CCFS-2026 Eligibility: Companies That Can and Cannot Apply
The Companies Compliance Facilitation Scheme 2026 (CCFS 2026) gives defaulting companies a 91-day window to clear years of overdue ROC filings at just 10% of accumulated late fees. But not every company qualifies. MCA's General Circular No. 01/2026 dated 24th February 2026 draws clear boundaries around CCFS 2026 eligibility - five specific categories of companies are locked out entirely, while every other type registered under the Companies Act, 2013 or 1956 can apply. Misreading these boundaries wastes time, money, and the narrow filing window that closes on 15th July 2026. This guide breaks down exactly which companies can and cannot apply, the edge cases that cause confusion, and how to confirm your company's eligibility before you file.
- CCFS 2026 runs from 15th April 2026 to 15th July 2026 - a strict 91-day window with no extension expected.
- All company types under the Companies Act, 2013 and 1956 are eligible - private limited, public, OPC, small company, Section 8, MSME, startup, listed, and foreign companies.
- Five categories are excluded: companies with a final Section 248 strike-off notice, companies that already filed STK-2 or MSC-1 before the scheme, companies dissolved via amalgamation, and vanishing companies.
- LLPs, partnerships, and sole proprietorships are not covered - CCFS 2026 is exclusively for companies.
- Companies with pending income tax, GST, or SEBI issues can still apply for CCFS 2026 - it covers only MCA/ROC filings.
- The scheme covers both Companies Act, 2013 forms (MGT-7, AOC-4, ADT-1, FC-3, FC-4) and legacy 1956 forms (20B, 21A, 23AC, etc.).
- Ineligible companies that file under the scheme risk rejection and additional costs - verify eligibility first.
CCFS 2026: Scheme Overview and Legal Basis
Before examining CCFS 2026 eligibility in detail, understanding the scheme's structure is essential. The Companies Compliance Facilitation Scheme 2026 was introduced by the Ministry of Corporate Affairs vide General Circular No. 01/2026 dated 24th February 2026, exercising powers under Sections 460 and 403 of the Companies Act, 2013 read with the Companies (Registration Offices and Fees) Rules, 2014.
Under normal provisions, every delayed annual return or financial statement filing attracts an additional fee of Rs. 100 per day per form - with no upper cap. CCFS 2026 offers a 90% waiver on this accumulated additional fee, plus three structured pathways: regularise and continue (pay 10% of additional fees), obtain dormant status (MSC-1 at 50% of normal fee), or close the company permanently via voluntary strike-off (STK-2 at 25% of normal fee).
| Parameter | Details |
|---|---|
| Governing Circular | General Circular No. 01/2026, dated 24th February 2026 |
| Legal Basis | Sections 403 and 460, Companies Act, 2013 |
| Scheme Period | 15th April 2026 to 15th July 2026 (91 days) |
| Additional Fee Waiver | 90% - pay only 10% of accumulated late fees |
| Dormant Status Fee (MSC-1) | 50% of normal filing fee |
| Strike-Off Fee (STK-2) | 25% of normal filing fee |
| Penalty Immunity | Full immunity if filed before any notice; immunity if filed within 30 days of a show-cause notice |
Companies That CAN Apply Under CCFS 2026
The eligibility criteria for CCFS 2026 are intentionally broad. Every company registered under either the Companies Act, 2013 or the Companies Act, 1956 is eligible - unless it falls into one of the five excluded categories detailed in the next section. Here is the complete list of CCFS 2026 eligible companies:
Private Limited Companies
Private limited companies form the largest group of CCFS 2026 beneficiaries. Whether a company is actively trading, sitting idle with no transactions, or was incorporated and never commenced business - the scheme applies. Annual return defaults (MGT-7) and financial statement defaults (AOC-4) accumulated over any number of years can be regularised at 10% of the additional fee. This includes companies with defaults going back to the pre-2013 era, where legacy forms under the 1956 Act are also covered. If your private limited company compliance has lapsed, CCFS 2026 is the most cost-effective route to fix it.
One Person Companies (OPCs)
OPCs incorporated under Section 3(1)(c) of the Companies Act, 2013 are fully eligible. OPCs file annual returns using Form MGT-7A - a simplified return specifically listed among forms covered by CCFS 2026. Many OPCs were set up by solo entrepreneurs who later abandoned the business but never filed returns or closed the entity. CCFS 2026 gives these founders a path to clear the backlog or close the OPC at a fraction of the usual cost.
Small Companies
Companies classified as small companies under Section 2(85) of the Companies Act, 2013 - with paid-up capital not exceeding Rs. 4 crore and turnover not exceeding Rs. 40 crore - are eligible. Like OPCs, small companies file MGT-7A instead of the full MGT-7. The same 90% waiver on additional fees applies.
Public Limited Companies
Both unlisted and listed public limited companies can avail CCFS 2026 for their pending MCA filings. Listed companies must note that the scheme covers only ROC filings under the Companies Act - separate SEBI disclosure obligations under the LODR Regulations remain unaffected and must be addressed independently.
Section 8 Companies (Non-Profit)
Section 8 companies - non-profit entities licensed under Section 8 of the Companies Act, 2013 - are eligible for CCFS 2026. These companies have identical filing obligations (MGT-7, AOC-4) as other company types and often accumulate defaults due to limited administrative resources. Section 8 company compliance backlogs can be cleared through the scheme.
MSME and Startup Companies
Companies classified as MSMEs under the MSMED Act, 2006 or recognised as startups by DPIIT are eligible regardless of their registration status with those bodies. CCFS 2026 eligibility is based solely on registration under the Companies Act - DPIIT recognition, Udyam registration, or Startup India certification neither adds to nor detracts from eligibility.
Foreign Companies
Foreign companies that have established a place of business in India under Chapter XXII of the Companies Act, 2013 are eligible. The scheme covers Form FC-3 (annual accounts) and Form FC-4 (annual return) - the two primary ROC forms filed by foreign companies. Defaults on these forms, which attract the same Rs. 100 per day additional fee, can be regularised at 10% under CCFS 2026.
Dormant Companies Seeking Reactivation
Companies currently on dormant status under Section 455 that wish to regularise any outstanding filings before reactivation are eligible. The exclusion under CCFS 2026 applies only to companies that filed MSC-1 before the scheme was announced - not to companies that were already dormant and now want to use the scheme to clear pending filings before filing MSC-4 for reactivation.
| Company Type | Eligible? | Key Forms Covered | Notes |
|---|---|---|---|
| Private Limited Company | Yes | MGT-7, AOC-4, ADT-1 | Largest beneficiary group; includes inactive and never-commenced companies |
| One Person Company (OPC) | Yes | MGT-7A, AOC-4, ADT-1 | Simplified annual return form MGT-7A specifically covered |
| Small Company | Yes | MGT-7A, AOC-4, ADT-1 | Same as OPC - paid-up capital ≤ Rs. 4 crore, turnover ≤ Rs. 40 crore |
| Public Limited Company (Unlisted) | Yes | MGT-7, AOC-4, AOC-4 CFS, ADT-1 | Includes government companies and Nidhi companies |
| Public Limited Company (Listed) | Yes | MGT-7, AOC-4, AOC-4 XBRL, ADT-1 | SEBI LODR obligations not covered - only MCA filings |
| Section 8 Company (Non-Profit) | Yes | MGT-7, AOC-4, ADT-1 | Licensed non-profit companies under Companies Act, 2013 |
| MSME / Startup | Yes | MGT-7/MGT-7A, AOC-4, ADT-1 | DPIIT / Udyam status does not affect eligibility |
| Foreign Company (Indian Office) | Yes | FC-3, FC-4 | Chapter XXII companies with place of business in India |
| Producer Company | Yes | MGT-7, AOC-4, ADT-1 | Registered under Part IXA of the Companies Act, 1956 |
| Companies under 1956 Act | Yes | Forms 20B, 21A, 23AC, 23ACA, 66, 23B | Legacy forms for historical defaults (2010 and earlier) |
Companies That CANNOT Apply Under CCFS 2026
General Circular No. 01/2026 explicitly excludes five categories of companies from CCFS 2026. Understanding these exclusions is critical - filing under the scheme without meeting the CCFS 2026 eligibility criteria results in rejection by the Registrar and wasted time during a narrow filing window.
1. Companies with a Final Compulsory Strike-Off Notice Under Section 248
If the Registrar of Companies has issued a final notice for compulsory strike-off under Section 248 of the Companies Act, 2013, the company is excluded from CCFS 2026. Section 248 authorises the Registrar to strike off the name of a company that has not filed annual returns or financial statements for two consecutive years, or that is not carrying on business for two years.
The compulsory strike-off process has two stages:
- First notice under Section 248(1): The Registrar sends a notice to the company stating that unless cause is shown within 30 days, the company's name will be struck off. At this stage, the company may still be eligible for CCFS 2026 - the exclusion applies to the final notice, not the first.
- Final notice under Section 248(5): After considering any objections and publishing a notice in the Official Gazette, the Registrar issues the final strike-off order. Once this order is published, the company is excluded from CCFS 2026.
2. Companies That Already Filed STK-2 Before the Scheme
Companies that already filed Form STK-2 (voluntary strike-off application) with the Registrar before the scheme period opened on 15th April 2026 are excluded. The rationale is straightforward: CCFS 2026 offers STK-2 filing at 25% of the normal fee as an incentive. If the company already initiated voluntary closure before the scheme, the discounted fee benefit does not apply retroactively.
This exclusion covers only STK-2 filings submitted before 15th April 2026. Companies that file STK-2 during the scheme period (15th April to 15th July 2026) can avail the 25% fee concession.
3. Companies That Already Applied for Dormant Status (MSC-1) Before the Scheme
Similarly, companies that had already filed Form MSC-1 to obtain dormant status under Section 455 before the scheme was announced are excluded from the MSC-1 fee concession under CCFS 2026. The scheme offers MSC-1 filing at 50% of the normal fee - but only for fresh applications made during the 91-day window.
Companies that are already in dormant status and want to regularise pending filings (not file a fresh MSC-1) remain eligible for the 90% additional fee waiver on overdue forms.
4. Companies Dissolved Through Amalgamation or Merger
A company that has been dissolved pursuant to an amalgamation, merger, or demerger scheme approved by the NCLT (or formerly by the High Court under the Companies Act, 1956) no longer exists as a separate legal entity. Since the company has merged into the surviving entity and its CIN is deactivated, there are no pending filings to regularise. The exclusion is logical - a dissolved entity cannot file forms.
5. Vanishing Companies
Vanishing companies - entities that raised money from the public through securities but failed to list, ceased operations, and disappeared - are maintained on a joint list by MCA and SEBI. These companies defrauded investors, and MCA excludes them from any compliance relief scheme, including CCFS 2026. The list of vanishing companies is published on the MCA portal and the SEBI website.
| Exclusion Category | Legal Reference | Why Excluded | Alternative Action |
|---|---|---|---|
| Final Section 248 strike-off notice issued | Section 248(5), Companies Act, 2013 | Registrar has already initiated compulsory removal from register | File application under Section 252 before NCLT to restore the company, then regularise filings |
| STK-2 already filed before scheme | Rule 4, Companies (Removal of Names) Rules, 2016 | Voluntary strike-off already in progress; prevents retroactive fee concession | Allow existing STK-2 to complete; no further action needed if closure is the goal |
| MSC-1 already filed before scheme | Section 455, Companies Act, 2013 | Dormant status application already in process | Allow MSC-1 to be processed; once dormant, file MSC-3 annually |
| Dissolved through amalgamation/merger | Sections 230-234, Companies Act, 2013 | Company no longer exists as a legal entity - CIN deactivated | No action possible; compliance obligations rest with the surviving entity |
| Vanishing company (MCA/SEBI list) | MCA-SEBI Joint Database | Company involved in securities fraud - denied compliance relief | Promoters may face SEBI enforcement; no MCA compliance route available |
Edge Cases and Grey Areas in CCFS 2026 Eligibility
The five exclusion categories in the circular are clear, but real-world scenarios create grey areas that catch companies off guard. Here are the most common edge cases affecting CCFS 2026 eligibility:
Companies with First Section 248 Notice (Not Final)
The exclusion under CCFS 2026 refers to companies where the Registrar has issued the final compulsory strike-off notice - not the first notice. If your company has received only the first notice under Section 248(1), you may still be eligible. However, this is a fast-closing window. If you receive the first notice and delay action, the Registrar can proceed to the final notice - at which point eligibility is permanently lost. Act immediately if you receive any Section 248 communication.
Companies Under NCLT Proceedings (IBC/Insolvency)
The circular does not explicitly exclude companies under Corporate Insolvency Resolution Process (CIRP) before the NCLT. However, once a moratorium is imposed under Section 14 of the IBC, 2016, the Resolution Professional (RP) assumes control of the company's affairs. Filing under CCFS 2026 during CIRP would require the RP's formal authorisation. Companies in voluntary liquidation before the NCLT should seek specific legal advice before attempting to file under the scheme.
Companies Whose Directors Are Disqualified Under Section 164(2)
Director disqualification under Section 164(2) - triggered when a company defaults on annual returns for three consecutive years - does not, by itself, make the company ineligible for CCFS 2026. The company can still file under the scheme. However, if all directors are disqualified, there may be a practical problem: filing forms on MCA-21 requires an authorised signatory who is a non-disqualified director. Companies in this situation may need to first appoint a new director or apply for condonation of disqualification before filing under CCFS 2026.
Companies with Pending ROC Show-Cause Notices
Companies that have received show-cause notices for non-filing under Sections 92 or 137 but where no final adjudication order has been passed are still eligible. CCFS 2026 explicitly provides for this - filing within 30 days of receiving the notice grants immunity from the penalty proceedings. Having a show-cause notice does not disqualify the company; it actually makes urgent action under the scheme more critical.
Nidhi Companies and Government Companies
Nidhi companies (mutual benefit societies under Section 406) and government companies (Section 2(45)) registered under the Companies Act, 2013 are eligible for CCFS 2026. The scheme circular does not exclude them, and their annual filing obligations (MGT-7, AOC-4) are the same as other companies.
Entities NOT Covered by CCFS 2026 (Not the Same as "Ineligible")
CCFS 2026 is a scheme exclusively for companies registered under the Companies Act, 2013 or 1956. The following entity types are not covered - not because they are "excluded" but because they are governed by entirely different statutes:
- Limited Liability Partnerships (LLPs): Governed by the LLP Act, 2008. MCA has announced a separate LLP Settlement Scheme 2026 for LLPs with pending Form 8 and Form 11 filings. LLP compliance falls outside CCFS 2026.
- Partnership Firms: Governed by the Indian Partnership Act, 1932. Not registered with MCA/ROC under the Companies Act - CCFS 2026 does not apply.
- Sole Proprietorships: Not a separate legal entity. Compliance is personal to the proprietor - no MCA filings involved.
- Hindu Undivided Families (HUFs): A tax status under the Income Tax Act, not a company under the Companies Act.
- Trusts and Societies: Registered under the Indian Trusts Act, 1882 or the Societies Registration Act, 1860 - not under the Companies Act.
- Co-operative Societies: Governed by state co-operative laws or the Multi-State Co-operative Societies Act, 2002.
If you are an LLP founder looking for compliance relief, check the LLP Settlement Scheme 2026 instead. If you are unsure whether your entity is a "company" under the Companies Act, verify whether it has a CIN (Corporate Identity Number) - if it does, it is a company and potentially eligible for CCFS 2026.
CCFS 2026 vs CFSS 2020: Eligibility Comparison
MCA's previous compliance relief scheme - the Company Fresh Start Scheme 2020 (CFSS 2020) introduced during COVID via Circular No. 12/2020 dated 30th March 2020 - had a similar structure but different terms. Understanding the differences helps companies that used CFSS 2020 evaluate CCFS 2026 and also clarifies how eligibility criteria have evolved.
| Parameter | CFSS 2020 | CCFS 2026 |
|---|---|---|
| Governing Circular | General Circular No. 12/2020 (30 March 2020) | General Circular No. 01/2026 (24 February 2026) |
| Scheme Period | 1 April 2020 to 31 December 2020 (extended twice) | 15 April 2026 to 15 July 2026 (91 days, no extension expected) |
| Additional Fee Waiver | 100% - zero additional fees payable | 90% - pay 10% of accumulated additional fees |
| Standard Filing Fee | Payable in full | Payable in full |
| Strike-Off (STK-2) Fee | Not specifically discounted | 25% of normal STK-2 fee |
| Dormant Status (MSC-1) Fee | Not specifically discounted | 50% of normal MSC-1 fee |
| Eligible Companies | All companies under Companies Act, 2013 and 1956 | All companies under Companies Act, 2013 and 1956 |
| Excluded - Section 248 Final Notice | Yes - same exclusion | Yes - same exclusion |
| Excluded - Already Filed STK-2 | Yes - same exclusion | Yes - same exclusion |
| Excluded - Vanishing Companies | Yes - same exclusion | Yes - same exclusion |
| Immunity from Prosecution | Yes - Sections 92 and 137 | Yes - Sections 92 and 137 (conditional on timing) |
| Context | COVID-19 pandemic relief | Structural compliance backlog clearance |
Key differences: CFSS 2020 offered a complete 100% waiver on additional fees (zero additional fees), while CCFS 2026 requires 10% payment. However, CCFS 2026 adds specific fee concessions for strike-off (25%) and dormant status (50%) that CFSS 2020 did not include. The immunity framework is similar but CCFS 2026 introduces a more structured timeline - filing before notice vs. filing within 30 days of notice - giving companies clearer guidance on how much protection they receive based on when they act.
Forms Covered Under CCFS 2026
Eligibility is about more than company type - it also depends on which forms have pending filings. CCFS 2026 covers a specific list of annual compliance forms. If your pending filing is not on this list, the scheme's fee waiver does not apply to that particular form.
Companies Act, 2013 Forms
- MGT-7 - Annual Return (all companies except OPCs and small companies)
- MGT-7A - Annual Return for OPCs and Small Companies
- AOC-4 - Financial Statements (Balance Sheet and P&L)
- AOC-4 CFS - Consolidated Financial Statements
- AOC-4 NBFC (Ind AS) - Financial Statements for NBFCs under Ind AS
- AOC-4 CFS NBFC (Ind AS) - Consolidated Financial Statements for NBFCs
- AOC-4 (XBRL) - Financial Statements in XBRL format
- ADT-1 - Intimation of Auditor Appointment or Change
- FC-3 - Annual Accounts of a Foreign Company
- FC-4 - Annual Return of a Foreign Company
Legacy Companies Act, 1956 Forms
- Form 20B - Annual Return (companies with share capital)
- Form 21A - Annual Return (companies without share capital)
- Form 23AC / 23ACA - Balance Sheet and Profit & Loss Account
- Form 23AC-XBRL / 23ACA-XBRL - Financial Statements in XBRL
- Form 66 - Compliance Certificate from Compliance Professional
- Form 23B - Intimation of Appointment of Statutory Auditor
How to Check Your Company's CCFS 2026 Eligibility
Before filing any form under CCFS 2026, confirm eligibility. An ineligible company that files under the scheme risks rejection by the Registrar and loss of the filing fee already paid. Follow this step-by-step process:
- Log in to the MCA-21 portal: Access your company's profile at MCA Company Master Data.
- Check company status: Look at the "Company Status" field. If it shows "Active," "Active - Compliance Pending," or "Dormant," the company is likely eligible. If it shows "Strike Off" or "Under Process of Striking Off," further investigation is needed.
- Check for Section 248 notices: Review any correspondence or notices from the ROC. If a final strike-off notice has been published in the Official Gazette, the company is excluded.
- Verify no prior STK-2 or MSC-1 filing: Check the filing history on MCA-21 to confirm that no Form STK-2 or MSC-1 was filed before 15th April 2026.
- Confirm the company was not dissolved via amalgamation: If the company participated in a merger or amalgamation scheme, check whether it was the dissolved entity or the surviving entity. Only the dissolved entity is excluded.
- Check the vanishing companies list: Cross-reference your company's CIN against the MCA/SEBI list of vanishing companies.
- Identify all pending forms: List every annual return and financial statement form that was due but not filed, along with the exact due date and number of default days for each.
- Calculate fees payable: For each pending form, calculate the normal additional fee (Rs. 100 x days of default) and the CCFS 2026 fee (10% of additional fee + full standard filing fee).
What If Your Company Is Ineligible? Alternative Options
If your company falls into one of the five excluded categories, CCFS 2026 is off the table - but it does not mean you have no options. Here are the alternatives based on each exclusion:
For Companies with Final Section 248 Strike-Off Notice
If the Registrar has already struck off your company, you can file an application for revival under Section 252 of the Companies Act, 2013 before the National Company Law Tribunal (NCLT). The NCLT can order restoration of the company's name to the register if there are valid grounds. Once restored, you can then regularise all pending filings - though without the CCFS 2026 fee concession.
For Companies That Already Filed STK-2 or MSC-1
If your STK-2 or MSC-1 was filed before the scheme, allow the existing application to be processed by the ROC. No further action under CCFS 2026 is required or available. If the earlier filing was rejected and you want to re-file during the scheme window, consult a professional - the eligibility of a re-filed STK-2 or MSC-1 during the scheme period depends on the specific circumstances.
For Companies Dissolved Through Amalgamation
If your company was dissolved as part of a merger, the surviving entity inherits all obligations. Contact the surviving company's compliance team to ensure that the merged entity's outstanding MCA filings have been accounted for in the surviving entity's records.
For Vanishing Companies
Vanishing companies face regulatory enforcement from both MCA and SEBI. There is no compliance relief route available. Promoters and directors of vanishing companies may be subject to ongoing prosecution and recovery proceedings.
Director Disqualification and CCFS 2026 Eligibility
One of the strongest motivations for acting under CCFS 2026 is avoiding director disqualification under Section 164(2) of the Companies Act, 2013. When a company defaults on annual return filings for three consecutive financial years, all its directors are automatically disqualified for 5 years - barred from being appointed or continuing as directors in any company in India.
CCFS 2026 does not require directors to be non-disqualified as a prerequisite for the company's eligibility. The company itself can avail the scheme regardless of its directors' disqualification status. However, there is a practical challenge:
- Filing on MCA-21 requires an authorised signatory who is an active, non-disqualified director.
- If all directors of the company are disqualified, no one can sign and file the pending forms.
- The solution is to either apply for condonation of disqualification (Form DIR-10 before the Regional Director) or appoint a new non-disqualified director through a valid board resolution.
- Once at least one active director is available, the company can proceed with CCFS 2026 filings.
By filing all overdue returns under the scheme, directors can prevent future disqualification and, in some cases, get existing disqualification reversed - since the underlying default that triggered Section 164(2) is being rectified.
Step-by-Step: Filing Under CCFS 2026 After Confirming Eligibility
Once you have confirmed that your company meets the CCFS 2026 eligibility criteria, follow this process to complete filings within the scheme window:
- Compile all pending filings: List every overdue form - MGT-7/MGT-7A, AOC-4, ADT-1, and any legacy forms - along with the due date and days of default for each financial year.
- Prepare financial statements: For each year of default, the company's financial statements must be prepared by a Tax Professional and approved by the board. This is often the most time-consuming step - start early.
- Choose your pathway: Decide whether to regularise and continue (file MGT-7 + AOC-4), apply for dormant status (file MSC-1 at 50% fee), or close the company via strike-off (file STK-2 at 25% fee).
- Calculate total fees: For each form, calculate: Standard filing fee (full amount) + Additional fee (10% of Rs. 100 x days of default). IncorpX provides a free calculation before you commit.
- File on MCA-21 between 15th April and 15th July 2026: Upload all forms, pay the calculated fees, and submit. The scheme's fee concession applies automatically when filing during the window.
- Track and archive: Note the SRN (Service Request Number) for each filing. Monitor status on MCA-21. Retain all acknowledgements and payment receipts as proof of compliance.
Summary
The CCFS 2026 eligibility criteria are straightforward: if your entity is a company registered under the Companies Act, 2013 or 1956, and it does not fall into the five excluded categories, you can apply. Private limited companies, OPCs, public companies, Section 8 companies, MSMEs, startups, foreign companies, and even companies with legacy 1956 Act defaults - all qualify. LLPs, partnerships, sole proprietorships, and other non-company entities are outside the scheme's scope entirely.
The five exclusions - final Section 248 strike-off notice, prior STK-2 filing, prior MSC-1 filing, dissolution by amalgamation, and vanishing company status - are narrow and specific. Most companies with compliance defaults will qualify. But confirming eligibility before filing is essential - rejection wastes the limited time available in a 91-day window that closes on 15th July 2026.
At IncorpX, we verify your company's MCA master data, confirm CCFS 2026 eligibility, calculate the exact fees payable, prepare all financial statements and forms, and file everything on MCA-21 before the deadline. Whether you want to regularise your company's compliance record, obtain dormant status, or permanently close your company, the process starts with a free eligibility check.
