MCA Amnesty Scheme 2026: Complete Guide to CCFS-2026 with 90% Fee Waiver

Corporate compliance in India often becomes challenging for companies that miss statutory filings due to operational issues, financial stress, or administrative oversight. Recognizing this reality, the Ministry of Corporate Affairs (MCA) periodically introduces amnesty schemes to help companies regularize their compliance records.

On 24th February 2026, the government introduced a new relief mechanism called the Companies Compliance Facilitation Scheme (CCFS-2026). This scheme acts as a modern successor to earlier initiatives like CFSS-2020 and provides companies with a limited-time opportunity to clear pending filings at significantly reduced additional fees.

This article explores the key features, scope, benefits, and practical implications of the latest MCA amnesty scheme.

Evolution of Compliance Amnesty Schemes in India

Over time, MCA has adopted a pragmatic approach toward corporate compliance. Rather than strictly penalizing defaulting companies, it has periodically introduced schemes that allow businesses to correct past non-compliances and restore their legal standing.

One of the most impactful initiatives was the Companies Fresh Start Scheme (CFSS-2020), introduced during the COVID-19 period. It allowed companies to file overdue documents without additional fees, benefiting over 4.7 lakh companies.

Building on this approach, the government has now opened a fresh compliance window in 2026.

What is the Companies Compliance Facilitation Scheme (CCFS-2026)?

The CCFS-2026 is a one-time amnesty scheme that enables companies to complete pending statutory filings at a substantially reduced penalty cost.

The scheme derives its authority from Sections 403 and 460 of the Companies Act, 2013, which empower the government to condone delays in filing.

Key Objectives

• Improve overall compliance levels 
• Update MCA registry with accurate data 
• Reduce litigation and penalty proceedings 
• Ease financial burden of accumulated late fees 

Period of the Scheme

The scheme is strictly time-bound:

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

Post this window, companies will be required to comply with normal provisions, including full additional fees and penalties.

Key Benefit: 90% Waiver of Additional Filing Fees

The most significant advantage under CCFS-2026 is the sharp reduction in additional fees.

• Companies pay only 10% of the additional fees 
• Normal filing fees remain applicable 

Illustration:
If the additional fee liability is ₹1,00,000, the company pays only ₹10,000 under the scheme.

This substantially reduces the financial burden for companies with long-pending filings.

Forms Covered Under the Scheme

The scheme applies to several key filings, including:

• MGT-7 / MGT-7A – Annual Return 
• AOC-4 and its variants – Financial Statements 
• ADT-1 – Auditor Appointment 
• FC-3 and FC-4 – Foreign Companies 
• Legacy forms such as 23AC, 23ACA, and 20B 

These filings are critical for maintaining transparency and statutory compliance.

Additional Options Under the Scheme

1. Dormant Company Status

Inactive companies can apply for dormant status under Section 455:

• Filing through Form MSC-1 
• Only 50% of normal filing fees payable 

This is useful for entities not actively operating but intending to retain registration.

2. Strike-Off of Company

Companies wishing to exit can opt for strike-off:

• Filing through Form STK-2 
• Only 25% of applicable filing fees payable 

This offers a cost-effective exit route for non-operational entities.

Immunity from Penalty Proceedings (with Final Compliance Warning)

The scheme provides conditional immunity from penalty proceedings, subject to timely action.

• Immunity applies if filings are completed: 
  • Before issuance of notice by adjudicating authority, or 
  • Within 30 days from such notice 

However:

• If a penalty order has already been passed and the appeal period has expired, the benefit may not be available. 

Important Compliance Warning

At the conclusion of the scheme, the Registrars of Companies (ROC) will initiate necessary action under the Companies Act against companies that fail to avail the scheme and continue to remain in default.

This makes it clear that the scheme is not just an opportunity—but effectively a final compliance window before stricter enforcement begins.

Companies Not Eligible for the Scheme

Certain companies are excluded, including:

• Companies already issued final strike-off notice 
• Companies that have applied for strike-off 
• Cases involving serious prosecution 

Eligibility should be carefully assessed before applying.

Practical Significance for Businesses and Professionals

1. Compliance Reset Opportunity

Companies can clean up years of non-compliance at a reduced cost.

2. Relief for MSMEs and Startups

Lower penalties ease financial pressure on smaller businesses.

3. Professional Opportunities

Increased demand for:

• Backlog filings 
• Financial statement preparation 
• Annual return compliance 
• Strike-off advisory 

4. Better Corporate Governance

Improves transparency and reliability of MCA records.

Lessons from CFSS-2020

The CFSS-2020 scheme demonstrated how regulatory flexibility can drive compliance. It allowed filings without additional fees and granted immunity from prosecution.

CCFS-2026 follows a similar philosophy but introduces partial fee relief instead of a full waiver, balancing fiscal discipline with compliance support.

Conclusion

The Companies Compliance Facilitation Scheme (CCFS-2026) represents a balanced regulatory approach—offering relief while reinforcing accountability. The 90% reduction in additional filing fees provides a strong incentive for companies to regularize pending filings.

However, the scheme should not be seen merely as temporary relief. It is a critical opportunity for companies to strengthen their compliance frameworks.

With strict enforcement expected after the scheme ends, companies should act promptly, seek professional assistance, and complete all pending filings within the prescribed timeline.