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Companies Compliance Facilitation Scheme, 2026

MCA has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) vide General Circular No. 01/2026. 

This scheme offers a one-time opportunity for defaulting companies to regularize their pending compliances, apply for dormant status, or exit the registry with significantly reduced financial penalties.

1. Scheme Validity
The scheme will be effective from 15th April 2026 and will remain in force until 15th July 2026.

2. Key Relief Measures and Fee Structure
The CCFS-2026 provides three primary avenues for relief, depending on the status and intent of the company:

• Regularization of Annual Filings: Companies can file pending Annual Returns and Financial Statements (e.g., MGT-7, AOC-4) by paying the normal filing fee plus only 10% of the actual additional fee payable.

• Application for Dormant Status: Inactive companies wishing to retain their legal status with minimal compliance may apply for "Dormant Status" (Form MSC-1). Under the scheme, the filing fee for this application is reduced to 50% (one-half) of the standard fee.

• Company Closure (Strike Off): Defunct companies opting to exit can file an application for strike off (Form STK-2) by paying only 25% of the prescribed filing fee.

3. Immunity from Prosecution and Penalties
The scheme offers immunity from prosecution and penalty proceedings related to the delay in filing, subject to specific conditions:

• For Annual Returns (Sec 92) and Financial Statements (Sec 137):
◦ Immunity is granted if the documents are filed prior to the issuance of an adjudication notice by the adjudicating officer.
◦ If a notice has already been issued, the company must file the documents within 30 days of such notice to claim immunity.

◦ Exception: Immunity is not available if an adjudication order has already been passed or if the 30-day period following a notice has expired.

• For Other Forms (e.g., ADT-1, FC-3, etc.):
◦ Immunity against prospective penal action is granted provided the forms are filed under the scheme before any prosecution is filed or show-cause notice is issued.

4. Eligible Forms
The scheme covers various e-forms under the Companies Act, 2013 and the Companies Act, 1956, including but not limited to:

• Annual Compliance: Forms MGT-7, MGT-7A, AOC-4 (all variants), and MGT-7A.
• Auditor Appointment: Form ADT-1.
• Foreign Companies: Forms FC-3 and FC-4.
• Pre-2013 Act Forms: Forms 20B, 23AC, 23ACA, Form 66, etc.

5. Exclusions
The scheme is not available to:
• Companies against which a final notice for strike off has already been initiated by the Registrar.
• Companies that have already filed for strike off or dormant status prior to the scheme.
• Amalgamated companies (dissolved).
• "Vanishing" companies.

6. Conclusion
Stakeholders are advised to utilize this window to clear compliance defaults. Upon the conclusion of the scheme on 15th July 2026, the Registrar of Companies is mandated to initiate strict action against non-compliant entities.

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