The Ministry of Corporate Affairs (MCA) on April 22, 2026, issued FAQs on the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026).
1. What is the objective of the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)?
CCFS-2026 is a one-time scheme introduced 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. The Scheme is intended to improve compliance levels, reduce the burden of accumulated additional fees on companies, and ensure that the corporate registry reflects accurate and up to date information.
2. When does the Scheme commence and when does it end?
The Scheme shall come into force on 15 April 2026 and shall remain in force up to 15 July 2026.
3. Which entities are eligible to avail the Scheme?
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.
4. What filings are covered under the Scheme?
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. Is the scheme available for annual filings pertaining to the financial year 2024-25? Yes. It covers all pending annual filings.
