Dear Directors, Company Secretaries & Business Owners,

Struggling with mounting additional fees under Section 403 of the Companies Act, 2013? The Ministry of Corporate Affairs has announced a timely relief.

Why This Scheme Matters

With more than 20 lakh active companies in India, many MSMEs, OPCs and producer companies have faced challenges in timely compliance. This one-time scheme aims to improve the accuracy of the corporate registry while providing genuine ease of doing business.

Three Practical Options Under CCFS-2026

• Option A – File Late & Save 90%: Pay only 10% of the total additional fees on pending Annual Return (MGT-7 / MGT-7A) and Financial Statements (AOC-4 series, ADT-1, FC-3, FC-4 etc.).
• Option B – Go Dormant: File e-Form MSC-1 under Section 455 of the Companies Act, 2013 and pay just 50% of the normal filing fee. Enjoy minimal compliance requirements thereafter.
• Option C – Strike Off: File e-Form STK-2 and pay only 25% of the applicable fees under the Companies (Removal of Name of Companies from the Register of Companies) Rules, 2016.

Simple Fee Structure

Type of Fees	Amount under CCFS-2026
Normal Filing Fee	As prescribed under Companies (Registration Offices and Fees) Rules, 2014
Additional Fee (for delay)	Only 10% of the additional fees prescribed under the Rules
Dormant Company (MSC-1) – Sec 455	50% of normal filing fee
Strike Off (STK-2)	25% of normal filing fee

Forms Covered by the Scheme

Companies Act, 2013 forms: MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 XBRL, ADT-1, FC-3, FC-4 and all variants.

Companies Act, 1956 legacy forms: 20B, 21A, 23AC, 23ACA, 23AC-XBRL, 23ACA-XBRL, 66 & 23B.

Companies Not Eligible

• Companies already issued final notice for striking off u/s 248 of the Companies Act, 2013
• Companies that have already applied for striking off
• Companies that filed for dormant status before 15.04.2026
• Companies dissolved via amalgamation scheme
• Vanishing companies

Penalty Immunity

Under the proviso to Section 454(3), filings made under this scheme will conclude proceedings under Sections 92 and 137 with no penalty, provided they are filed before or within 30 days of the adjudication notice. Additional immunity is also available for certain forms (ADT-1, FC-3, FC-4 etc.) if no prosecution or show-cause notice was issued prior to filing.

Key Dates

Official MCA Resources

📌 Full Circular: General Circular No. 01/2026 on MCA Portal →
📌 File online: MCA-21 Portal
📌 Latest notifications: MCA e-Forms & Circulars

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