MCA Launches CCFS-2026: Major Compliance Relief for Companies

The Ministry of Corporate Affairs (MCA) has introduced the Company Compliance Fresh Start Scheme, 2026 (CCFS-2026) through General Circular No. 01/2026 dated 24 February 2026.

This scheme provides a limited-time opportunity for companies to clear pending ROC filings at significantly reduced additional fees and regularise compliance status.

The initiative is aimed at encouraging defaulting companies to become compliant while reducing litigation and penal consequences.

1. Key Dates Under CCFS-2026

Particulars	Date
Circular Issued	24 February 2026
Scheme Starts	15 April 2026
Scheme Ends	15 July 2026
Duration	3 Months Only

Companies must act within this three-month window to avail the benefits.

2. Reliefs Available Under CCFS-2026

The scheme offers substantial fee reductions and immunity from penalties, subject to conditions.

(A) Pending Annual Returns & Financial Statements

Forms such as:

MGT-7 (Annual Return)
AOC-4 (Financial Statements)

Benefit:

Pay only 10% of additional fees on delayed filings.

This is a major financial relief for companies with multiple years of pending ROC filings.

(B) Dormant Company Status (MSC-1)

Companies intending to obtain dormant status can file MSC-1 by paying only:

50% of normal filing fees

This benefits inactive companies looking to regularise their status at a reduced cost.

(C) Strike Off (STK-2)

Companies seeking voluntary strike off under STK-2 can file by paying:

Only 25% of the filing fees

This is a cost-effective exit option for non-operational companies.

3. Immunity from Penalty

One of the biggest advantages of CCFS-2026 is immunity from penal consequences.

If pending filings are completed:

Before issuance of adjudication notice, OR
Within 30 days from the date of notice

Then:

No penalty under Sections 92 and 137 of the Companies Act, 2013 (subject to prescribed conditions).

This offers companies a clean compliance slate.

4. Post-Scheme Consequences

After 15 July 2026, the Registrar of Companies (ROC) may initiate strict action against non-compliant companies.

This may include:

Heavy additional fees
Adjudication proceedings
Prosecution or disqualification of directors

Hence, companies should treat this as a final opportunity to correct defaults.

5. Why CCFS-2026 Matters

Reduces financial burden of past non-compliance
Encourages voluntary compliance
Offers cost-effective strike off route
Provides immunity from penalties
Helps companies restore good standing with ROC

For companies with long-pending filings, this scheme could save substantial costs.

Conclusion

CCFS-2026 is a golden opportunity for defaulting companies to regularise their compliance at minimal cost. With only a three-month window from 15 April to 15 July 2026, stakeholders must act promptly.

Professionals should proactively inform clients and plan filing schedules to fully utilise this relief scheme.

Frequently Asked Questions (FAQs)

1. What is CCFS-2026?

CCFS-2026 (Company Compliance Fresh Start Scheme, 2026) is a compliance relief scheme introduced by the Ministry of Corporate Affairs allowing companies to clear pending ROC filings at reduced additional fees within a specified time window.

2. What is the validity period of the scheme?

The scheme is available from 15 April 2026 to 15 July 2026, providing a three-month opportunity to regularise defaults.

3. What relief is available for pending MGT-7 and AOC-4 filings?

Companies filing pending annual returns (MGT-7) and financial statements (AOC-4) need to pay only 10% of the applicable additional fees, subject to scheme conditions.

4. Can companies apply for dormant status under this scheme?

Yes. Companies filing Form MSC-1 for dormant status are required to pay only 50% of the normal filing fees during the scheme period.

5. Is there any benefit for companies seeking strike off?

Yes. Companies filing STK-2 for voluntary strike off are required to pay only 25% of the prescribed filing fees.

6. Does the scheme provide immunity from penalties?

Yes. If filings are completed before adjudication notice or within 30 days of notice, immunity from penalty under Sections 92 and 137 of the Companies Act, 2013 may be available, subject to conditions.

7. What happens after 15 July 2026?

After the scheme ends, the Registrar of Companies (ROC) may initiate strict action for non-compliance, including adjudication proceedings, higher additional fees, or prosecution.

8. Who should take advantage of CCFS-2026?

Companies with long-pending annual filings
Inactive companies seeking dormant status
Non-operational companies planning voluntary strike off
Directors aiming to regularise compliance history