MEDDLERTAX CORP LLP
The Ministry of Corporate Affairs (MCA) issued General Circular No. 01/2026 dated 24 February 2026 introducing a one‑time compliance relief scheme called the Companies Compliance Facilitation Scheme, 2026 (CCFS‑2026).
Scheme Period (Important Dates)
Particular Date
Scheme Start 15 April 2026
Scheme End 15 July 2026
Nature One‑time Amnesty / Compliance Window
After 15 July 2026, normal penalties and ROC actions will apply.
Objective of the Scheme
• File pending ROC annual filings
• Reduce heavy late fees
• Apply for Dormant status
• Close inactive companies at concessional cost
• Avoid prosecution in eligible cases
Major Relief Under CCFS‑2026
1. Pending Annual Filings
Applicable forms include MGT‑7 / MGT‑7A (Annual Return), AOC‑4 (Financial Statements), ADT‑1 and other applicable ROC forms.
Benefit: Pay normal filing fee plus only 10% of additional late fee (approx. 90% waiver).
2. Dormant Company Option (MSC‑1)
Inactive companies may apply for dormant status under Section 455 of the Companies Act with only 50% of the normal filing fee.
3. Strike‑Off Company (STK‑2)
Companies seeking closure can apply for strike‑off by paying only 25% of the normal fee (approx. 75% reduction).
Immunity / Protection
• Relief from penalties for delayed filings
• Protection from prosecution (subject to conditions)
• Compliance regularisation upon successful filing
Who Can Use This Scheme?
• Private Limited Companies
• One Person Companies (OPC)
• Small Companies
• Inactive companies with pending ROC filings
If Scheme Not Availed
• Penalties and additional fees
• Prosecution proceedings
• Director disqualification risk
• ROC enforcement action
