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Latest from the Regulator - February 2026
Companies Compliance Facilitation Scheme (CCFS-2026)
The Companies Act, 2013 mandates that all companies file their Annual Return and Financial Statements, with filing fees governed under Section 403 read with the Companies (Registration Offices and Fees) Rules, 2014. Since 1 July 2018, a stringent additional fee of C100 per day-without any upper cap-has been imposed for delays in filing these documents.
Over time, several companies, including MSMEs and private entities, have struggled to complete their annual compliances within prescribed timelines, resulting in significant financial burden due to accumulating additional fees.
To address this issue, the Central Government has introduced a one-time relief measure titled the “Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)”, under Sections 460 and 403 of the Act.
• Scheme Period:
Effective From: 15 April 2026
Valid Till: 15 July 2026
• 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. The said provision enables inactive companies to remain on the register of the companies with minimal compliance requirements; or
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.
• Applicability: All companies except for the following are permitted to file relevant e-forms which were due for filing on any given date in accordance with the provisions of this Scheme:
a. companies against which action of final notice for striking off the name u/s 248 of the Act (previously section 560 of Companies Act, 1956) has already been initiated by the Registrar;
b. companies which have filed application for striking off their name from the register of companies;
c. companies which have filed for obtaining Dormant Status under section 455 of the Act before the inception of this Scheme;
d. companies which have been dissolved pursuant to a scheme of amalgamation under the Act; e) vanishing companies;
• Manner of payment of normal fees and additional fees, as the case may be, under the Scheme:
i. Every company shall be required to pay the fees on the filing of each relevant e-form as per the following table:
ii. Every company which files an application for obtaining the status of a “dormant company” under section 455 in e-form MSC-1 shall pay a fee of one-half of the normal filing fees applicable in this regard under the rules.
| TYPE OF FEES | AMOUNT |
| Normal fees | As prescribed under the rules |
| Additional fees | 10% of the additional fees as prescribed under the rules |
ii. Every company which applies for striking off by filing e-form STK-2 shall be required to pay only 25% of the applicable filing fees under Companies (Removal of Name of Companies from the Register of Companies) Rules, 2016.
• What Forms are covered under the Scheme?
The Scheme applies to "relevant e-forms" relating to:
• Any one or more of the e-forms MGT-7, MGT-7A, АОС-4, АОC-4 CFS, AOC-4 NBFC (Ind AS), AOC- 4 CFS NBFC (Ind AS), AOC4 (XBRL), ADT-1, FC-3, FC-4 (the Forms notified under the Companies Act, 2013 and the Rules thereunder), and
• Any one or more of the e-forms Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23AC-XBRL, Form 23ACA-XBRL, Form 66 and Form 23B (the Forms notified under the Companies Act, 1956 and the Rules thereunder).
What if the Company fails to file pending forms under the Scheme?
The MCA has issued a clear warning. If the company remains non-compliant after the scheme window closes on 15 July 2026, the Registrars of Companies may exercise adjudication powers to take action against entities that have not availed themselves of the scheme, which could result in significant financial penalties.
For more details, visit:
https://www.mca.gov.in/bin/dms/getdocument?mds=ZojVoJLpnPM35BP6QFpABA%253D%253D&type=open
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