The Ministry of Corporate Affairs has introduced a major compliance relief measure for 2026 that offers companies a rare opportunity to correct past defaults at significantly reduced cost. Through the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026), businesses can regularise long-pending ROC filings with a substantial waiver on additional fees, along with structured relief from penalties in specified cases.

For companies struggling with delayed filings under the Companies Act, 2013, this is more than just an amnesty window. It is a strategic chance to reset compliance, restore credibility, and move forward with confidence.

What Is CCFS-2026 and Why Has MCA Introduced This One-Time Compliance Amnesty Scheme?

The Companies Compliance Facilitation Scheme, 2026, is a special compliance drive notified by the Ministry of Corporate Affairs through General Circular No. 01/2026 dated 24 February 2026.

The objective is clear:

• Encourage companies to complete long-pending statutory filings

• Reduce the burden of excessive additional fees

• Improve overall corporate compliance levels

• Clean up inactive and non-compliant entities from the MCA registry

This scheme is particularly beneficial for small companies, startups, MSMEs, and private limited companies that have accumulated heavy late filing charges over the years.

What Is the CCFS-2026 Scheme Period and Why Is Timely Filing Important?

The CCFS-2026 will be available from 15 April 2026 to 15 July 2026. This gives companies a three-month window to complete overdue filings and regularise compliance at minimal additional cost.

Once this window closes, regular penalties under Section 403 of the Companies Act will continue to apply, with no cap on daily additional fees.

Source:https://www.taxmann.com/post/blog/mca-launches-ccfs-for-delayed-filings-with-10-additional-fees

What Are the Major Benefits of CCFS-2026 for Companies?

1. 90% Waiver on Additional Filing Fees:

Under normal circumstances, delayed filings attract additional fees of ₹100 per day without any upper limit. For companies that have defaulted for multiple years, this can result in extremely high penalties.

Under CCFS-2026:

• Companies need to pay only 10% of the additional filing fees

• Effectively, there is a 90% waiver on late filing charges

• Normal filing fees remain applicable

This benefit alone can reduce compliance costs by thousands or even lakhs of rupees, depending on the delay period.

2. Reduced Fee for Dormant Status Application:

Many companies are inactive but not formally closed. These entities continue to face compliance obligations.

Under the scheme:

• Inactive companies can apply for dormant status

• Filing of Form MSC-1 will be allowed at 50% of the normal filing fee

Dormant companies enjoy minimal compliance requirements going forward, making this a practical option for temporarily inactive businesses.

3. Lower Strike-Off Filing Fee:

If a company no longer intends to operate, the scheme provides a cost-effective exit route.

During the scheme period:

• Form STK-2 (Strike-off application) can be filed

• Only 25% of the normal filing fee will be payable

This encourages proper closure of non-operational entities instead of prolonged non-compliance.

4. Conditional Penalty Immunity:

The scheme provides structured relief from penalties in specific situations:

• If pending forms are filed before issuance of the adjudication notice, no penalty will apply.

• If notice has already been issued, companies must file within 30 days to avail relief.

• If an adjudication order has already been passed, scheme benefits will not apply, and penalties remain payable.

This ensures genuine businesses get an opportunity to correct past mistakes.

Source: https://www.registerkaro.in/post/companies-compliance-facilitation-scheme-2026

Which Companies Are Not Eligible Under CCFS-2026?

While the scheme offers broad relief, it does not apply to:

• Companies already under final strike-off notice

• Companies that applied for strike-off before the scheme

• Companies that applied for dormant status before the scheme

• Vanishing companies

• Companies dissolved due to amalgamation

However, this amnesty window is strictly time-bound. Companies must assess their pending filings, confirm eligibility, and take prompt action within the scheme period. Delayed decisions could result in continued penalties and financial burden.

If your company has overdue ROC filings, this is the right time to regularise compliance, reduce liabilities, and move forward with confidence.