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CCFS-2026: An Opportunity to Recalibrate Corporate Compliance

CCFS-2026 Corporate Compliance Facilitation Scheme | BrightBridge Advisors
CCFS-2026 MCA's one-time compliance reset window: 15 April to 15 July 2026
Scheme Period: 15th April 2026 to 15th July 2026

Compliance is not just a statutory requirement. It is a reflection of governance standards and corporate discipline.

With General Circular No. 01/2026, the Ministry of Corporate Affairs has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) offering a one-time opportunity for defaulting companies to regularise pending compliances at significantly reduced additional fees.

The intent behind the Scheme is clear: improve overall compliance levels, update the corporate registry with accurate information, and provide structured relief to inactive or non-compliant companies. This is not merely a waiver mechanism it is a strategic compliance reset.

Overview of CCFS-2026

CCFS-2026 is a time-bound scheme introduced by the MCA to allow companies registered under the Companies Act, 2013 or 1956 to regularise pending statutory filings with significant fee relief. The window runs from 15th April 2026 to 15th July 2026 a three-month opportunity that companies must act on decisively.

The scheme is directed at companies that have accumulated delayed filings, are inactive, or are looking to formally exit the register providing each category with a distinct and structured path forward.


Key Relief Measures Under CCFS-2026

The scheme provides three distinct relief tracks depending on the company's situation:

1
Regularisation of Annual Filings
Companies can file pending Annual Returns and Financial Statements (MGT-7 / MGT-7A / AOC-4 and all variants) by paying:
  • Normal filing fees, and
  • Only 10% of the additional fees payable for delay
2
Application for Dormant Status
Inactive companies intending to retain legal existence with minimal compliance may apply for Dormant Status (MSC-1) at 50% of the normal filing fees.
3
Company Closure
Companies wishing to exit the register may file Form STK-2 at 25% of the prescribed filing fee making it significantly cheaper to formally wind down operations.

Conditional Immunity from Prosecution

The Scheme provides conditional immunity from prosecution and penalty proceedings related to delayed filings, subject to the following conditions:

  • Filing before issuance of notice by the adjudicating authority, or
  • Filing within 30 days where notice has already been issued
Important Immunity will not apply where adjudication orders have already been passed or prescribed timelines have expired. Companies must act before enforcement action is initiated to benefit from this protection.

Who Is Not Covered

This window is not universal. CCFS-2026 does not apply to:

  • Companies against which a final strike-off notice has been issued
  • Companies already dissolved or amalgamated
  • Vanishing companies
Note Companies in any of the above categories are outside the scope of this scheme and should seek independent legal advice regarding their regulatory status.

What Companies Should Do Now

For companies registered under the Companies Act, 2013 or 1956, CCFS-2026 is an opportunity to clean up the compliance slate before 15th July 2026. After that, regulatory enforcement is likely to resume its normal course.

  1. 1 Identify all pending annual filings MGT-7, MGT-7A, AOC-4 and assess the accumulated delay fees.
  2. 2 Determine which relief track applies regularisation, dormant status, or company closure based on the company's current operational status.
  3. 3 Verify whether any adjudication notice has already been issued and act within 30 days to preserve immunity eligibility.
  4. 4 Engage a compliance advisor to prepare and file the relevant forms before 15th July 2026 to avoid full fee liability and prosecution risk.

Frequently Asked Questions (FAQs)

Common questions about CCFS-2026 and how it affects your company.

What is CCFS-2026?
CCFS-2026 stands for Companies Compliance Facilitation Scheme, 2026. Introduced by the Ministry of Corporate Affairs via General Circular No. 01/2026, it is a one-time window allowing defaulting companies to regularise pending statutory filings at significantly reduced additional fees. The scheme runs from 15th April 2026 to 15th July 2026.
Who is eligible to benefit from CCFS-2026?
All companies registered under the Companies Act, 2013 or the Companies Act, 1956 with pending statutory filings are eligible provided they have not received a final strike-off notice, are not already dissolved or amalgamated, and are not classified as vanishing companies.
What filings can be regularised under CCFS-2026?
Companies can regularise pending Annual Returns and Financial Statements including MGT-7, MGT-7A, and AOC-4 (all variants) by paying normal filing fees plus only 10% of the additional fees payable for delay instead of the full delayed filing fee.
What is the fee benefit for companies applying for Dormant Status under CCFS-2026?
Inactive companies that wish to retain their legal existence with minimal compliance obligations can apply for Dormant Status (Form MSC-1) at 50% of the normal filing fees during the CCFS-2026 window.
Can a company use CCFS-2026 to close down?
Yes. Companies wishing to exit the register can file Form STK-2 at just 25% of the prescribed filing fee under CCFS-2026 making voluntary closure significantly more cost-effective during this window.
Does CCFS-2026 provide immunity from prosecution?
Yes, conditionally. The scheme provides immunity from prosecution and penalty proceedings related to delayed filings if the company files before a notice is issued by the adjudicating authority, or within 30 days of receiving such notice. Immunity does not apply where adjudication orders have already been passed.
What happens if a company misses the CCFS-2026 deadline?
Companies that do not file before 15th July 2026 will lose access to the reduced fee structure and conditional immunity. Regulatory enforcement including full additional fees, adjudication, and potential strike-off proceedings is likely to resume after the scheme period closes.

Disclaimer: This article is intended for informational purposes only and does not constitute legal or regulatory advice. Readers are advised to consult a qualified professional before taking any action based on the contents of this post. Information is current as of March 2026.

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