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ARTICLE · 27 JULY 2026

MCA Issues FAQs Clarifying Scope And Operation Of CCFS-2026 Scheme

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India's Ministry of Corporate Affairs has released clarifying FAQs on the Companies Compliance Facilitation Scheme, 2026, addressing critical questions about strike-off procedures, penalty immunity conditions, and the treatment of overdue annual general meetings. The guidance provides companies with a limited window from April to July 2026 to regularize their compliance status under concessional terms, though important limitations apply to AGM failures and enforcement actions.

IndiaCorporate/Commercial Law
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MCA has issued frequently asked questions (‘FAQs’) on the Companies Compliance Facilitation Scheme, 2026 (‘Scheme’), clarifying some aspects of the General Circular No. 01/2026 (‘CCFS-2026’) including covered financial years, strike-off, penalty immunity and the April 15, 2026, to July 15, 2026, window to avail the benefits.

The FAQs clarify that:

  1. while companies may seek strike-off by filing e-Form STK-2 at 25% concession, companies are required to complete filings up to the financial year in which business ceased. If Section 248(1) action under the Companies Act has begun, but Form STK-7 (final notice) has not been issued, pending overdue financial statements and annual returns must be filed before availing the concessional STK-2 route;

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