Ministry of Corporate Affairs issued General Circular No. 01/2026 dated 24.02.2026 regarding Companies Compliance Facilitation Scheme, 2026.
The Companies Act, 2013 requires all companies to file the Annual Return and Financial Statements. Fees for filing such statements, documents, returns etc. are covered by section 403 of the Companies Act, 2013 read with Companies (Registration offices and Fees) Rules, 2014. With effect from 1st July, 2018, an additional fee of Rs. 100 day is applicable in respect of delay in filing annual returns and financial statements, without any upper limit.
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