How to Apply for MCA CCFS-2026: A Step-by-Step Filing Guide (Complete Guide to MCA Dormant Status (MSC-1) and Fast-Track Strike-Off 2026)

The Companies Fresh Filing Scheme (CCFS) 2026 offers companies a valuable opportunity to clear pending compliances with reduced fees and immunity from certain penalties. If your company has missed filing annual returns or financial statements, this scheme can help you regularize your status efficiently. This guide explains who can apply, the available pathways, and how to secure immunity from penalties. It also includes a practical checklist to ensure compliance for the financial year 2025-26.

Understanding the CCFS-2026 scheme and its compliance pathways

Eligibility for the CCFS-2026 Scheme

Before applying, it is crucial to understand which companies qualify for the scheme and which do not. The eligibility criteria ensure that only companies with genuine pending filings can benefit from the scheme.

Who Can Apply

• Companies that have not filed their annual returns or financial statements for one or more financial years up to 2024-25.

• Companies that are active and not undergoing any winding-up or liquidation proceedings.

• Companies that have not received any strike-off notice from the Registrar of Companies (RoC).

• Companies that want to regularize their status without facing heavy penalties.

  
  

Who Cannot Apply

• Companies that are already under the process of being struck off or have received a strike-off notice.

• Vanishing companies that have failed to file returns for several years and have been marked for removal.

• Companies that are under liquidation or winding-up proceedings.

• Companies that have already availed of similar schemes for previous years and have no pending filings left.

  
  

Understanding these criteria helps avoid rejection and ensures a smooth application process.

Available Pathways Under CCFS-2026

The scheme offers three main pathways to help companies comply with their filing requirements. Each pathway has different fees and benefits, allowing companies to choose the best option based on their situation.

1. Filing Pending Documents

Companies can file all pending annual returns and financial statements for the years they have missed. This is the most straightforward way to comply.

• Applicable for companies with multiple years of pending filings.

• Fees are reduced compared to regular filing fees.

• Helps bring the company’s records up to date.

  
  

2. Applying for Dormant Status (Form MSC-1)

Companies that do not intend to carry out business activities can apply for Dormant Status using Form MSC-1.

• The fee is 50% of the regular filing fee, making it cost-effective.

• Dormant companies are exempt from filing financial statements and annual returns for the period they remain dormant.

• This pathway suits companies that want to pause operations without dissolving.

  
  

3. Fast-track Strike-off (Form STK-2)

For companies that want to close operations quickly, the Fast-track Strike-off option is available.

• The fee is 25% of the regular filing fee, the lowest among the options.

• The company is removed from the register within a short time frame.

• Suitable for companies that no longer wish to operate and want to avoid prolonged compliance.

  
  

Choosing the right pathway depends on the company’s future plans and current compliance status.

Immunity Clause: Protection from Penalty Proceedings

One of the most attractive features of the CCFS-2026 scheme is the immunity from penalty proceedings under specific sections of the Companies Act.

How Immunity Works

• Companies that file pending documents or apply under the scheme get immunity from penalties under Section 92 (Annual Return) and Section 137 (Financial Statements).

• This immunity protects companies from prosecution or fines related to delayed filings for the covered years.

• Immunity is granted only if the company completes the filing within the scheme’s timeline and pays the prescribed fees.

  
  

Important Points About Immunity

• Immunity applies only to penalty proceedings initiated before the scheme’s deadline.

• It does not cover other violations or non-compliance outside the scope of annual returns and financial statements.

• Companies must ensure accurate and complete filings to maintain immunity.

  
  

This clause encourages companies to come forward without fear of penalties, promoting better compliance.

Checklist for Compliance for FY 2025-26

To make the most of the CCFS-2026 scheme and stay compliant, companies should follow this checklist:

• Verify eligibility: Confirm the company is not under strike-off or liquidation.

• Identify pending filings: List all annual returns and financial statements due up to FY 2024-25.

• Choose the right pathway: Decide between filing pending documents, applying for dormant status, or fast-track strike-off.

• Prepare documents: Gather financial statements, board resolutions, and other required paperwork.

• Calculate fees: Determine the applicable reduced fees based on the chosen pathway.

• File forms timely: Submit the required forms (annual returns, MSC-1, STK-2) before the scheme deadline.

• Pay fees promptly: Ensure payment of fees to avoid rejection.

• Maintain records: Keep copies of all filings and acknowledgments for future reference.

• Plan for FY 2025-26 compliance: Set reminders and systems to file annual returns and financial statements on time.

  
  

Following this checklist helps companies avoid last-minute issues and penalties.