The Companies Compliance Facilitation Scheme, 2026 (CCFS‑2026), is a one‑time relief window notified by MCA (General Circular 01/2026 dated 24‑02‑2026) to let defaulting companies regularize pending ROC filings or exit the register at steeply reduced fees and with conditional immunity from penalties. 1. Overview and objective CCFS‑2026 runs under sections 403 and 460 of the Companies Act, 2013, and targets delays in filing key annual forms like annual returns and financial st