The Ministry of Corporate Affairs has launched the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026), offering one-time relief to defaulting and inactive companies burdened by delayed ROC filings. Earlier, companies were required to pay ₹100 per day per form as additional fees, leading to significant financial strain. Under the new scheme, pending annual filings can be regularised by paying only 10% of the total additional fees. Dormant companies can file MSC-1 at reduced fees, while companies intending to close can file STK-2 by paying only 25% of the prescribed filing fees. The scheme, valid from 15 April 2026 to 15 July 2026, provides an opportunity to correct past non-compliances, clean company records, and avoid prosecution or director disqualification. After the scheme period, strict action by the ROC is expected against continuing defaulters. Companies with pending filings or compliance exposure should review their status immediately.
Companies Compliance Facilitation Scheme, 2026 (CCFS 2026) – A Major Relief by MCA
The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) to provide a significant compliance relief to defaulting and inactive companies.
Prior to the introduction of the Companies Compliance Facilitation Scheme, 2026, companies were required to pay ₹100 per day per form as additional fees for delayed ROC filings, resulting in substantial financial burden for defaulting entities. In order to reduce this compliance pressure and promote the Government’s objective of Ease of Doing Business, the Ministry has now introduced this one-time relief scheme.
This scheme offers a valuable opportunity to regularise pending ROC compliances at substantially reduced additional fees and avoid long-term legal consequences.
Key Reliefs Under the Scheme
√ Pending Annual Filings can be completed by paying only 10% of the total additional fees
√ Special relaxation for Dormant Companies – option to file MSC-1 with reduced fees
√ Companies intending to strike off / close can file STK-2 by paying only 25% of filing fees
√ Opportunity to regularize past non-compliances
√ Chance to clean company records and avoid future litigation
Scheme Validity
15 April 2026 to 15 July 2026
This is a limited time window. Delays beyond this period may attract:
Heavy additional fees
Prosecution risks
Director disqualification exposure
Why This Matters
Many companies have accumulated pending filings due to operational inactivity, financial stress, or administrative oversight. CCFS-2026 provides what may effectively be the last structured opportunity to bring such companies back into compliance or exit lawfully at minimal cost.
Who Should Immediately Review Their Status?
- Companies with pending ROC filings
- Inactive / non-operational entities
- Companies planning voluntary strike-off
- Promoters concerned about compliance exposure
However, it is important to note that once the scheme period lapses, the Registrar of Companies (ROC) is expected to initiate strict action against companies that continue to remain in default of statutory filings. Such action may include heavy additional fees, prosecution, and possible director disqualification under the Companies Act.
Companies are therefore strongly advised to treat this as a limited and critical compliance window.
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