The Ministry of Corporate Affairs has introduced a one-time amnesty scheme titled Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) to help defaulting companies regularise pending statutory filings.

As per General Circular No. 01/2026 dated February 24, 2026 , the scheme provides companies an opportunity to file overdue Annual Returns and Financial Statements with significantly reduced additional fees and immunity from prosecution in certain cases.

Scheme validity

The scheme will remain in force from April 15, 2026 to July 15, 2026, offering a three-month compliance window .

Key relief measures

Under CCFS-2026, 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 applicable filing fees .

The scheme covers forms such as MGT-7, MGT-7A, AOC-4, AOC-4 CFS, ADT-1, FC-3, FC-4, among others .

Immunity provisions

According to the circular, filings made under the scheme may receive immunity from penalty proceedings under Sections 92 and 137 of the Companies Act, 2013, subject to conditions specified in the scheme .

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

Who is not eligible

The scheme does not apply to:

  • Companies against which final strike-off notice proceedings have already been initiated
  • Companies that have already applied for strike-off
  • Dissolved or amalgamated companies
  • Vanishing companies

Action for companies

The MCA has advised companies to review their compliance status on the MCA21 portal before April 15, 2026. After the scheme concludes, Registrars of Companies will initiate necessary action against entities that fail to regularise pending filings fileciteturn2file0.

The CCFS-2026 is aimed at improving compliance levels, reducing litigation burden and promoting ease of doing business by giving companies a structured opportunity to update statutory records.

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