Important Update

Summary of CCFS-2026 Scheme
Companies Compliance Facilitation Scheme

The Ministry of Corporate Affairs (MCA) has introduced a landmark one-time compliance relief scheme to support companies in clearing long-pending annual filings and reducing the heavy financial burden of accumulated additional fees.

With over 20 lakh active companies in India, this initiative aims to clean up the registry and promote the "Ease of Doing Business" for MSMEs, private firms, and new-age entrepreneurs.

💰 Filing Cost Comparison: Why Act Now?

• Delayed Annual Filings:-
  Previously:- Full Normal Fee + 100% Additional Fees
  Now:- Full Normal Fee + Only 10% of Additional Fees.
• Dormant Status (MSC-1):-
  Previously:- 100% of Normal Filing Fee
  Now:- Only 50% of Normal Filing Fee.
• Strike Off (STK-2):-
  Previously:- 100% of Normal Filing Fee
  Now:- Only 25% of Normal Filing Fee.

📋 Checklist: Eligible E-Forms for 90% Fee Waiver

The following forms can be filed under the scheme with significantly reduced additional fees:-

Under Companies Act 2013:-

• Annual Returns: MGT-7, MGT-7A.
• Financial Statements: AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC-4 (XBRL).
• Others: ADT-1 (Auditor Appointment), FC-3, FC-4.

Under Companies Act, 1956:-

• Form 20B, 21A, 23AC, 23ACA, 23AC-XBRL, 23ACA-XBRL, 66, and 23B.

🚫 Important: Exclusions

The scheme is not available to:

• Companies already under final strike-off notice (u/s 248).
• Companies that already applied for strike-off or dormancy before 15 April 2026.
• Companies dissolved through amalgamation.
• Vanishing companies.

⚖️ Immunity Provision

In certain cases, penalty proceedings under Sections 92 & 137 may be concluded without any penalty if filings are completed before an adjudication notice is issued or within 30 days of such notice.