24/02/2026
The Central Government has introduced a one-time condonation scheme titled *“Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)”.*
*The scheme shall come into force on 15.04.2026 and shall remain in force till 15.07.2026.*
*The Scheme provides an opportunity for companies to file pending documents relating to Annual Returns and Financial Statements in the MCA-21 registry with condonation of delay. It also enables inactive or defunct companies to opt for dormancy or closure by paying reduced fees.*
*Relevant e-forms means -*
i. Any one or more of the e-forms MGT-7, MGT-7A, AOС-4, АОС-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC4 (XBRL), ADT-1, FC-3, FC-4, and
ii. Any one or more of the e-forms Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23AC-XBRL, Form 23ACA-XBRL, Form 66 and Form 23B;
*Applicability:* All companies *except* for the following are permitted to file relevant e-forms which were due for filing on any given date in accordance with the provisions of this Scheme:
a) Companies against which action of final notice for striking off the name u/s 248 of the Act has already been initiated by the Registrar;
b) Companies which have filed application for striking off their name from the register of companies;
c) Companies which have filed for obtaining Dormant Status under section 455 of the Act before the inception of this Scheme;
d) companies which have been dissolved pursuant to a scheme of amalgamation under the Act;
e) Vanishing companies;
