MCA CCF-26 Scheme: 90% Additional Fee Waiver for Pending Company Compliances

The Ministry of Corporate Affairs (MCA) has introduced a major compliance relief initiative for companies through the Companies Compliance Facilitation Scheme, 2026 (CCF-26). This scheme provides companies with an excellent opportunity to clear pending ROC filings and regularize compliance status with significantly reduced additional fees.

Under this special scheme, eligible companies can avail up to a 90% waiver on additional filing fees for delayed ROC compliances.

For businesses struggling with pending annual filings, inactive company status, or closure-related compliances, this scheme offers substantial financial relief and a chance to become fully compliant.

What is the MCA CCF-26 Scheme?

The Companies Compliance Facilitation Scheme, 2026 (CCF-26) is a one-time compliance window introduced by MCA to encourage companies to complete pending filings and reduce long-standing non-compliance.

The scheme aims to:

• Promote legal compliance
• Reduce litigation and penalties
• Help inactive companies regularize status
• Encourage proper corporate governance
• Provide financial relief to businesses

This initiative is especially beneficial for small companies, startups, dormant entities, and businesses facing compliance backlogs.

Key Highlights of the CCF-26 Scheme

1. 90% Additional Fee Waiver

Companies can complete pending ROC annual filings by paying only 10% of the additional fees, resulting in a 90% waiver.

This can significantly reduce the compliance burden for companies with long-pending filings.

2. Dormant Company Facility

Inactive companies can apply for dormant status by paying only 50% of the normal filing fees under the scheme.

This helps businesses maintain legal existence while temporarily suspending operations.

3. Strike Off Facility

Companies that wish to close operations can apply for strike off under the scheme by paying only 25% of the applicable filing fees.

This offers a cost-effective exit option for inactive businesses.

Important Dates Under the Scheme

Scheme Window:

15 April 2026 to 15 July 2026

Companies should utilize this limited-time opportunity before the deadline expires.

Delaying action may result in restoration of full penalties and additional legal consequences.

Who Should Take Advantage of This Scheme?

The scheme is highly beneficial for:

• Companies with pending annual filings
• Businesses facing ROC notices
• Inactive private limited companies
• Dormant companies
• Startups with compliance delays
• LLPs and companies planning closure
• Directors wanting to regularize compliance status

Benefits of Availing the Scheme

Significant Cost Savings

The 90% waiver on additional fees can save businesses a substantial amount of money.

Avoid Legal Complications

Pending ROC filings may lead to:

• Heavy penalties
• Director disqualification
• Company status issues
• Legal notices
• Compliance restrictions

The scheme helps companies avoid such consequences.

Improve Business Credibility

Regularized compliance improves trust with:

• Banks
• Investors
• Vendors
• Government authorities
• Customers

Smooth Future Operations

Compliant companies face fewer difficulties in:

• Loan applications
• Fundraising
• Tender participation
• Business expansion
• Corporate transactions

Consequences of Ignoring ROC Compliance

Failure to complete ROC filings may result in:

• Additional penalties
• Director disqualification
• Company strike-off risk
• Inability to raise funds
• Restrictions on business activities
• Legal proceedings from authorities

Ignoring compliance today may create larger financial and legal burdens in the future.

Documents Generally Required

Depending on the nature of pending compliance, companies may need:

• Financial Statements
• Annual Returns
• Director KYC
• Board Resolutions
• PAN & Incorporation Documents
• Bank Statements
• Auditor Information

Professional guidance can help ensure proper documentation and error-free filing.

Why Professional Assistance Matters

ROC compliance involves technical filing procedures and legal requirements. Professional support helps businesses:

• Identify pending compliances
• Calculate applicable relief
• Prepare required documents
• Avoid filing errors
• Complete compliance within deadlines

Expert assistance ensures smooth and hassle-free filing under the scheme.

Conclusion

The MCA CCF-26 Scheme provides a valuable one-time opportunity for companies to regularize pending compliances at significantly reduced costs. Businesses with delayed ROC filings, inactive status, or closure plans should make use of this limited-time relief scheme before the deadline.

Timely action can help companies save money, avoid penalties, and restore compliance status efficiently.

Businesses should review their pending ROC obligations immediately and complete the required filings during the scheme window to maximize the available benefits.