MCA’s CCFS-2026: Final Window to Clear Old Company Law Defaults at Deeply Reduced Fees

The Ministry of Corporate Affairs (MCA) has announced a special, time-bound amnesty-style initiative called the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026). This scheme is designed to help companies bring their statutory filings up to date on the MCA-21 portal at a fraction of the usual additional fees and with significant relief from prosecution exposure for past non-compliances.

Under the current regime, delayed filings of key forms such as Annual Return (MGT-7) and Financial Statements (AOC-4) attract an additional fee of ₹100 per day with no upper ceiling, which can quickly accumulate into a very large liability. CCFS-2026 provides a one-time relaxation on this burden, making it particularly beneficial for small companies, start-ups and MSMEs that have fallen behind on their Registrar of Companies (ROC) compliances.

1. Purpose and Spirit of CCFS-2026

The central aim of CCFS-2026 is to:

  • Encourage long‑defaulting companies to regularize their position on the MCA registry
  • Cleanse and update the MCA-21 database by enabling bulk clearance of pending filings
  • Offer financial relief and a compliance reset to genuine businesses
  • Provide a final opportunity before stricter enforcement and prosecution measures are intensified

In essence, this scheme is the Government’s way of telling defaulting companies: “come back into full compliance now at minimal cost, or face tougher action later.”

2. Scheme Duration and Critical Dates

The window for availing CCFS-2026 is strictly limited. Companies must act within this period to enjoy the concessional benefits.

  • Start date: 15 April 2026
  • End date: 15 July 2026

Important: Once the scheme closes on 15 July 2026, companies that remain non-compliant should expect a more stringent enforcement environment, including higher financial outflows and the risk of prosecution or adjudication proceedings.

3. Who Can Avail CCFS-2026? (Applicability)

CCFS-2026 is intended for a wide range of companies that have not filed statutory documents within the prescribed timelines under the Companies Act 2013. Broadly, it covers:

  • Companies that have defaulted in filing:
    • Annual Return (MGT-7 / MGT-7A, as applicable)
    • Financial Statements (AOC-4 / related variants)
    • Other annual or event-based e-forms specified for coverage under CCFS-2026
  • Active but non-compliant companies which intend to continue operations
  • Inactive companies that wish either:
    • To remain on the register in dormant status, or
    • To permanently close the company under strike-off provisions

The scheme is particularly advantageous for companies that have accumulated multi-year defaults, where regular additional fees would otherwise be prohibitively high.

4. Who Is NOT Eligible? (Exclusions)

Despite its broad coverage, CCFS-2026 does not extend to all entities. Certain categories are expressly excluded, such as:

  • Companies against which the Central Government or ROC has already initiated a process of compulsory strike-off or final closure
  • Companies that have already obtained or applied for dormant status before the commencement of the scheme
  • Vanishing companies, i.e., entities that have disappeared from their registered offices and are untraceable, or are otherwise classified as such by the authorities

Note: Companies falling within any of the above exclusions cannot use this scheme as a shield to regularize their past non-compliances. They will be dealt with under the normal enforcement provisions of the Companies Act 2013.

5. Fee Benefits Under CCFS-2026

The primary attraction of this scheme lies in its steep reduction in additional fees and related filing costs.