The Ministry of Corporate Affairs (MCA), on February 25, 2026, issued the Companies Compliance Facilitation Scheme, 2026.
The following has been stated:
• It is a one-time compliance relief initiative introduced by the Central Government under sections 403 and 460 of the Companies Act, 2013, to provide companies an opportunity to regularize long-pending statutory filings at substantially reduced additional fees.
• The scheme will remain in force from April 15, 2026, to July 15, 2026. It permits companies to file overdue Annual Returns and Financial Statements by paying the normal prescribed filing fees along with only 10% of the additional fees otherwise payable for delay, which had been levied at ₹100 per day without any upper limit.
• In addition to completing pending filings, the scheme allows inactive companies to apply for dormant status under section 455 by filing e-form MSC-1 on payment of half of the normal filing fee, thereby enabling them to remain on the register with minimal compliance requirements. Companies that are defunct may also opt for closure by filing e-form STK-2 and paying only 25% of the applicable filing fees for strike-off.
• The scheme, however, does not apply to companies already issued final strike-off notices, companies that have applied for strike-off or dormant status before the scheme, dissolved companies, or vanishing companies. It also grants immunity from penalties under sections 92 and 137 where filings are made before issuance of notice by the adjudicating officer or within 30 days of such notice, subject to prescribed conditions. After the expiry of the scheme, the Registrar of Companies will initiate appropriate action against companies that continue to remain in default.
[Notification No. F.No. Policy-02/2/2020-CL-V]
