MCA Notifies Companies Compliance Facilitation Scheme, 2026 (CCFS 2026)
The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS 2026), effective from February 15, 2026, to provide a one-time opportunity for defaulting companies to regularize their compliance.
Key Highlights of the Scheme:
Objective: To allow companies to file long-pending documents and returns without facing heavy penalties or prosecution, thereby enabling a “clean slate” for corporate entities.
Applicability: The scheme applies to all “defaulting companies” that have failed to file statutory documents (such as Annual Returns and Financial Statements) on the MCA-21 portal.
Waiver of Additional Fees: Under this scheme, companies are required to pay only the normal filing fees. The additional fees (which usually accrue daily for delays) are completely waived.
Immunity from Prosecution: Companies that successfully regularize their filings under CCFS 2026 will granted immunity from prosecution and proceedings related to the delay in filing these specific documents.
Exclusions:
The scheme does not apply to companies against which strike-off action has already been initiated.
It does not apply to companies involved in combined monitoring or those under investigation for serious fraud (SFIO) or other criminal activities.
Duration: The scheme is typically a short-term window (often 2–3 months) designed to encourage rapid voluntary compliance.
Significance: This initiative is a major step toward Ease of Doing Business in India. It helps inactive or defaulting companies restore their “Active” status and reduces the burden on the judicial system by settling procedural defaults outside of court.
Action for Companies: Defaulting entities are advised to audit their filing history and utilize this window to clear backlogs before the scheme expires, after which strict enforcement and higher penalties will resume.
Source :- MCA_CCFS-2026