Amnesty Scheme, 2026

A Golden Chance to Clear Past Defaults

1. What does the Companies Compliance Facilitation Scheme, 2026 mean?
   It is an amnesty scheme that allows defaulting companies to file pending statutory documents with reduced or waived additional penalties, subject to prescribed conditions
2. Are normal government fees payable under the scheme?
   Yes. Regular statutory filing fees are payable. Relief is provided mainly on additional penalties
3. Who can benefit from this scheme?
   Defaulting companies, dormant companies, companies with pending ROC filings, and inactive companies that wish to regularise or close their operations.
4. Who is excluded from the scheme?
   Companies under final ROC strike off notice, vanishing companies, companies dissolved through amalgamation, and companies that applied for MSC 1 or STK 2 before the scheme period.
5. What relief is provided for pending annual returns and financial statements?
   Instead of paying regular fees plus ₹100 per day additional fees without limit, companies need to pay only 10 percent of the additional fees, resulting in a 90 percent waiver.
6. What relief is available for Dormant Status under MSC 1?
   Only 50 percent of the normal filing fee is payable.
7. What relief is available for Strike Off under STK 2?
   Only 25 percent of the filing fee is payable, resulting in a 75 percent saving.
8. What filings can be regularised under this scheme?
   Annual Financial Statements in Form AOC 4, Annual Returns in Form MGT 7 or MGT 7A, and other specified pending compliance forms.
9. What happens if a company does nothing?
   Additional fees of ₹100 per day continue without any cap. There is also a risk of director disqualification, company strike off, and possible legal action.
10. Can LLPs use this scheme?
    No. The scheme is not applicable to LLPs.
11. Is the scheme time bound?
    Yes. It is available from 15 April 2026 to 15 July 2026
12. What documents are required to avail the scheme?
    Pending financial statements, audit reports, board resolutions, director details, DSCs, and other relevant statutory information.
13. Why should companies act immediately?
    The scheme is available for a limited period, and early action helps avoid last minute technical or portal issues.

Read Official notification here

Disclaimer: The information provided in this article is intended for general informational purposes only. It should not be construed as legal, tax, or professional advice. Readers are advised to seek specific guidance based on their individual facts and circumstances.