Temporary Relief for Companies with Pending Corporate Filings
The Ministry of Corporate Affairs (MCA) introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) on February 24, 2026 to help companies clear overdue statutory filings at reduced cost.
Timeline
The scheme will be available from April 15, 2026 to July 15, 2026.
Key Provisions
Companies pay only 10% of the usual late filing fees.
Normal filing fees still apply.
Applies to overdue filings such as AOC-4, AOC-4 (XBRL), AOC-4 CFS and annual return forms MGT-7 / MGT-7A.
Companies that complete pending filings during the scheme period receive immunity from penalties related to delayed filings under Section 92 – Annual Return and Section 137 – Financial Statements, unless penalties were already imposed.
The scheme also provides options for inactive companies (dormant status or voluntary strike-off). These options help inactive companies either retain legal existence with minimal compliance or exit the registry.