The Companies Act, 2013 requires companies to file Annual Return and Financial Statements and additional fee under section 403 applies for delay without any upper limit. Many companies, including MSMEs and private companies, could not complete annual filings on time resulting in additional fee burden. The Ministry received representations seeking relaxation and facilitation for compliance, dormancy, or closure. Accordingly, a one-time scheme has been introduced to condone delay and improve compliance in the MCA registry.

Scheme validity
The Scheme shall remain in force from 15 April 2026 to 15 July 2026.

Relief for delayed filings:

1. Companies may file pending Annual Return and Financial Statements by paying normal filing fees plus only 10% of the additional fees payable for delay.
2. Dormant company option (Section 455)
   Inactive companies may obtain dormant status by filing e-Form MSC-1 on payment of 50% of the normal filing fee. 
3. Strike-off option
   Companies may apply for strike-off by filing e-Form STK-2 during the Scheme on payment of 25% of the applicable filing fee.

Applicability
The Scheme is applicable to all companies except:

• Companies where final notice for strike-off under section 248 has been issued
• Companies that already applied for strike-off
• Companies that applied for dormant status before commencement of the Scheme
• Companies dissolved under amalgamation
• Vanishing companies

Relevant e-Forms covered
MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC-4 (XBRL), ADT-1, FC-3, FC-4 (covered under Companies Act 2013) and specified forms under the Companies Act, 1956 including Form 20B, 21A, 23AC, 23ACA, 23AC-XBRL, 23ACA-XBRL, 66 and 23B.

Immunity pursuant to the filing of relevant e-forms:

(a) In view of the express provisions of the proviso to section 454(3), the relevant proceedings under section 92 or section 137 shall be concluded and no penalty shall be leviable, if the filings are made under the scheme: i. prior to issuance of the notice by the adjudicating officer; or ii. within thirty days of the issuance of the notice by the adjudicating officer. In all other cases, i.e. where the filings are made under the scheme but the period of 30 days, after the issuance of notice for adjudication, has expired, or where the adjudication order imposing the penalty for the defaults under section 92 and section 137 has already been passed, the liabilities of the companies and its officers to pay the penalties [not the fees for filing of documents under section 403 of the Act] shall not undergo any change by virtue of the fact that such companies have made filings under this Scheme.

(b) In respect of e-forms ADT-1, FC-3, FC-4, Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23AC-XBRL, Form 23ACA-XBRL, Form 66 and Form 23B, the immunity would be granted against any prospective penal action in respect of delayed filings of such forms, if: i. the said forms are filed under the Scheme; and ii. no prosecution has been filed, or adjudication proceedings have been initiated by issuance of a show cause notice, for such default, before the filing of such forms under the Scheme.

Post-scheme action
After closure of the Scheme, action shall be taken against companies that do not avail the Scheme and remain in default of filing requirements.