Ministry of Corporate Affairs introduces Companies Compliance Facilitation Scheme

Introduction

On 24 February 2026, the Ministry of Corporate Affairs has issued a notification vide General Circular No. 01/2026 introducing the Companies Compliance Facilitation Scheme, 2026 (“Scheme”).The Scheme provides a one-time opportunity for companies to regularise pending statutory filings with additional fees and specified immunity from penalty proceedings.

Effective Period

The Scheme shall remain in force from 15 April 2026 to 15 July 2026 (“Scheme Period”).

Applicability of the Scheme

The Scheme applies to companies having pending statutory filings under the Companies Act, 2013(“Companies Act”) and related rules.

Exclusion:

It shall not apply to companies against which a final strike-off notice has been issued, companies that have applied for strike-off, amalgamated or dissolved companies or such other companies as may be specifically excluded under the Scheme.

Fee Structure under the Scheme

During the Scheme Period, companies filing pending statutory forms shall pay:

• Normal filing fees as prescribed under the applicable rules; and

• Additional fees at 10% of the additional fees otherwise payable under Section 403 of the Companies Act.

Further:

• An application for dormant company status (Form MSC-1 under Section 455 of the Companies Act) shall attract 50% of the normal filing fees.

• An application for removal of name (Form STK-2) under the Companies (Removal of Name of Companies from the Register of Companies) Rules, 2016 shall attract 25% of the applicable filing fees.

Immunity in respect of Delayed Filings

In terms of the proviso to Section 454 (3) of the Companies Act where filings under Section 92 of the Companies Act (Annual Return) or Section 137 of the Companies Act (Financial Statements) are made under the Scheme before issuance of notice by the Adjudicating Officer or within 30 days of such notice, the adjudication proceedings shall be deemed concluded and no penalty shall be leviable.

However, where the 30-day period has expired or an adjudication order imposing penalty has already been passed, the liability to pay penalties shall remain unaffected.

Conclusion

The Companies Compliance Facilitation Scheme, 2026 represents a time-bound compliance regularisation measure allowing companies to address historical defaults at concessional additional fees with specified immunity protections.