THE SALIENT FEATURES OF THE COMPANIES COMPLIANCE FACILITATION SCHEME, 2026 (CCFS-2026) — THE ONE-TIME COMPLIANCE RELIEF SCHEME NOTIFIED BY THE MINISTRY OF CORPORATE AFFAIRS (MCA) IN INDIA

 THE SALIENT FEATURES OF THE COMPANIES COMPLIANCE FACILITATION SCHEME, 2026 (CCFS-2026) — THE ONE-TIME COMPLIANCE RELIEF SCHEME NOTIFIED BY THE MINISTRY OF CORPORATE AFFAIRS (MCA) IN INDIA

FEATURE	DETAILS
SCHEME NAME	Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)
ISSUING AUTHORITY	Ministry of Corporate Affairs (General Circular No. 01/2026)
EFFECTIVE PERIOD	15 April 2026 to 15 July 2026 (3-month window)
OBJECTIVE	One-time opportunity to regularize pending statutory filings at reduced costs and improve compliance levels.
FORMS COVERED	Annual returns & financials under Companies Act, 2013 (e.g., MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 XBRL, ADT-1, FC-3, FC-4) and legacy forms under Companies Act, 1956 (Form 20B, 21A, 23AC, 23ACA, 23B, 66, etc.).
ADDITIONAL FEES RELIEF	Only 10 % of the additional fees normally payable for delayed filings (instead of full 100 %
NORMAL FILING FEE	Normal statutory filing fee remains payable as per rules.
IMMUNITY FROM PENALTIES	Conditional immunity from penalties under: • Section 92 (Annual Return) and Section 137 (Financial Statements) if filed before/within 30 days of adjudication notice. • Other e-forms: immunity if no prosecution/notice has been issued prior to filing under scheme.
DORMANT COMPANY OPTION	Companies can apply for Dormant status (Sec 455) by filing e-Form MSC-1 and paying 50 % of normal filing fee.
STRIKE-OFF (CLOSURE) OPTION	Companies may apply for strike-off via e-Form STK-2 and pay only 25 % of the applicable fee (e.g., ₹2,500 instead of ₹10,000).
ELIGIBILITY – WHO CAN AVAIL	All companies with pending eligible filings, subject to conditions.
EXCLUSIONS – INELIGIBLE CASES	• Companies already issued final notice for strike-off under Sec 248 or that have applied for strike-off; • Companies already applied for dormant status before scheme start; • Companies dissolved via amalgamation; • “Vanishing” companies.
POST-SCHEME ENFORCEMENT	After 15 July 2026, Registrars of Companies (RoCs) will initiate action under the Companies Act against remaining defaulters.

 

ANNEXURE – I

List of Eligible e-Forms Covered under CCFS-2026

A. Forms under the Companies Act, 2013

S.NO	E-FORM	PURPOSE / SECTION
1	MGT-7	Annual Return (Other than OPC & Small Company) – Sec 92
2	MGT-7A	Annual Return (OPC & Small Company)
3	AOC-4	Filing of Financial Statements – Sec 137
4	AOC-4 CFS	Consolidated Financial Statements
5	AOC-4 XBRL	Financial Statements in XBRL format
6	ADT-1	Appointment of Auditor – Sec 139
7	ADT-3	Notice of Auditor Resignation
8	DIR-3 KYC / DIR-3 KYC-WEB	Director KYC Compliance
9	DPT-3	Return of Deposits
10	MSME-1	Half-Yearly Return for MSME payments
11	BEN-2	Return of Significant Beneficial Ownership
12	PAS-3	Return of Allotment
13	INC-22	Notice of Registered Office
14	INC-20A	Declaration for Commencement of Business
15	FC-3	Annual Accounts (Foreign Company)
16	FC-4	Annual Return (Foreign Company)

B. FORMS UNDER THE COMPANIES ACT, 1956 (LEGACY FILINGS)

S.NO	FORM NO	PURPOSE
1	20B	Annual Return
2	21A	Annual Return (Companies without Share Capital)
3	23AC	Balance Sheet
4	23ACA	Profit & Loss Account
5	23AC-XBRL	Financial Statements in XBRL
6	23B	Appointment of Auditor

 

CATEGORY	ELIGIBILITY STATUS
Companies with pending annual filings	Eligible
Active companies with delayed statutory returns	Eligible
Foreign companies with pending filings	Eligible
Companies intending to become Dormant (Sec 455)	Eligible (via MSC-1)
Companies seeking strike-off (STK-2)	Eligible with concessional fee

 

2.IMMUNITY FROM PENALTY – CONDITIONS

Section / Default Type	Immunity Condition under CCFS-2026
Sec 92 – Annual Return	Filing before or within 30 days of adjudication notice
Sec 137 – Financial Statements	Filing before or within 30 days of adjudication notice
Other eligible e-Forms	Immunity available if no prosecution initiated prior to filing
Pending adjudication proceedings	Relief available if filing done within prescribed window

 

1.          EXCLUSIONS (NOT ELIGIBLE UNDER CCFS-2026)

Category	Reason for Ineligibility
Companies already struck off	Entity ceased to exist
Companies with final notice under Sec 248	Advanced strike-off stage
Companies dissolved via amalgamation	Legal existence terminated
Companies classified as “Vanishing”	Regulatory risk category
Companies already applied for dormant status before scheme	Not covered under fresh relief

ANNEXURE – III

SPECIAL CONCESSIONAL WINDOWS

Option	Concessional Benefit
Dormant Status (MSC-1)	50% of normal filing fee
Strike-off (STK-2)	25% of prescribed fee
Additional Filing Fees	Only 10% of standard additional fee

YOUR COMPLIANCE PARTNER – R V SECKAR FCS ,LLB 79047 19295