MCA CCFS-2026 Offers Big Relief To Companies: Clear Pending Filings At Just 10% Fee Or Opt For Dormancy And Closure [Read Circular]

The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) which offers a one-time compliance amnesty to defaulting companies.

The scheme seeks to decrease long pending non compliances, simplify the regulatory environment and provide companies with a fresh start through simplified compliance, dormancy or exit schemes.

Important Highlights under of CCFS-2026,notified through General Circular No. 01/2026 dated February 24, 2026:

• Facilitates defaulting companies to make up for long-overdue statutory filings under the Companies Act, 2013 for several years without any penal implications.

• Allows for delayed filings at only 10% of the due additional fees, subject to a fixed cap, making it less burdensome for companies.

• Facilitates inactive companies to make applications for Dormant status or strike-off as a result of completing minimum compliances.

• Provides statutory immunity from penalty and prosecution for defaults covered under the scheme on successful compliance.

• Operational only for a short period notified by the Ministry of Corporate Affairs; usual penal provisions come into effect after the closure of the scheme.

The entities that are eligible to opt for Companies' Compliance Facilitation Scheme 2026 include:

• Defaulting companies with long-pending annual, financial, or event-based filings for more than one financial year.
• Inactive or non-operational companies seeking to regularise compliance before opting for Dormancy.
• Startups and MSMEs which are burdened by accumulated late fees due to early stage compliance lapses.
• Companies exposed to potential prosecution, adjudication or penalty proceedings for non-compliances.
• Promoters planning restructuring, fundraising, mergers, or closure who require clean statutory records for due diligence.

The Companies' Compliance Facilitation Scheme, 2026 is especially helpful for MSMEs, startups family businesses and businesses that have been long non functional. It is an opportunity to make doing business easier, clean up the MCA registry and make people comply voluntarily rather than forcing them through enforcement.

It is predicted to be a golden chance for businesses to start fresh with minimal costs and avoid litigation. Businesses must evaluate their pending filings and take advantage of this opportunity within the scheme given timeline.

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