MCA Compliance Scheme 2026

The Ministry of Corporate Affairs (MCA) has introduced an important compliance relief measure called the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) through General Circular No. 01/2026 dated 24 February 2026.

The scheme provides a one-time opportunity for defaulting companies to complete pending statutory filings at significantly reduced additional fees.

Many companies, particularly small and closely held companies, accumulate large additional fees over time due to delays in filing annual returns and financial statements. Under the Companies Act, delayed filings normally attract additional fees of ₹100 per day without any upper limit, which can become financially burdensome.

The new scheme provides a practical solution.

Scheme Period

The scheme will be operational for a limited period between 15 April 2026 to 15 July 2026. Companies must complete pending filings within this window to avail the benefits.

Major Benefit – 90% Reduction in Additional Fees

Under the scheme, companies will be required to pay only 10% of the additional fees that would normally be payable. For example: If a company has delayed filing for 1,000 days, the normal additional fee would be: ₹100 × 1,000 days = ₹1,00,000

Under CCFS-2026, the company will pay only ₹10,000 (10% of the additional fee)

The normal filing fee will still be payable.

Forms Covered Under the Scheme

The scheme covers key compliance forms including:

• MGT-7 / MGT-7A – Annual Return
• AOC-4 and related forms – Financial Statements
• ADT-1 – Appointment of Auditor
• Certain legacy forms under the Companies Act, 1956.

Additional Options for Inactive Companies

The scheme also provides flexibility for companies that are no longer active:

• Companies may apply for Dormant Status under Section 455 by filing Form MSC-1 with 50% of the normal fee.
• Companies that wish to close operations may apply for Strike-off through Form STK-2, paying only 25% of the normal filing fee.

A Limited Window for Compliance

Companies that have pending filings should treat this scheme as a one-time opportunity to regularise compliance at a significantly lower cost.

Once the scheme closes on 15 July 2026, normal provisions including higher additional fees and potential penal consequences will apply.

For more information about this Scheme, you can reach out to –

Phone: +91 9845721255