Is the CCFS-2026 the ultimate "Clean Slate" opportunity for your company?

General Circular No. 01/2026 Dated 24th Feb 2026

What is the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)?

The CCFS-2026 is a one-time opportunity introduced by the MCA to help companies complete their pending annual filings or to formally close/become dormant at a significantly reduced cost. It aims to improve the accuracy of the corporate registry and support "ease of doing business" for entrepreneurs and MSMEs.

When will this scheme be active?

It will come into force on April 15, 2026, and will remain open until July 15, 2026.

Why was this scheme introduced?

Normally, companies that delay filing their annual returns or financial statements must pay an additional fee of ₹100 per day, which has no upper limit. Many companies, especially smaller ones and MSMEs, have faced a heavy financial burden due to these accumulated fees. This scheme allows them to clear their records without paying the full penalty.

Who is NOT allowed to use this scheme?

• Companies already facing final notices for striking off their names by the Registrar.

• Companies that have already applied for striking off or dormant status before the scheme started.

• Companies that have been dissolved through amalgamation.

• Vanishing companies

What are the financial benefits of the scheme?

• Complete Pending Filings: Pay the normal filing fee plus only 10% of the total additional fees that would usually be due for the delay.

• Declare as a 'Dormant Company': If a company is inactive but wants to remain on the register with minimal requirements, it can file e-form MSC-1 by paying only half (50%) of the normal fee.

• Strike Off/Close the Company: If a company wants to shut down, it can file e-form STK-2 by paying only 25% of the usual filing fees.

Which forms are covered under scheme?

• Annual Filings: MGT-7, MGT-7A (Annual Returns) and AOC-4 (Financial Statements), ADT-1 (Auditor appointment), FC-3, FC-4

• Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23AC-XBRL, Form 23ACA-XBRL, Form 66 and Form 23B

  
  

Does the scheme offer protection from legal penalties?

Yes, the scheme provides immunity from certain penalties:

• No penalties will be charged for delayed annual filings if they are filed before an adjudication notice is issued or within 30 days of such a notice.

• Immunity is also granted against prospective prosecution or penal action for forms like ADT-1, provided no legal proceedings have already started before the filing.

Note: If a penalty has already been officially ordered by an officer before the filing, or if the 30 day notice period has expired, the company must still pay those specific penalties.

What happens if a company does not use this scheme?

Once the scheme ends on 15th July 2026, the Registrars of Companies are instructed to take necessary legal action against all companies that remain in default and did not take advantage of this facilitation