MCA Introduces Companies Compliance Facilitation Scheme, 2026 To Enable Regularisation Of Delayed Annual Filings

On February 24, 2026, the Ministry of Corporate Affairs (‘MCA’) issued General Circular No. 01/2026, launching the Companies Compliance Facilitation Scheme, 2026 (‘CCFS-2026’ or ‘Scheme’), a time-bound facilitation window operative from April 15, 2026 to July 15, 2026, to enable companies to file belated annual returns and financial statements under the Companies Act, 2013 (‘2013 Act’) and the Companies Act, 1956 (‘1956 Act’) at significantly reduced additional fees.

Under CCFS-2026, eligible companies may file prescribed e-forms including Form MGT-7/MGT-7A (annual returns), Form AOC-4/AOC-4 NBFC (IndAs)/AOC-4 CFS/AOC-4 XBRL (financial statements), Form ADT-1 (auditor appointment), and Forms FC-3/FC-4 (foreign company annual filings) under the 2013 Act; as well as Forms 20B, 21A, 23AC, 23ACA, 23AC-XBRL, 23ACA-XBRL, 66 and 21 under the 1956 Act, by paying additional fees at the rate of 10% of the otherwise applicable additional fees prescribed under the Companies (Registration Offices and Fees) Rules, 2014.

CCFS-2026 provides two alternative avenues for non-compliant companies:

i. Dormancy Option: Companies that have not carried on business or operations for two immediately preceding financial years, and have not made any application for obtaining dormant status, may file E-Form MSC-1 under Section 455 of the 2013 Act by paying one-half of the applicable filing fees; and

ii. Strike-off Option: Companies intending to be struck off the register may file E-Form STK-2 under Section 248 of the 2013 Act by paying 25% of the applicable filing fees.

It is also clarified that this is a one-time opportunity for companies to regularise their compliance status at reduced cost, while clearing pendency at the Registrar of Companies’ offices.

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