MCA_Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)
CCFS-2026 is a one-time opportunity for companies to regularize delayed filings, opt for dormancy, or strike off at significantly reduced fees, with conditional immunity from penalties
Validity: 15.04.2026 to 15.07.2026.
One-time opportunity to help companies:
- File pending Annual Returns and Financial Statements in the MCA-21 registry.
- Apply for dormancy status or closure/striking off of the company.
The scheme aims to:
- Improve compliance levels.
- Ensure the corporate registry reflects accurate and up-to-date information.
- Allow inactive or defunct companies to regularize their status at reduced fees.
Companies or inactive companies can:
1. File pending annual returns/financial statements
• Pay only 10% of the total additional fees for delays.
2. Obtain dormant company status under Section 455
• File e-form MSC-1.
• Pay half of the normal filing fees.
• Dormant companies remain on the register with minimal compliance requirements.
3. Strike off the company
• File e-form STK-2.
• Pay 25% of the normal filing fees.
Payment of Fees
- Pending e-forms: Normal fee + 10% of additional fees.
- Dormant company application (MSC-1): 50% of normal fee.
- Striking off application (STK-2): 25% of normal fee.
Immunity/Protection Against Penalties
1. Sections 92 & 137 (Annual Return & Financial Statements):
- No penalty if filings are done before adjudication notice or within 30 days of notice.
- Beyond 30 days or after adjudication, liabilities remain unaffected.
2. Other e-forms (ADT-1, FC-3, Form 23AC, etc.):
Immunity against future penalties if:
• No prosecution or adjudication notice issued before filing under the scheme.