MCA Compliance Scheme (CFSS-2026)

This scheme is designed to help companies regularize past non-compliances at significantly reduced cost.

MINISTRY OF CORPORATE AFFAIRS

CA Prachi Gupta

4/25/20261 min read

The Ministry of Corporate Affairs (MCA) has introduced a time-bound compliance scheme (CFSS-2026) to provide relief to companies with pending filings related to Compromise, Arrangement, and Amalgamation.

This scheme is designed to help companies regularize past non-compliances at significantly reduced cost.

📌 Key Features of the Scheme:

• 90% Relaxation in Additional (Late) Fees on delayed filings
• Applicable to filings made with ROC in e-Form CAA-13
• Covers documents due up to 31st March 2026
• One-time opportunity to complete pending filings without heavy financial burden
• Aims to reduce legal exposure arising from past defaults

📅 Important Dates:

• Scheme Commencement: As notified by MCA
• Last Date to Avail Benefit: 31st July 2026 ⏳

(No benefit will be available after this date)

✅ Eligibility:

• Companies having pending filings under Compromise, Arrangement & Amalgamation
• Documents that were due but not filed with ROC within prescribed timelines
• Applicable only to filings covered under the scheme notification

⚙️ How the Scheme Works:

File pending documents using e-Form CAA-13
System automatically applies 90% reduction in additional fees
Pay reduced fees and complete filing within the scheme period

⚠️ Points to Note:

• Scheme is time-limited (valid till July 2026 only)
• Only specified forms and filings are covered
• Does not automatically regularize non-covered defaults
• Companies should ensure accuracy and completeness while filing

🧾 Why This Scheme is Important:

Pending ROC filings can lead to:

Increased penalties over time
Legal complications and notices
Restrictions on corporate actions

This scheme provides a structured opportunity to update records and maintain compliance status efficiently.

📢 For Businesses & Directors:

If your company has any pending filings under the covered category, it is advisable to review and act within the scheme timeline to avoid future complications.

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