The Companies Compliance Facilitation Scheme, 2026 is one of the most significant compliance relief windows the MCA has offered in recent years. But one of the most common mistakes companies make with such schemes is assuming they automatically qualify — and then discovering mid-process that they are excluded, or worse, filing incorrectly and losing the benefit of reduced fees.

Before your company takes a single step toward filing under CCFS 2026, you need a clear answer to one foundational question: does your company actually qualify?

This blog walks through the eligibility framework, the specific categories of companies covered, the forms included, and the exclusions that the MCA has explicitly carved out — so you can assess your position accurately before 15th July 2026.

The Broad Eligibility Principle

CCFS 2026, introduced through MCA General Circular No. 01/2026 dated 24th February 2026, applies to all “defaulting companies” — companies registered under the Companies Act, 2013 (and certain legacy filings under the Companies Act, 1956) that have failed to file statutory annual documents within the prescribed timelines.

The scheme’s reach is intentionally wide. Private Limited Companies, Public Limited Companies, One Person Companies (OPCs), producer companies, startups, MSMEs, NBFCs, foreign subsidiaries, and Section 8 companies are all covered — provided they have not been struck off, dissolved, or specifically excluded under the scheme’s terms.

In simple terms: if your company is registered, active on the MCA register, and has pending annual filings, you likely qualify. The scheme is inclusive by design, with exclusions being the exception rather than the rule.

Which Forms Are Covered Under CCFS 2026?

Eligibility is not just about company type — it also depends on which specific forms have pending filings. CCFS 2026 covers the following:

Under the Companies Act, 2013:

• Form MGT-7 and MGT-7A — Annual Return
• Form AOC-4 and all its variants (AOC-4 CFS, AOC-4 NBFC Ind AS, AOC-4 XBRL) — Financial Statements
• Form ADT-1 — Appointment of Statutory Auditor
• Form FC-3 — Annual Accounts of Foreign Company
• Form FC-4 — Annual Return of Foreign Company

Legacy forms under the Companies Act, 1956:

• Form 20B — Annual Return for companies with share capital
• Form 21A — Annual Return for companies without share capital
• Form 23AC and 23ACA — Balance Sheet
• Form 66 — Compliance Certificate
• Form 23B — Information by Statutory Auditor
• XBRL variants of the above forms

For dormancy and exit:

• Web Form MSC-1 — Application for Dormant Company status (at 50% of normal fee)
• Web Form STK-2 — Application for Voluntary Strike-Off (at 25% of normal fee)

Important: CCFS 2026 is strictly limited to these specified forms. It does not cover every type of MCA filing. Event-based forms such as DIR-12, SH-7, PAS-3, or CHG-1 are not part of the scheme’s relief framework. If your company has pending event-based filings, those must be addressed separately under normal MCA provisions.

Who Is Clearly Eligible?

To put eligibility in practical terms, the following company profiles are squarely within the scheme’s scope:

A Private Limited Company with 2–3 years of missed AOC-4 and MGT-7 filings — fully eligible. The company can file all overdue forms by paying the standard filing fee plus 10% of accumulated additional fees.

An OPC that missed its first Annual Return — eligible, as OPCs fall within the definition of companies under the Companies Act, 2013.

A startup that incorporated but became operationally dormant and missed filings for 1–2 years — eligible, and CCFS 2026 also offers the option to apply for dormant status through MSC-1 at half the normal fee after clearing pending filings.

A company with ADT-1 pending for auditor appointment — eligible, with immunity from prospective penal action provided no prosecution had been initiated before the filing under the scheme.

An MSME with five or more years of pending filings and a liability of several lakhs in additional fees — eligible. The 90% waiver applies regardless of how many years are pending, making this the most impactful use case for the scheme.

A company that received an adjudication notice but has not yet had a final order passed against it — eligible for immunity if the pending filings are completed within 30 days of that notice.

Who Is Specifically Excluded?

The MCA has defined clear exclusions under CCFS 2026. These are not grey areas — they are hard boundaries. If your company falls into any of the following categories, the scheme does not apply in its standard form.

1. Companies Against Which a Final Strike-Off Notice Has Been Issued Under Section 248

If the Registrar of Companies has already initiated the final notice for striking off the company’s name under Section 248 of the Companies Act, 2013 (or the corresponding Section 560 of the Companies Act, 1956), that company is not eligible for CCFS 2026.The distinction here is important: a company that is being tracked for non-compliance and may be at risk of strike-off action in the future is still eligible. The exclusion applies only where the final notice has already been formally issued.

2. Companies That Have Already Applied for Voluntary Strike-Off

If a company had already submitted an application for voluntary strike-off through Form STK-2 before the scheme opened on 15th April 2026, it cannot use CCFS 2026. The voluntary exit process was already initiated and is separate from the scheme’s framework.

3. Companies That Filed for Dormant Status Before 15th April 2026

Companies that had already applied for and obtained dormant status under Section 455 of the Companies Act, 2013 before the scheme’s commencement are excluded. The dormancy option under CCFS 2026 is specifically for companies seeking this status during the scheme window — not those that had already applied.

4. Companies Dissolved Under a Scheme of Amalgamation

Companies that have been legally dissolved pursuant to a court-approved or NCLT-approved scheme of amalgamation, merger, or demerger are not part of the corporate register in the ordinary sense and therefore fall outside the scope of CCFS 2026.

5. Vanishing Companies

Companies classified as “vanishing companies” by regulatory authorities — typically those that have raised funds from the public, are listed, and cannot be traced at their registered address — are specifically excluded. These companies are subject to a separate regulatory framework and cannot use this scheme to regularise their status.

6. Companies With Already Struck-Off Status

Companies that have already been struck off the MCA register are not eligible. A struck-off company ceases to exist as a legal entity. Revival requires a separate application to the National Company Law Tribunal (NCLT) — a process that is distinct from and more complex than filing under CCFS 2026.

What About the Immunity Exclusions?

Beyond company-level exclusions, there are specific situations where even an eligible company may not receive full immunity from penalties.

Where an adjudication order has already been passed: If an adjudicating officer has already issued a final penalty order against the company under Sections 92 or 137, that penalty remains payable regardless of whether the company files under CCFS 2026. The scheme’s immunity does not undo finalised orders.

Where the 30-day notice window has expired: If an adjudication notice was issued and more than 30 days have passed without the company filing the overdue forms, the immunity protection is no longer available — even if the company files during the scheme window.

Where appeals or management disputes are pending before a court or tribunal: If the matter is sub-judice before a court of law or the NCLT — whether as an appeal or a management dispute — immunity under CCFS 2026 does not apply to that specific proceeding.

For ADT-1, FC-3, FC-4, and legacy forms: For these forms, immunity from prospective penal action is conditional on the fact that no prosecution had been initiated and no show-cause notice had been issued before the filing was made under the scheme. This is a stricter standard than the 30-day grace period available for annual return and financial statement filings.

Two Commonly Asked Questions

Can a company file under CCFS 2026 if its directors are disqualified?

Filing under CCFS 2026 reduces the risk of further director disqualification by regularising pending annual returns. However, the scheme does not automatically reverse any disqualification already imposed under Section 164(2) of the Companies Act, 2013. Director disqualification requires a separate legal remedy and cannot be resolved through CCFS 2026 alone.

Can a company clear pending filings and then apply for dormancy under the same scheme?

Yes. A company can file all outstanding AOC-4 and MGT-7 forms first, and then apply for dormant status through MSC-1 during the scheme period. The two options can be used sequentially within the same compliance window.

Know Your Position Before You File

The single most important step before engaging with CCFS 2026 is a complete compliance audit — every pending form, every financial year, every exclusion trigger assessed against your company’s specific history.

At Ofin Legal, we conduct structured compliance audits for companies before filing under the scheme — identifying outstanding obligations, calculating the exact fees payable, and ensuring the filing strategy is correct before a single form is submitted.

Related Services :

“CCFS 2026: The MCA’s 90% Penalty Waiver Explained”

“How to File Pending ROC Returns Under CCFS 2026”

“Should Your Inactive Company Go Dormant Under CCFS 2026?”

“Annual Compliance Checklist for Private Limited Companies”

Official Resources:

• MCA General Circular No. 01/2026 — CCFS 2026 — Ministry of Corporate Affairs
• Companies Act, 2013 — Section 248 (Strike-Off) — Ministry of Corporate Affairs
• MCA Portal — Check Company Filing Status — Ministry of Corporate Affairs