The Ministry of Corporate Affairs has notified the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026), providing a one-time opportunity to clear delayed filings of Annual Returns and Financial Statements on MCA-21. Companies can complete pending filings by paying normal fees plus only 10% of applicable additional fees, apply for Dormant status at half the normal fee, or opt for strike-off by paying 25% of filing fees. The scheme runs from April 15 to July 15, 2026, and excludes companies already under strike-off, dissolved, or classified as vanishing. Post-deadline, regulatory action is expected against non-compliant entities.