On 24 February 2026, the Ministry of Corporate Affairs issued the Companies Compliance Facilitation Scheme, 2026 to give one- time opportunity to allow defaulting companies to file their documents related to Annual Return and Financial Statements by reducing heavy burden of additional fees.
This Scheme will be come into force on 15 April 2026 and will remain in force till 15 July 2026.
All you need to know about the Companies Compliance Facilitation Scheme, 2026:
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Aims:
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To improve compliance levels and ensure that the corporate registry reflects accurate and up-to-date information.
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To facilitate inactive or defunct entitities to opt for formacy or closure by paying lesser fees.
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Options available with companies/ inactive companies:
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Complete their pending annual filings by paying only 10% of the total additional fees payable on account of delays;
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Get their companies declared as “dormant company” by filing e-form MSC-1 and pay half of the normal fee payable;
This will enable the inactive companies to remain on the register of the companies with minimal compliance requirements.
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Get their companies struck by filing an application in e- form STK-2 during currency of the Scheme by paying 25% of the filing fees.
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Applicable to all companies which are permitted to file relevant e-forms which were dur for filing, except for the following:
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Companies against which action of final notice for striking off the name has already been initiated by the Registrar;
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Companies which have filed application for striking off their name from the register of companies;
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Companies which have filed for obtaining Dormant Status before the inception of this Scheme;
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Companies which have been dissolved pursuant to a scheme amalgamation under the Companies Act, 2013;
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Vanishing companies.
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Fee Payable:
S. No.
Types of Fees
Amount
1.
Normal Fees
As prescribed under the rules
2.
Additional fees
10% of the additional fees
3.
Company obtaining the status of “Dormant Company”
One-half of the normal filing fees
4.
Company applying for striking off
25% of the applicable fees under Companies (Removal of Name of Companies from Register of Companies) Rules, 2016
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Immunity pursuant to the filing of relevant e-forms:
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No penalty will be leviable if the filings are made under the Scheme either prior to issuance of the notice by the adjudicating officer or within 30 days of issuance of the notice by the adjudicating officer.
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In all other cases, the liability of the company and its officers to pay penalty, not the fees for filing documents, will not undergo any change.
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In respect of e-forms ADT-1, FC-3, FC-4, Form 20-B, Form 23-AC, Form 23-ACA, Form 23AC-XBRL, Form 23ACA-XBRL, Form 66 and Form 23-B, the immunity will be granted against any prospective penal action in respect of delayed filing of such forms if:
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The said forms are filed under this Scheme;
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No prosecution has been filed, or adjudication proceedings have been initiated by issuance of a show cause notice, for such default, before filing of such forms under the Scheme.
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The Registrars of the Companies will have to take necessary actions under the Companies Act, 2013 against the companies who have not availed the Companies Compliance Facilitation Scheme, 2026 and are in default of filing these documents in a timely manner.