MCA introduces FAQs on Companies Compliance Facilitation Scheme, 2026; effective from 15 April 2026 to 15 July 2026

The Ministry of Corporate Affairs (“MCA”) had introduced Companies Compliance Facilitation Scheme, 2026 (“CCFS-2026”) to give a one-time opportunity to companies to file their documents related to Annual Return and Financial Statements in the MCA-21 registry, or to file for dormancy/closure. The Scheme has come into force on 15 April 2026 and shall remain in force up to 15 July 2026. In light of this MCA has now issued FAQs on the CCFS-2026.

Key Highlights:

1. The MCA has introduced the CCFS-2026 to enable companies to file overdue annual returns, financial statements, and certain other relevant e-forms by paying concessional fees. It also provides a window for eligible companies to opt for dormant status or to file for closure.

2. All companies are eligible, except those specifically excluded under the Scheme, namely:

• companies against which final action for strike off has already been initiated;
• companies that have already applied for strike off;
• companies that applied for dormant status before commencement of the Scheme;
• companies dissolved pursuant to amalgamation; and
• vanishing companies.

3. The Scheme covers relevant e-forms relating to annual filings and related compliances, including:

• MGT-7, MGT-7A;
• AOC-4 including AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 XBRL;
• ADT-1;
• FC-3 and FC-4;
• and legacy forms such as Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23ACXBRL, Form 23ACA-XBRL, Form 66 and Form 23B.

4. The CCFS-2026 covers all pending annual filings pertaining to Financial Year (“F.Y.”) 2024-25.

5. A company filing overdue relevant e-forms during the Scheme period is required to pay only 10% of the additional fee.

6. A company applying for dormant status in e-form MSC-1 is required to pay one half of the normal filing fee applicable under the rules.

7. A company filing e form STK-2 during the currency of the Scheme is required to pay only 25% of the applicable filing fee.

8. CCFS-2026 provides limited immunity from penalties in specified cases. No penalty is leviable for filings under Sections 92 (Annual Return Relevant form-MGT-7/7A) and Section 137 [Financial Statements Relevant form(s)- AOC-4 including AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 XBRL], if completed before issuance of notice or within 30 days thereof. In other cases, immunity from prospective penal action is available where filings are made under the Scheme, provided no prosecution or adjudication proceedings have been initiated prior to such filing.

9. The Scheme enables companies to file overdue financial statements and annual returns, including e-Form ADT-1. Companies availing the Scheme are required to ensure that accounts for the relevant financial years are duly audited and filed along with a valid Unique Document Identification Number (“UDIN”), as per the guidelines prescribed by the Institute of Chartered Accountants of India.

10. The Scheme is intended to facilitate filing of relevant overdue forms and may be used to regularize multiple pending filings, subject to eligibility and compliance with the applicable conditions.

Source: Ministry of Corporate Affairs