Introduction
As per General Circular No. 01/2006 dated 24 February 2026 issued by the Government of India, Ministry of Corporate Affairs, and in accordance with the provisions of the Companies Act, 2013, every company is required to file its Annual Return and Financial Statements with the Registrar of Companies (ROC).
The fees payable for filing such returns, financial statements, and other prescribed documents are governed by Section 403 of the Act read with the Companies (Registration Offices and Fees) Rules, 2014.
Further, with effect from 1 July 2018, any delay in filing the Annual Return or Financial Statements attracts an additional fee of ₹100 per day of default, without any upper limit, as prescribed under the applicable provisions.
COMPANIES COMPLIANCE FACILITATION SCHEME, 2026 (CCFS-2026)
The Ministry of Corporate Affairs has undertaken various initiatives to promote ease of doing business, with active companies in India crossing 20 lakh, reflecting increased formalisation of the economy.
Representations have been received from stakeholders, including MSMEs, OPCs, producer companies, and private companies, seeking waiver of additional fees through a scheme.
It has been observed that several companies could not complete annual compliances on time, resulting in significant additional fee burdens due to delays.
In exercise of powers under Sections 460 and 403 of the Companies Act, 2013, the Central Government has introduced the “Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)” to condone delays in filing Annual Return and Financial Statements in the MCA-21 registry.
The Scheme provides a one-time opportunity for companies to complete pending filings or apply for dormancy/closure with reduced fees.
It aims to enhance overall compliance and ensure that the corporate registry reflects accurate and updated information.
KEY BENEFITS UNDER CCFS-2026
Under the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026), introduced pursuant to the Companies Act, 2013, companies and inactive companies may:
a. Complete pending annual filings by paying only 10% of the total additional fees payable for delay; (or)
b. Apply for ‘Dormant Company’ status under Section 455 by filing e-Form MSC-1, on payment of 50% of the normal prescribed fee, thereby retaining the company on the register with minimal compliance requirements; or
c. Apply for striking off by filing e-Form STK-2 during the scheme period, on payment of 25% of the prescribed filing fee.
2. DETAILS OF THE SCHEME
(i) Commencement and Duration
The Scheme shall come into force on 15.04.2026 and shall remain in force up to 15.07.2026 (both days inclusive).
(ii) Definitions
In this Scheme, unless the context otherwise requires:
(a) “Act” means the Companies Act, 2013.
(b) “Company” means a company as defined in clause (20) of Section 2 of the Companies Act, 2013.
(c) “Relevant e-Forms” means:
(i) Any one or more of the following e-Forms notified under the Companies Act, 2013 and the rules made thereunder:
- MGT-7
- MGT-7A
- AOC-4
- AOC-4 CFS
- AOC-4 NBFC (Ind AS)
- AOC-4 CFS NBFC (Ind AS)
- AOC-4 (XBRL)
- ADT-1
- FC-3
- FC-4
(ii) Any one or more of the following e-Forms notified under the Companies Act, 1956 and the rules made thereunder:
- Form 20B
- Form 21A
- Form 23AC
- Form 23ACA
- Form 23AC-XBRL
- Form 23ACA-XBRL
- Form 66
- Form 23B
(d) “Rules” means the Companies (Registration Offices and Fees) Rules, 2014.
(e) “Scheme” means the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026).
(iii) Applicability
All companies, except the following, are permitted to file the relevant e-Forms that were due for filing on any given date, in accordance with the provisions of this Scheme:
(a) Companies against which action for issue of final notice for striking off the name under Section 248 of the Companies Act, 2013 (corresponding to Section 560 of the Companies Act, 1956) has already been initiated by the Registrar;
(b) Companies which have filed an application for striking off their name from the Register of Companies;
(c) Companies which have filed an application for obtaining Dormant Status under Section 455 of the Companies Act, 2013 prior to the commencement of this Scheme;
(d) Companies which have been dissolved pursuant to a scheme of amalgamation under the Act;
(e) Vanishing companies.
(iv) Manner of payment of normal fees and additional fees
Every company shall pay the prescribed fees at the time of filing each relevant e-Form under this Scheme, in accordance with the Companies (Registration Offices and Fees) Rules, 2014, as per the following:
Normal Fees: As prescribed under the said Rules.
Additional Fees: 10% of the additional fees payable under the said Rules.
The applicable fees shall be paid electronically at the time of filing the respective e-Form.
(v) Concessional fees for dormant status and striking off
Every company filing an application for obtaining the status of a Dormant Company under Section 455 of the Companies Act, 2013 in e-Form MSC-1 shall pay one-half of the normal filing fees as prescribed under the Companies (Registration Offices and Fees) Rules, 2014.
Every company applying for striking off its name by filing e-Form STK-2 shall pay 25% of the applicable filing fees as prescribed under the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016
Immunity and Conclusion of Proceedings under the Scheme
(a) Conclusion of Proceedings under Section 92 and Section 137
In terms of the proviso to Section 454(3) of the Companies Act, 2013, the proceedings initiated for defaults under Section 92 or Section 137 shall be concluded and no penalty shall be leviable, where the pending filings are completed under the Scheme:
i. Prior to the issuance of notice by the Adjudicating Officer; or
ii. Within thirty (30) days from the date of issuance of notice by the Adjudicating Officer.
However, in all other cases — that is:
- Where the filings are made under the Scheme after the expiry of thirty (30) days from the date of issuance of the notice for adjudication; or
- Where an adjudication order imposing penalty for defaults under Section 92 and Section 137 has already been passed
the liability of the company and its officers to pay the penalty (excluding the filing fees payable under Section 403 of the Act) shall remain unchanged, notwithstanding that the filings have been made under the Scheme.
Immunity in Respect of Certain E-Forms
Immunity from prosecution and penalty in respect of delayed filings of the following e-forms:
- ADT-1
- FC-3
- FC-4
- Form 23AC
- Form 23ACA
- Form 23AC-XBRL
- Form 23ACA-XBRL
- Form 21A
- Form 20B
- Form 66
- Form 23B
shall be granted, provided that:
i. The said forms are filed under the Scheme; and ii. No prosecution has been filed, and no adjudication proceedings have been initiated by issuance of a show cause notice for such default prior to filing the forms under the Scheme.
Only upon satisfaction of the above conditions shall immunity be available against any prospective penal action in respect of delayed filing of such forms.
Action by registrar after conclusion of the scheme
At the conclusion of the Scheme, the concerned Registrars of Companies shall take necessary action under the Act against companies that have not availed the Scheme and are in default of filing the required documents within the prescribed time.