MCA Announces Scheme To Regularize Non-Compliances

• Complete pending annual filings by paying 10% of the total additional fees payable on account of delay
• Get company declared as 'dormant company' by paying half of the normal fees
• Get the company struck-off (closed) by paying 25% of the filing fees

Following forms, which remained overdue, can be filed under CFSS 2026 with lesser fees:

• Annua return [Form MGT-7, MGT-7A]
• Annual Accounts [Form AOC-4, AOC-4 (CFS), AOC-4 NBFC (IndAS), AOC-4 CFS NBFC (IndAS), AOC-4 (XBRL)
• Form pertaining to appointment of auditor [Form ADT-1]
• Annual Accounts by foreign companies [Form FC-3]
• Annual return by foreign companies [Form Fc-4]
• Aforesaid forms under erstwhile Companies Act, 1956

CFSS 2026 shall not be applicable to following companies:

• Companies where final notice for strike-off under Section 248 has been issued by Registrar
• Companies that have already applied for strike-off
• Companies that have already applied for dormant status before the Scheme
• Companies dissolved pursuant to amalgamation
• Vanishing companies

• No penalty shall be leviable if filing is made under CFSS 2026
• For pending filings under erstwhile Companies Act, 1956, immunity would be granted from further penal action if:
• • No prosecution has been filed; and
  • No show cause notice has been issued before filing under the Scheme