How to File Under CCFS-2026 – Step-by-Step Guide

Step 1: Identify Pending Filings

Check the MCA portal for:

• MGT-7 / MGT-7A
• AOC-4
• ADT-1

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Step 2: Update Books of Accounts

Ensure:

• Financial statements are prepared
• Auditor appointment is valid
• Board approvals are recorded

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Step 3: File During Scheme Period

File forms between:

15 April 2026 – 15 July 2026

Pay:

• Normal fees
• 10% additional fees

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Step 4: Consider Dormant Status (If Inactive)

If no business operations:

• File MSC-1
• Pay 50% normal filing fees

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Step 5: Consider Strike-Off (If Permanently Closed)

If business has ended:

• File STK-2
• Pay 25% filing fees

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Step 6: Check Immunity Eligibility

If adjudication notice issued:

• File within 30 days to seek immunity.

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FAQs – Filing Under CCFS-2026

Can I file multiple years under this scheme?

Yes, all eligible pending forms can be filed during the scheme period.

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Is penalty completely waived?

Additional fee is reduced to 10%. Immunity is available in certain cases.

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What if adjudication order is already passed?

Penalty imposed under adjudication may still be payable.

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Can directors be disqualified if we file under scheme?

If defaults are regularised properly within the scheme period, risks reduce significantly.

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Should startups use this scheme?

Yes, especially if they are planning fundraising or compliance clean-up.

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Dormant vs Strike-Off Under CCFS-2026: What Should You Choose?

Inactive companies must decide whether to:

• Remain dormant, or
• Close permanently through strike-off.

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Dormant Company (Section 455)

Fee:

50% of normal filing fee

Advantages:

• Company continues legally
• Easy restart
• Minimal compliance

Suitable For:

• Future expansion plans
• Holding companies
• IP holding entities

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Strike-Off (STK-2)

Fee:

25% of applicable filing fee

Advantages:

• Complete closure
• No future compliance
• Clean exit

Suitable For:

• Permanently closed businesses
• One-time project companies

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Comparison Table

Factor	Dormant	Strike-Off
Legal Existence	Continues	Ends
Future Restart	Easy	Requires new incorporation
Compliance	Minimal	None
Cost Under Scheme	50% fee	25% fee

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FAQs – Dormant vs Strike-Off

Which option is cheaper?

Strike-off (25% filing fee) is cheaper upfront.

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Can a struck-off company restart business?

No. A new company must be incorporated.

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Is dormant status permanent?

No. Company can become active again.

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Which is better for future investors?

Dormant status is preferable if revival is expected.

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What if I do nothing?

ROC may initiate strict action after 15 July 2026.