantly reducing the financial burden of late fees.
A Window for Compliance and Closure
The scheme is designed to help companies—particularly MSMEs and new-age entrepreneurs—that have struggled to maintain timely compliances. It will be in force for a limited period, starting April 15, 2026, and concluding on July 15, 2026. Under CCFS-2026, companies have three primary options:
• Complete Pending Filings: Companies can file overdue annual returns and financial statements by paying only 10% of the total additional fees usually applicable for delays.
• Opt for Dormancy: Inactive companies can apply for “dormant” status (via e-form MSC-1) by paying half of the normal fee, allowing them to remain on the register with minimal compliance requirements.
• Company Closure: Entities wishing to be struck off the register (via e-form STK-2) can do so by paying just 25% of the standard filing fees.
Legal Immunity and Eligibility
One of the most significant benefits of CCFS-2026 is the immunity from prosecution and penalties. If a company makes its filings under this scheme—either before a notice is issued or within 30 days of receiving an adjudication notice—proceedings related to the delay will be concluded without further penalties.
However, the scheme is not universal. It does not apply to companies already undergoing striking-off processes, companies that already applied for dormant status before the scheme, vanishing companies, or those dissolved through amalgamation.
Post-Scheme Consequences
The MCA has cautioned that this is a final opportunity to rectify records. Once the scheme concludes on July 15, 2026, Registrars of Companies will take strict legal action against any remaining defaulting companies that failed to avail themselves of these benefits.