🏛️ MCA Introduces Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)

The Ministry of Corporate Affairs (MCA) has launched a one-time amnesty scheme to enable defaulting companies to regularise pending statutory filings with reduced financial burden and conditional immunity.

Scheme Validity

• Effective from April 15, 2026 to July 15, 2026

• Provides a three-month compliance window

Objective of the Scheme

• Improve corporate compliance levels

• Reduce litigation burden

• Promote ease of doing business

• Provide structured opportunity to update statutory records

Key Relief Measures under CCFS-2026

Under the scheme, companies can:

• File pending documents by paying only 10% of the additional fees otherwise payable for delayed filings

• Apply for Dormant Status (MSC-1) by paying 50% of the normal filing fee

• Apply for Strike-off (STK-2) by paying 25% of the applicable filing fees

Forms Covered under CCFS-2026

The scheme includes filing of the following forms:

• MGT-7 / MGT-7A

• AOC-4 / AOC-4 CFS

• ADT-1

• FC-3

• FC-4

• And other prescribed statutory forms

Immunity Provisions

Filings made under the scheme may receive immunity from penalty proceedings under:

• Section 92 (Annual Return)

• Section 137 (Financial Statements)

of the Companies Act, 2013

Immunity is subject to conditions specified in the scheme.

However, where adjudication orders imposing penalties have already been passed, the liability to pay such penalties will remain unchanged.

Companies Not Eligible

The scheme does not apply to:

• Companies where final strike-off notice proceedings have already been initiated

• Companies that have already applied for strike-off

• Dissolved or amalgamated companies

• Vanishing companies

Action Points for Companies

• Review compliance status on the MCA21 portal before April 15, 2026

• Identify pending Annual Returns and Financial Statements

• Avail the scheme within the prescribed window

• Ensure timely compliance to avoid future penal action

After July 15, 2026, the Registrars of Companies (ROC) will initiate necessary action against companies that fail to regularise pending filings.