Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) 

Circular: MCA General Circular No. 01/2026 dated 24-02-2026


Applicability Period

15 April 2026 to 15 July 2026

CCFS-2026 ESIGNED


Relief Provided

1) Pending Annual Filings

Pay:

  • Normal filing fee
  • Only 10% of additional late fee

(≈ 90% waiver of late fees)


2) Convert into Dormant Company

Form: MSC-1
Pay: 50% of normal filing fee

For inactive companies wishing to continue existence.

 

3) Strike-off Company

Form: STK-2
Pay: 25% of strike-off filing fee

For permanently closed entities.

Forms Covered

  • MGT-7 / MGT-7A
  • AOC-4 (all variants)
  • ADT-1
  • FC-3 / FC-4
  • Old Act forms: 20B, 21A, 23AC, 23ACA, 66 etc.

 

Immunity from Penalty

No penalty under Sec 92 & 137 if:

  • Filed before notice OR
  • Filed within 30 days after notice

Not available if adjudication order already passed.

 

Not Eligible

  • Strike-off notice already issued
  • Already applied for strike-off
  • Already applied for dormant status
  • Amalgamated / vanishing companies


After 15 July 2026

ROC will initiate action against non-compliant companies.

 

Practical Meaning

One-time compliance window allowing companies to regularize filings with major late fee waiver before strict enforcement begins.

Link to download the Circular
 https://mytaxexpert.co.in/uploads/1771939022_CCFS2026ESIGNED.pdf 


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