Important Keywords: CCFS 2026 Scheme MCA circular, MCA compliance scheme 2026, ROC late fee waiver 2026, Pending ROC filing penalty relief, MCA annual filing scheme, ROC filing relaxation 2026, AOC-4 and MGT-7 late filing, MCA compliance update 2026, Company strike-off concession scheme, Dormant company filing relief, ROC scheme for inactive companies, MCA scheme for defaulting companies, Annual return filing relief India, Financial statement filing scheme, ROC penalty reduction scheme, MCA compliance regularization scheme, Private company compliance relief India, One-time compliance scheme MCA, MCA delayed filing relief.
Words: 5,638, Read time: 30 minutes.
Last updated: May 2026.
Table of Contents
Overview
In India, many companies miss their ROC compliances due to lack of awareness, financial difficulties, or operational issues. As a result, they may face heavy penalties, director disqualification, and other compliance-related problems.
To help such companies, The Ministry of Corporate Affairs (MCA) introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS 2026) through its circular dated 26 February 2026. The scheme came into effect on 15 April 2026 and will remain valid till 15 July 2026.
Under this scheme, companies get an opportunity to complete their pending annual filings by paying a reduced late fee. Eligible companies are required to pay only 10% of the additional fees or penalties. Once the pending filings are completed, the company’s compliance status on MCA records becomes updated and compliant.
In this article, we will explain the key features, benefits, eligibility, and importance of CCFS 2026 in simple and easy-to-understand language.
Quick checklist before using CCFS 2026 Scheme
- Check whether the company is eligible for the scheme
- Verify all pending ROC filings
- Identify required e-forms like MGT-7, AOC-4, ADT-1, etc.
- Decide whether to continue, become dormant, or apply for strike-off
- Calculate reduced fees payable under the scheme
- Ensure filings are completed within 15 April 2026 to 15 July 2026
- Check if any strike-off or legal action is already pending against the company
Why was CCFS 2026 introduced?
The government brought CCFS 2026 to help companies that have missed their ROC filings for a long time due to reasons like lack of awareness, financial issues, or being inactive.
Many companies forget or delay filing their annual returns and financial statements. Because of this, late fees keep adding every day without any limit, which becomes a heavy burden, especially for small businesses and startups.
So, this scheme gives companies a simple chance to “start fresh” — by paying reduced penalties and clearing all old pending filings within a limited time.
For example:
A startup incorporated in 2020 stopped business operations after one year due to funding issues. Since the promoters did not close the company formally, annual filings remained pending for several years. By 2026, the additional fees became much higher than the company’s original capital itself.
Situations like this became common among startups, MSMEs, and inactive private companies. Therefore, the MCA introduced CCFS 2026 to give companies a practical chance to regularize their status at reduced cost.
Practical benefits of CCFS 2026 for entrepreneurs & startups
The scheme is highly useful for founders and small business owners because it provides:
- Huge cost savings: Companies can clear old filings at significantly reduced cost.
- Clean MCA records: Updated MCA status improves credibility with:
- Banks
- Investors
- Vendors
- Government authorities
- Better future fundraising: Investors generally avoid companies with compliance defaults. Regularized filings improve investor confidence.
- Legal continuity: Dormant status allows founders to preserve the company structure for future plans.
- Proper exit opportunity: Inactive companies can close operations legally instead of carrying indefinite compliance burden.
What is CCFS scheme 2026?
"Think of it as a limited-time opportunity for companies in India to fix their compliance and get back on track easily".
CCFS 2026 is a scheme introduced by the Ministry of Corporate Affairs to help companies clear their pending compliances within a 3-month window.
During this 3 months period, companies can:
- File all pending ROC documents
- Clear old defaults
- Reduce penalty burden
- Restore their “compliant” status
- Avoid stricter future action
Instead of allowing penalties to keep increasing, this scheme gives companies a simple and affordable way to fix their old non-compliance.
It is mainly useful for:
- Dormant companies
- Inactive companies
- Companies with long pending filings
- Companies facing possible strike-off
- MSMEs struggling with compliance costs
you can say, CCFS 2026 is like a “fresh start option”- a short opportunity for companies to correct past mistakes, become compliant again, and avoid stricter action in the future.
CIRCULAR PDF
The above circular mainly explains everything in six key points. In this article, we will go through each of these six points and understand what they mean in simple way.
Understanding the six main points of the MCA circular
The circular explaining CCFS 2026 is mainly divided into six important points. Let us understand each point in simple way .
Point No. 1 -
The first point of the scheme says that every company must file its Annual Return and Financial Statements every year with the Ministry of Corporate Affairs (MCA). If there is any delay from 1 July 2018 onwards, an additional fee of ₹100 per day is charged with no upper limit, so the penalty keeps increasing until the filing is completed.
Example:
A private company failed to file AOC-4 for 2 years because the directors believed the company was inactive and filing was unnecessary. Later, they discovered that the additional fees had crossed several lakhs due to continuous daily penalties. CCFS 2026 helps reduce this burden substantially.
Point No. 2 -
This point explains that India has more than 20 lakh active companies, and the number is continuously increasing as startups, MSMEs, and OPCs are joining the formal economy.
However, many companies are not able to file their annual returns and financial statements on time with the Ministry of Corporate Affairs (MCA). Due to delayed filing, the government charges extra late fees, which keep increasing over time and can become a heavy financial burden, especially for small businesses like MSMEs and private limited companies.
Because of this, many stakeholders have requested the MCA to provide relief by introducing schemes that reduce or ease the burden of these additional late filing fees. CCFS 2026 is the result of those requests.
Point No. 3 -
This point explains that it is a one-time opportunity for companies to clear all their pending compliances. The Central Government has introduced the CCFS 2026 under the powers of the Companies Act, 2013.
This scheme allows companies to file their pending Annual Returns and Financial Statements, or if they are inactive, they can choose options like dormancy or closure.
Point No. 4 -
The most important part of this scheme is Point 4, which gives companies "Three Major Options Available Under CCFS 2026":
Option 1: Complete Pending Filings
Companies can file all overdue ROC forms by paying only:
- Normal filing fees, plus
- 10% of additional late fees.
This provides major financial relief compared to normal penalties.
Example
If additional fees payable normally are ₹2 lakh, the company may need to pay only ₹20,000 additional fees under the scheme.
This can help startups and MSMEs save substantial amounts.
Option 2: Apply for Dormant status
Inactive companies that want to keep the company legally alive can apply for dormant status under Section 455 by filing Form MSC-1.
Under CCFS 2026:
Only 50% of normal fees are payable.
Dormant status is useful when promoters want to preserve:
- Brand name
- Future business plans
- Licenses
- Investments
- Intellectual property
while avoiding heavy compliance requirements.
Example
A technology startup paused operations because of lack of funding but wanted to restart later after raising investment. Instead of continuing full annual compliances, the founders opted for dormant status to keep the company alive at lower compliance cost.
Option 3 – Apply for Strike-off
Companies that no longer wish to continue business may apply for closure through Form STK-2.
Under CCFS 2026:
- Only 25% of normal strike-off filing fees are payable. (it means company also apply for strike-off (closure) by filing e-form STK-2 during the scheme period and paying only 25% of the filing fees.
This option is especially useful for companies that have completely stopped business and do not want future compliance liabilities.
Example:
Two friends incorporated a private company in 2021 for an e-commerce project, but the business never started. Instead of paying annual filing penalties every year, they can now close the company officially at concessional fees under CCFS 2026.
Point No. 5 -
This point is one of the most important parts of the scheme because it explains the complete working process and conditions of CCFS 2026 / complete guideline or roadmap of CCFS 2026. It mainly covers the rules of the scheme, eligibility of companies, applicable fees, benefits available to companies, and the legal relief or protection provided under the scheme. It also explains how companies can regularize their pending compliances, apply for dormant status, or opt for strike-off at reduced cost.
Point No. 6 -
This point says that once the scheme ends, the ROC can take strict action against companies that did not use this opportunity and still failed to file their pending documents on time.
Now we will see through this article why the government felt the need to introduce this scheme and what benefits companies can get from it. So let’s start with the time limit of this scheme.
Till when can we avail the benefits of this scheme?
Companies can take benefit of this scheme only during the given time period. The Companies Compliance Facilitation Scheme, 2026 (CCFS 2026) will start on 15 April 2026 and will remain open till 15 July 2026. After this deadline, the scheme will close, and no further benefits can be claimed under it. (This windows open only for 3 months)
Which companies are eligible and which are not eligible to take benefits of CCSF 2026?
Any company with old pending filings or non-compliance issues can use this scheme to become compliant again.
This eligible companies Includes:
- Companies that have not filed Annual Returns or Financial Statements on time
- MSMEs and private limited companies with pending compliances
- Startups or OPCs that missed filings in earlier years
- Dormant or inactive companies that want to become compliant again
- Companies that want to clear old defaults and update their MCA records
Companies not eligible to take benefit of this scheme include:
- Companies that have already been dissolved
- Companies against which strike-off proceedings or notices have already been initiated
- Vanishing companies
such companies cannot use the CCFS 2026 Scheme.
Which ROC forms can be filed under the scheme CCSF 2026?
Companies are required to file forms such as MGT-7, AOC-4, ADT-1, FC-3, and FC-4 under the scheme. See the below table in details:
| Form Name | Purpose |
|---|---|
| MGT-7 / MGT-7A | Annual Return of the company |
| AOC-4 | Filing of Financial Statements |
| AOC-4 CFS / AOC-4 NBFC (Ind AS) | Financial Statements for specific companies (like CFS/NBFC) |
| AOC-4 XBRL | Financial Statements in XBRL format |
| ADT-1 | Appointment of Auditor |
| FC-3 | Financials/Annual filings of Foreign Company |
| FC-4 | Annual Return of Foreign Company |
| Form 20B | Annual Return (old Companies Act, 1956) |
| Form 21A | Annual Return for companies having no share capital (old Act) |
| Form 23AC / 23ACA | Balance Sheet & Profit and Loss (old Act) |
| Form 23AC-XBRL / 23ACA-XBRL | Financial statements in XBRL (old Act) |
| Form 66 | Compliance Certificate filing (old Act) |
| Form 23B | Auditor appointment intimation (old Act) |
Step-by-Step process to file pending ROC filings under CCFS 2026
- Check which ROC filings are pending: Visit the MCA portal and check which company forms are still pending, like AOC-4, MGT-7, ADT-1, etc.
- Prepare company financial documents: Prepare the company’s financial statements and get them audited if required.
- Login to the MCA portal: Open the MCA-21 portal and log in using company credentials.
- Upload the pending ROC forms: Fill and upload the required forms using DSC (Digital Signature Certificate).
- Pay the normal government filing fee: Pay the regular filing fee applicable for each form.
- Pay the reduced late fee under CCFS 2026: Under this scheme, companies get relief in additional late fees, so the penalty amount becomes much lower compared to normal filing.
- Check filing status after submission: After filing, check the SRN status on the MCA portal to confirm whether the forms are approved successfully.
How much fee reduction is available?
The scheme offers different concessions depending on the option chosen.
| Activity | Benefit |
|---|---|
| Pending annual filings | Only 10% additional fees |
| Dormant status application | 50% of normal fee |
| Strike-off application | 25% of normal fee |
The options available for dormant status or strike-off
Under the CCFS 2026 Scheme, companies that are not active have two simple options:
- They can choose dormant status, which means the company stays registered but does not do business and has very few compliance requirements.
- Or they can choose strike-off (closure), which means the company is officially closed and removed from the records.
*Simply says companies can either keep the company inactive with minimal rules or close it completely at a lower cost.
The legal relief/immunity available for delayed filings in certain cases
This provision is based on sections 92, 137, and 454(3) of the Companies Act, 2013, which deal with company filing requirements and penalty action for non-compliance.
- Section 92 (Annual Return): Every company must file its annual return with the Registrar. If not filed on time, it is treated as a default.
- Section 137 (Financial Statements): Every company must file its financial statements every year. Delay or non-filing is also considered a default.
- Section 454(3) (Adjudication of Penalties): This section gives power to authorities to impose penalties and conduct proceedings for such defaults.
Simple meaning under CCFS 2026:
- If a company files its pending documents before a notice is issued or within 30 days of receiving the notice, then penalty proceedings under sections 92 and 137 will be closed, and no penalty will be imposed.
- But if the company files after 30 days of the notice or after a penalty order has already been passed, then the already decided penalties under section 454 will remain applicable. The scheme will not cancel those penalties.
These sections define the legal duty to file (92 & 137) and the power to punish non-compliance (454), while CCFS 2026 only gives relief if companies act within the permitted time.What happens after this scheme ends?
After the CCFS 2026 Scheme ends, the temporary relief window will be closed completely, and companies will go back to the normal compliance system under the Companies Act, 2013.
What this means in practical terms:
- No more reduced fees or discounted penalty benefit will be available.
- Any company with pending filings will again be treated as a defaulting company.
- The Registrar of Companies (ROC) may start strict enforcement actions, such as penalty orders or strike-off proceedings.
- Companies will have to pay full statutory additional fees and penalties, as per normal rules, without any relaxation.
Once the scheme closes, companies lose the “one-time relief opportunity.” After that, delays will become costly again, and compliance enforcement will be stricter.
Key difference between earlier MCA schemes vs CCFS 2026 (Pending Compliance Relief)
Earlier MCA schemes:
- CFSS 2020 (Companies Fresh Start Scheme, 2020) – allowed companies to file overdue forms with reduced additional fees
- LLP Settlement Scheme, 2020 – gave relief to LLPs for pending compliances
- CODS (Company Directors Disqualification Relief Scheme, 2017) – helped disqualified directors regularise compliance
- Other amnesty / condonation schemes issued earlier for late filings and defaults
and CCFS 2026 MCA scheme:
This scheme (CCFS 2026) is similar to earlier compliance relief schemes, but it is more structured and covers a wider scope.
Under CCFS 2026:
- It not only helps in clearing pending filings but also gives extra options like dormant status and strike-off, making it more flexible.
- It also covers inactive, dormant, and defunct companies.
Benefits of CCFS 2026:
- Reduced additional fees for delayed filings
- Option to continue business, pause operations (dormant), or close the company
- Helps companies update and clean their MCA records properly
Let's see the key difference in the below given table:
| Basis | Earlier MCA Schemes (e.g., CFSS 2020 & similar schemes) | CCFS 2026 |
|---|---|---|
| Nature of Scheme | One-time amnesty / settlement schemes | Structured compliance facilitation + restructuring scheme |
| Main Objective | Help companies clear past pending filings | Help companies clear filings + manage status (active/dormant/closure) |
| Scope | Mostly limited to overdue filings only | Covers pending filings + dormant companies + strike-off cases |
| Types of Companies Covered | Defaulting companies with pending forms | Defaulting, inactive, dormant, and defunct companies |
| Options Available | Only one option: file pending documents | Three options: (1) regularise (2) dormant status (3) strike-off |
| Fee Benefit | Waiver/reduction of additional fees in limited cases | Reduced burden: 10% late fee + concessional fees for dormancy/strike-off |
| Legal Relief | Limited immunity in specific cases | Structured immunity based on timing (before notice / within 30 days) |
| Compliance Approach | Reactive (fix past defaults) | Preventive + corrective (fix, pause, or exit) |
| Impact on MCA Records | Only updates compliance status | Ensures cleaner registry + removal of inactive entities |
| Business Outcome | Company becomes compliant again | Company can continue, stay inactive legally, or close properly |
| Flexibility | Very limited | High flexibility with multiple exit/compliance options |
Earlier MCA schemes mainly helped companies only to clear pending filings, while CCFS 2026 is more advanced—it not only allows compliance correction but also gives companies a complete choice to continue, pause, or close their business in a structured way with reduced cost.
Conclusion
From the above information about the CCFS 2026 Scheme, I have tried to explain all the important points in a simple and easy way so that anyone can understand it clearly.
If I have missed any point mentioned in the official circular, you can share your questions or suggestions at: help@finodha.in
You can also drop your queries on this email, and any suggestions to improve this information are always welcome.
I hope this helps you understand the CCFS 2026 Scheme in a clear and practical understanding of the CCFS 2026 Scheme.
As we know, this scheme is available only till 15 July 2026, companies having pending ROC compliances should check their status early and take proper professional advice wherever needed so they can use the benefit within time.
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FAQs: Get answers to all your queries!
Question. Who can apply?
Answer. Any eligible company having pending ROC filings or compliance defaults can apply under CCFS 2026.
Question. What is the last date?
Answer. The last date of this scheme is 15 July 2026.
Question. Can inactive companies apply?
Answer. Yes. Inactive companies can also apply.
Question. . What is the duration of the Companies Compliance Facilitation Scheme 2026?
Answer. The CCFS 2026 is available only for a limited period of 3 months. It started on 15 April 2026 and will remain valid till 15 July 2026.
Question. Can I close my inactive company using the CCFS-2026 scheme?
Answer. Yes. Under the CCFS 2026 Scheme, inactive companies can apply for strike-off (closure) by filing e-form STK-2 during the scheme period at reduced filing fees.
Question. Does the scheme waive penalties that have already been adjudicated?
Answer. No, it does not waive penalties that have already been adjudicated or imposed by the authorities.
Question. Can companies that have already applied for strike-off claim a refund under this scheme?
Answer. No. Companies that have already applied for strike-off cannot claim any refund under this (CCFS 2026 Scheme).
Question. Is there a separate application form to register under CCFS-2026 like CFSS-2020?
Answer. No. There is no separate registration form, declaration form, or immunity form required under CCFS-2026, unlike CFSS-2020.
Question. What is the purpose of introducing the CCFS 2026?
Answer. The main purpose of introducing the CCFS 2026 is to give companies a one-time opportunity to complete their pending ROC compliances at reduced cost and become compliant again.
Question. What is the duration of the CCFS 2026?
Answer. This scheme is available only for 3 months. It started on 15 April 2026 and will remain open till 15 July 2026. After 15 July 2026, the benefits of reduced fees and relief available under the scheme will no longer be applicable.
Question. What are the eligibility criteria for the companies to take advantage of this CCFS 2026?
Answer. The scheme is mainly available for:
- Companies having pending ROC filings
- Startups, MSMEs, OPCs and private companies with delayed compliances
- Dormant or inactive companies wanting to regularise their status
- Companies intending to become dormant or apply for strike-off
Question. Are Limited Liability Partnerships (LLPs) eligible to take advantage of this scheme?
Answer. No. CCFS 2026 is mainly applicable to companies registered under the Companies Act, 2013. Limited Liability Partnerships (LLPs) are governed under the LLP Act, 2008, so they are generally not covered under this scheme.
Question. Which all forms can be filed with discounted late fee under CCFS 2026?
Answer. Here are the important forms covered under the scheme include:
MGT-7 / MGT-7A – Annual Return
AOC-4 and its variants – Financial Statements
ADT-1 – Appointment of Auditor
FC-3 and FC-4 – Foreign company filings
Old Companies Act forms like 20B, 21A, 23AC, 23ACA, 66, 23B etc.
Question. How cost effective is filing of forms under this CCFS 2026?
Answer. Let's understand this cost effective with this given example:
Suppose a company has pending ROC filings and the normal additional late fee comes to ₹1,00,000.
Under normal rules → the company would have to pay the full ₹1,00,000 as additional fees.
But under CCFS 2026 → the company may need to pay only ₹10,000 as additional fees (10% amount), along with the normal filing fee.
So, the scheme gives major financial relief and helps companies become compliant at a much lower cost.
Question. Is there any legal immunity granted to participating companies?
Answer. Yes. Under CCFS 2026, companies filing their pending annual returns and financial statements within the prescribed time may get relief from penalty proceedings related to those filing defaults.
This means that if the company completes the pending compliances under the scheme, the ROC may not continue penalty action for such delayed filings, subject to the conditions mentioned in the scheme.
However, this immunity is limited only to filing-related defaults covered under the scheme and does not automatically remove all other legal violations or penalties already finalized.
Question. Does the scheme prescribe any conditions for receiving immunity under CCFS 2026?
Answer. Yes. The company must complete the eligible pending filings within the prescribed scheme period and comply with the conditions mentioned in the scheme.
Generally, the benefit of immunity is available only when the company files the pending documents before any final penalty order is passed or within the permitted time after receiving notice from the ROC.
Question. Is the company required to undertake any extra filing for availing the above-mentioned immunity?
Answer. Let's understand with this example:
Suppose a company files all its pending AOC-4 and MGT-7 forms under CCFS 2026 within the prescribed timeline.
In this case, the company does not need to submit any separate “immunity form” to the ROC. The benefit of the scheme will be available automatically if all conditions are properly complied with.
Question. If a company was not a small company in FY 2022-23 but becomes a small company under the new definition applicable from December 2025, then while filing old pending forms under CCFS 2026, should it file as a small company or a normal company?
Answer. Let's understand this situation with the given example :
Suppose a company’s turnover in FY 2022-23 was above the old small company limit, so at that time it was treated as a normal company.
Later, after the definition changed in December 2025, the same company now falls within the small company category.
Even then, while filing forms for FY 2022-23 under CCFS 2026, the company should generally follow the compliance requirements applicable to a normal company for that particular year.
Question. If companies want to file earlier years’ forms under CCFS 2026, will the filing be done on MCA V3 portal or V2 portal?
Answer. Since these annual filing forms have already migrated to the MCA V3 portal, companies will generally be required to file even the old pending forms through the MCA V3 portal under CCFS 2026.
This means the MCA is not expected to reopen the old V2 portal separately for such filings. Companies will have to use the currently active V3 portal system for filing earlier years’ forms also.
click here: If need any information related to company compliances.
Question. During the period of CCFS 2026, if a company files forms for FY 2025-26, will it get discounted filing fees under the scheme?
Answer. No. CCFS 2026 mainly provides relief for delayed or pending filings of earlier financial years. Normal filings for FY 2025-26 made within the regular due dates will not get the discounted fee benefit under the scheme.
*This scheme is meant for old pending compliances, not for regular current-year filings.
Question. If annual filing of a company is pending for FY 2024-25, can the company take benefit of CCFS 2026?
Answer. Yes. If the annual filing for FY 2024-25 is pending and the due date has already expired, then the company can file the pending forms under CCFS 2026 and take benefit of the reduced additional fees available under the scheme.
Question. If the company did not conduct AGM on time but later conducts it and files the financial statements under CCFS 2026, will the delay in AGM be forgiven?
Answer. No. CCFS 2026 gives relief for delayed ROC filings, but it does not automatically remove the non-compliance related to delay in conducting the AGM.
So, even if the company later conducts the AGM and files the pending forms, the AGM delay may still remain a separate default under the Companies Act.
Question. Does this scheme apply to form CSR-2 as well?
Answer. No. CCFS 2026 mainly covers annual filing forms such as MGT-7, AOC-4, ADT-1 and similar forms. Form CSR-2 is generally not covered under this scheme.
Question. Does CCFS 2026 applies to cost audit related forms like CRA-2, CRA-4 etc.?
Answer. No. CCFS 2026 mainly applies to pending annual filing forms such as MGT-7, AOC-4, ADT-1 and similar annual compliance forms. Cost audit related forms like CRA-2, CRA-4 etc. are generally not covered under this scheme.
Question. If a company wants to refile any annual filing form with some corrections or changes, can it take benefit of CCFS 2026?
Answer. No. CCFS 2026 is mainly meant for filing pending forms that were not filed earlier. It is not meant for refiling or revising forms that have already been filed with the ROC.
So, if a company wants to make corrections in a form that is already filed, the benefit of reduced fees under this scheme may not be available for such refiling.
Question. What is meant by “final notice for being struck off” in this scheme?
Answer. It means the ROC has already taken the last step to close the company and remove its name from MCA records because of long pending compliances or inactive business.
After this final notice is issued, the company usually cannot take benefit of CCFS 2026.
Example:
Suppose a company did not file ROC forms for many years.
First, the ROC may send reminders or notices. But if the company still does not respond, then the ROC issues a final strike-off notice saying that the company’s name will now be removed from MCA records.
This final notice is called the “final notice for being struck off.” Once this stage comes, the company may not be allowed to use the scheme.
Question. Is the Scheme also available in cases where the financial statements of the company for the past years have not been audited?
Answer. Yes. A company can still use the CCFS 2026 Scheme even if its financial statements for earlier years were never audited.
But before filing the pending ROC forms, the company must first prepare those financial statements and get them audited by the statutory auditor.
Question. What happens if a company does not avail the Scheme?
Answer. If the company does not take benefit of this scheme within the prescribed timeline, then after the scheme ends, normal ROC penalties and strict legal actions may continue.
This means the company may face:
-Heavy additional late fees
-Penalty action by the ROC
-Risk of company strike-off
-Director disqualification issues
-Problems in future compliances and business operations.
Question. Can a company use the Scheme to regularize multiple pending filings?
Answer. Yes. A company can use CCFS 2026 to complete multiple pending ROC filings together under the scheme.
Question. If a company wants to close itself (strike-off), is it enough to file only Form STK-2 under CCFS 2026?
Answer. No. In most cases, the company should first complete its old pending ROC filings and only after that can it apply for strike-off through Form STK-2.
Let’s understand with a simple example:
Suppose a company stopped doing business in 2023 but did not file its annual returns for FY 2021-22 and FY 2022-23.
In such cases, the company should first file these pending ROC forms under CCFS 2026 by paying reduced fees. After completing the pending filings, the company can apply for closure (strike-off) through Form STK-2.
So, CCFS 2026 helps companies first clear their old pending compliances and then close the company properly at a lower cost.
Question. What is CCFS 2026?
Answer. CCFS 2026 is a compliance relief scheme introduced by the MCA that allows companies to complete pending ROC filings at reduced fees and also provides options for dormant status or strike-off.
Question. What is the last date to avail the scheme?
Answer. The scheme is available from 15 April 2026 to 15 July 2026.
Question. Can inactive companies apply under this scheme?
Answer. Yes, inactive and dormant companies can also take benefit of the scheme.
Question. Is full penalty waived under CCFS 2026?
Answer. No. Companies are generally required to pay only 10% of additional filing fees, but already adjudicated penalties may still remain applicable.
Question. Can companies apply for strike-off under this scheme?
Answer. Yes. Eligible companies can file Form STK-2 at concessional fees during the scheme period.
Question. Does the scheme remove director disqualification automatically?
Answer. The scheme mainly provides filing relief. Director disqualification issues depend on separate legal provisions and may require additional legal evaluation.
Question. Can companies file only one pending form under the scheme?
Answer. Yes. Companies may file even a single pending annual filing form if required.
Question. Is a separate registration required to use CCFS 2026?
Answer. No separate registration is required. Eligible companies can directly file applicable forms during the scheme period.
Question. What happens if companies do not use this scheme?
Answer. After the scheme ends, normal penalties and strict ROC actions may continue without any relaxation.
Question. Can dormant companies restart business later?
Answer. Yes. Dormant companies can later apply for active status and resume operations after completing required procedures.
—
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