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ARTICLE · 12 MARCH 2026

MCA Issues Companies Compliance Facilitation Scheme, 2026

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The Scheme provides a one-time opportunity for companies to regularise delays in filing annual returns and financial statements by paying substantially reduced additional fees, or alternatively to opt for dormant status or strike-off at concessional rates.

IndiaCorporate/Commercial Law
Sagus Legal LLP
Sagus Legal LLP

The Ministry of Corporate Affairs ("MCA"), through circular dated 24.02.2026, introduced the Companies Compliance Facilitation Scheme, 2026 ("Scheme").1 The Scheme will be in force from 15.04.2026 to 15.07.2026 ("Scheme Enforcement Period").

The Scheme provides a one-time opportunity for companies to regularise delays in filing annual returns and financial statements by paying substantially reduced additional fees, or alternatively to opt for dormant status or strike-off at concessional rates.

During the Scheme Enforcement Period, eligible companies may file pending annual return and financial statement forms by paying normal filing fees along with only 10% of the additional fees as prescribed under the Companies (Registration Offices and Fee) Rules, 2014 ("Registration Offices and Fee Rules").

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