MCA Extends CCFS 2026 Deadline to 31 August 2026 | Major Relief for Companies with Pending Filings

 BY CA SUREKHA AHUJA

The Ministry of Corporate Affairs (MCA) has extended the timeline under the Companies Compliance Facilitation Scheme 2026 (CCFS-2026) from 15 July 2026 to 31 August 2026.

The extension has been provided to support companies that could not complete their pending statutory filings due to disruptions arising from MCA data centre restoration activities and to provide additional time for companies to regularise their compliance position.

Key Highlights of CCFS-2026 Extension

Particulars	Details
Scheme Name	Companies Compliance Facilitation Scheme 2026 (CCFS-2026)
Extended Due Date	31 August 2026
Earlier Due Date	15 July 2026
Purpose	To provide an opportunity to complete pending statutory filings and regularise defaults
Major Benefit	Significant relief from additional fees on eligible filings
Applicable Entities	Companies having pending eligible ROC filings

Major Relief for Companies

Under CCFS-2026, eligible companies can file their pending statutory documents, including annual and other prescribed filings, with substantial relaxation in additional fee burden as provided under the scheme.

This provides a valuable opportunity for companies to:

• Complete pending ROC compliances.
• Avoid prolonged non-compliance status.
• Reduce additional fee exposure.
• Ensure updated corporate records before future regulatory scrutiny.

Companies Should Act Before 31 August 2026

Companies having pending filings should review their compliance status on the MCA portal and utilise this extended window to complete necessary filings within the revised deadline.

Failure to regularise pending compliances after expiry of the scheme may result in:

• Levy of additional filing fees.
• Increased regulatory exposure.
• Possible compliance actions under the Companies Act, 2013.

Professional Advice: Directors and management should not wait until the last date. A compliance review of pending forms, financial statements, annual returns and event-based filings should be undertaken immediately to maximise the benefit available under CCFS-2026.

Reference: MCA General Circular No. 03/2026 relating to Companies Compliance Facilitation Scheme 2026.

Deadline Reminder: 31 August 2026 — Last Opportunity to Clean Up Pending ROC Compliances.

Important Update – MCA Relaxes Additional Fees for DPT-3 Filing for FY 2025-26

 TEAM MCA - SANDEEP AHUJA & CO

The Ministry of Corporate Affairs (MCA) has issued General Circular No. 02/2026 dated 19 June 2026, granting relief from payment of additional filing fees for Form DPT-3 relating to FY 2025-26.

As per the circular, companies may file Form DPT-3 up to 31 July 2026 without payment of additional fees, considering the capacity enhancement and restoration activities being undertaken at the MCA Data Centre following the fire incident reported on 05 June 2026.

Important Clarification

The circular does not extend the statutory due date of Form DPT-3. The prescribed due date continues to remain 30 June 2026.

The relaxation is limited to waiver of additional fees for filings made up to 31 July 2026. Accordingly, companies should continue to target filing within the original due date and use the extended fee-waiver period only where necessary.

Particulars	Position
Statutory Due Date	30 June 2026
Additional Fee Waiver Available Up To	31 July 2026
Whether Due Date Extended	No
MCA Circular	General Circular No. 02/2026 dated 19 June 2026

Professional Note: While the relaxation provides welcome relief, timely filing remains advisable to avoid last-minute compliance issues, portal congestion, and reconciliation challenges.

FORM DPT-3 FOR FY 2025–26 The Ultimate Practical Filing Guide

 By CA Surekha Ahuja

Column-by-Column Reporting - CC, OD & Term Loans - Reconciliation Framework - Compliance Risks - All FAQs Resolved

Filing Deadline Alert

Due Date: 30 June 2026

Particulars	Exposure
Base Penalty for Late Filing	₹5,000
Continuing Default	₹500 per day
Serious Deposit Violations under Section 73	Penalty up to ₹1 Crore or 2× Deposit Amount (subject to statutory limits) and other consequences under the Companies Act

Important: DPT-3 for FY 2025–26 should be filed on or before 30 June 2026. Delayed filing may attract additional fees and continuing default consequences under the Companies Act, 2013.

Introduction & Legal Framework

Form DPT-3 is prescribed under Rule 16 and Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014, read with Sections 73 to 76 of the Companies Act, 2013.

The form is used for reporting:

• Deposits accepted by a company; and/or
• Outstanding receipts of money not treated as deposits under Rule 2(1)(c).

Every company other than a Government company should evaluate its reporting obligation under Rule 16 and Rule 16A as on 31 March. In practice, companies having outstanding deposits and/or receipts of money falling within the reporting framework of the Deposit Rules generally require DPT-3 compliance.

For most private limited companies, DPT-3 primarily involves reporting:

• Director loans
• Bank borrowings
• Cash Credit (CC) facilities
• Overdraft (OD) facilities
• Working capital borrowings
• Inter-corporate borrowings
• Share application money
• Customer advances
• Other exempted receipts

Why DPT-3 Matters

Most DPT-3 errors arise not because of complex law but because of:

• Incorrect purpose selection
• Omission of bank borrowings
• Wrong classification of director loans
• Incorrect reporting of share application money
• Misclassification of customer advances
• Failure to reconcile figures with audited financial statements

A properly prepared DPT-3 should therefore be supported by legal analysis, reconciliation with books of account and verification of exemption conditions under Rule 2(1)(c).

Step 1 – Purpose Selection: The Most Critical Decision

Before entering any figures, select the correct purpose.

For most companies, this is the single most important decision in the entire filing process.

Practical Rule

For the vast majority of private limited companies, the appropriate selection is:

"Particulars of transactions not considered as deposit."

Purpose Option	Select When	Columns to Fill	Auditor Certificate
Onetime Return	Historical outstanding amounts from 01.04.2014 to 31.03.2019 not considered deposits	Column 14	Required
Particulars NOT considered as Deposit	Only exempted receipts such as director loans, bank loans, inter-corporate borrowings etc.	Column 15	Generally Not Required
Return of Deposit + Particulars NOT Deposit	Both deposits and exempted receipts exist	Columns 10, 12, 13, 15	Required
Return of Deposit	Company has reportable deposits	Columns 8(d), 9, 10, 11, 12, 13	Required

Step 2 – Column-by-Column Reference Guide

Basic Information (Columns 1–7)

Column	Field	What to Enter	Important Note
1(a)	CIN	Valid CIN	Mandatory
2	Company Details	Verify pre-filled details	Update email if required
3	Purpose	Select one option only	Determines active fields
4	Company Type	Public / Private	Verify carefully
5	Government Company	Yes / No	Refer Section 2(45)
6	Objects	Verify main objects	Check pre-filled data
7(b)	Date of Last Closing	31 March of relevant FY	Annual reporting date

Financial Information (Columns 8–15)

Column	Particulars	Requirement
8	Net Worth	Based on latest audited financial statements
8(d)	Maximum Deposit Limit	Relevant mainly for eligible public companies
9	Number of Depositors	Applicable where deposits exist
10	Particulars of Deposits	Applicable for deposit reporting
11	Matured but Unclaimed Deposits	Mandatory where applicable
12	Liquid Assets	Applicable where deposits exist
13	Charge Details	Applicable where charge exists
14	Outstanding Amount Not Considered Deposits	One-time return only
15	Particulars Not Considered Deposits	Most important column for private companies

Practical Formula Note – Net Worth

Net Worth = Paid-up Share Capital + Free Reserves + Securities Premium − Accumulated Losses − Deferred/Miscellaneous Expenditure − Unprovided Depreciation

Common Error: Including revaluation reserves in net worth.

Practical Formula Note – Maximum Deposit Limit

Maximum Deposit Limit = Net Worth × 35%

Applicable primarily to eligible public companies.

Step 3 – Column 15: Complete Exempted Deposit Breakdown

Column 15 is the most important disclosure section for private companies.

Sub-Column	Nature of Transaction	Reportable	Example
15(a)	Government / Statutory Authority Loans	Yes	SIDBI, State Government
15(b)	Foreign Government / Institution Borrowings	Yes	ECB, Foreign Institution
15(c)	Banking Facilities and Borrowings (including CC, OD, Working Capital and Term Loans)	Yes	CC, OD, Working Capital, Term Loan
15(d)	Public Financial Institution Loans	Yes	IFCI, NABARD
15(f)	Inter-Corporate Borrowings	Yes	Loan from another company
15(g)	Share Application Money	Subject to conditions	Pending allotment
15(h)	Director Loans	Yes	Director funding
15(k)	Employee Security Deposit	Subject to conditions	Employee deposit
15(m)	Business Advances	Subject to conditions	Customer advance
Relevant Clauses	Debentures, Convertible Notes, AIF Funding etc.	As applicable	Based on facts

DPT-3 Reporting vs Non-Reporting Matrix

Particulars	Reportable	Column
Bank CC	Yes	15(c)
Bank OD	Yes	15(c)
Bank Term Loan	Yes	15(c)
Working Capital Facility	Yes	15(c)
Director Loan	Yes	15(h)
Inter-Corporate Loan	Yes	15(f)
Share Application Money (within prescribed period)	Yes	15(g)
Customer Advance (within exemption period)	Yes	15(m)
Public Deposits	Yes	10
Trade Creditors	No	NA
MSME Creditors	No	NA
GST Payable	No	NA
TDS Payable	No	NA
PF / ESI Payable	No	NA
Salary Payable	No	NA
Directors' Remuneration Payable	No	NA
Audit Fee Provision	No	NA
Professional Fee Provision	No	NA
Outstanding Expense Provisions	No	NA
MTM Loss	No	NA
Government Grants	Generally No	NA

Critical Exclusions

The following should generally not be disclosed under DPT-3:

• Trade creditors
• MSME creditors
• Directors' remuneration payable
• Salary payable
• Audit fee provisions
• Professional fee provisions
• Outstanding expense provisions
• Interest accrued but not due
• Fully repaid loans
• MTM losses
• Statutory dues

Step 4 – CC, OD & Term Loan Treatment

Bank borrowings are among the most frequently misreported items in DPT-3.

Decision Matrix

Borrowing Type	Reportable	Column
Cash Credit (CC)	Yes	15(c)
Overdraft (OD)	Yes	15(c)
Working Capital Loan	Yes	15(c)
Bank Term Loan	Yes	15(c)
Director Loan	Yes	15(h)
Inter-Corporate Loan	Yes	15(f)

Amount to be Reported

Component	Include
Principal Outstanding	Yes
Interest Accrued and Due	Yes
Interest Accrued but Not Due	No
Fully Repaid Amounts	No

Reporting Formula

Amount Reportable = Principal Outstanding as on 31 March + Interest Accrued and Due

Common Error: Reporting sanctioned limits instead of actual outstanding balances.

CC / OD Practical Note

CC and OD facilities are generally repayable on demand. Accordingly, the outstanding balance as on 31 March is ordinarily considered for reporting.

Director Loan Reporting

Verification Formula

Amount Reportable under Column 15(h) = Outstanding Director Loan as on 31 March + Interest Accrued and Due

Common Error: Reporting original loan amount instead of year-end outstanding balance.

Inter-Corporate Borrowings

Verification Formula

Amount Reportable under Column 15(f) = Outstanding ICD as on 31 March + Interest Accrued and Due

Share Application Money

Position	Treatment
Within prescribed period	Column 15(g)
Beyond prescribed period	Review deposit implications

Practical Verification Note

Every old share application money balance should be separately reviewed before claiming exemption.

Customer Advances

Position	Treatment
Within exemption conditions	Eligible for exemption
Beyond exemption conditions	Re-evaluate classification

Practical Verification Note

Review ageing of every advance outstanding as on 31 March before claiming exemption.

Step 5 – Opening Balance Mismatch Framework

Scenario	Practical Resolution
Opening DPT-3 differs from previous year's closing	Prepare reconciliation and obtain confirmation
Director loan mismatch	Verify ledger balances
ICD mismatch	Verify confirmations
Share application money mismatch	Verify allotment records
CC / OD mismatch	Match with books and bank statements
HUF / LLP loan	Review exemption eligibility separately

Verification Principle

Current Year Opening Balance should ordinarily reconcile with the Previous Year's Closing Balance, subject to documented adjustments and reconciliation.

Step 6 – Balance Sheet Reconciliation Framework

Before filing DPT-3, perform a complete reconciliation with audited financial statements.

Particulars	Amount
Secured Borrowings	XXX
Unsecured Borrowings	XXX
Director Loans	XXX
Inter-Corporate Borrowings	XXX
Other Reportable Receipts	XXX
Less: Non-Reportable Liabilities	XXX
Amount Reportable in DPT-3	XXX

Reconciliation Formula

Amount Reportable in DPT-3 = Reportable Borrowings and Receipts − Non-Reportable Liabilities

Common Error: Assuming Balance Sheet liabilities automatically equal DPT-3 disclosures.

Step 7 – Auditor's Certificate

Filing Type	Auditor Certificate
Exempted Receipts Only	Generally Not Required
Deposit Return	Required
Combined Filing	Required
One-Time Return	Required

Best Practice

Even where not mandatory, obtain independent verification of balances before filing.

Step 8 – Key Compliance Risk Checkpoints

Risk Area	Preventive Action
Late Filing	File before 30 June
Incorrect Purpose Selection	Review before submission
Omission of Bank Borrowings	Verify all facilities
Wrong Director Loan Classification	Verify exemption conditions
Share Application Delays	Review timelines
Customer Advance Ageing	Review periodically
Unreconciled Figures	Match with audited books

Penalty Formula

Penalty = ₹5,000 + ₹500 per day of continuing default

Professional Documentation File

Maintain the following documents along with DPT-3 working papers:

Document	Purpose
Audited Financial Statements	Source of disclosures
Loan Confirmations	Verification of balances
Director Loan Declarations	Support for exemption claims
Share Application Records	Verification of timelines
Customer Advance Ageing Report	Verification of exemption conditions
Previous Year's DPT-3	Opening balance reconciliation
Internal Reconciliation Working Papers	Audit trail and documentation
Auditor Verification Note	Internal compliance support

Best Practice

Maintain a complete DPT-3 compliance file even where an auditor's certificate is not mandatory.

Private Company Filing Checklist – FY 2025–26

☐ Purpose selected correctly

☐ Date of closing entered as 31.03.2026

☐ Net worth verified from audited Balance Sheet

☐ All CC / OD facilities reviewed

☐ Working capital facilities reviewed

☐ Bank term loans reviewed

☐ Director loans verified

☐ Inter-corporate borrowings identified

☐ Share application money reviewed

☐ Customer advance ageing reviewed

☐ Opening balances reconciled

☐ DPT-3 matched with audited books

☐ Exclusions verified

☐ Auditor confirmation obtained

☐ DSC validity checked

☐ Filing completed before 30 June 2026

Frequently Asked Questions

Q1. Should a company with no loans or deposits file DPT-3?

Companies should evaluate their filing obligation based on facts and applicable requirements. Many professionals adopt a conservative NIL filing approach to avoid future MCA queries.

Q2. Are CC, OD and Working Capital facilities reportable?

Yes. Outstanding banking facilities generally require reporting under the applicable exempted category.

Q3. Should interest be included?

Interest accrued and due is generally included. Interest accrued but not due is generally excluded.

Q4. Does resignation of a director affect an existing director loan exemption?

Generally no. The position at the time of receipt is critical.

Q5. Is a loan from a director's HUF covered under the director loan exemption?

Generally no. The exemption applies to the director in an individual capacity.

Q6. How should customer advances outstanding beyond the exemption period be evaluated?

Such cases require separate examination as exemption conditions may cease to be satisfied.

Q7. Is share application money exempt indefinitely?

No. Applicable timelines must be monitored carefully.

Q8. What if the opening balance does not match last year's closing DPT-3?

Prepare a proper reconciliation and obtain confirmation before filing.

Q9. Is an auditor's certificate required where only bank loans exist?

Generally not, if only exempted receipts are being reported.

Q10. Are trade creditors and salary payable reportable?

No. These are generally outside the DPT-3 reporting framework.

Q11. How should corporate credit card dues be treated?

Review the underlying banking arrangement and accounting classification. Where they represent an outstanding banking facility, reporting under Column 15(c) may be appropriate.

Q12. Is a fully repaid loan reportable?

No. DPT-3 generally reports outstanding balances as on 31 March.

Q13. Are MTM losses reportable?

No. MTM losses are accounting adjustments and generally do not represent receipts of money.

Q14. How should loans from RBI-regulated NBFCs be evaluated?

Such loans should be examined under the relevant exemption category based on the nature of the lender and transaction.

Q15. Are Government grants and incentives reportable?

Generally no. These are ordinarily not treated as deposits or borrowings for DPT-3 purposes.

Five Numbers Every DPT-3 Filer Must Verify

Particulars	Verification Point
Net Worth	Column 8
CC / OD Outstanding	Column 15(c)
Director Loan Outstanding	Column 15(h)
Opening vs Previous Closing	Reconciliation
Advances Outstanding	Ageing Review

Conclusion

Form DPT-3 is no longer a routine ROC filing. It has evolved into a significant disclosure mechanism through which regulators assess a company's borrowing profile, exempted receipts, deposit compliance and overall financial reporting discipline.

Most filing disputes arise from incorrect purpose selection, omission of bank borrowings, misclassification of director loans, ageing issues relating to advances and share application money, and failure to reconcile disclosures with audited financial statements.

A robust DPT-3 filing should therefore be supported by detailed reconciliation, verification of exemption conditions, proper documentation of outstanding balances and timely filing before the statutory deadline.

A few hours spent on reconciliation and review today can prevent substantial compliance exposure and regulatory scrutiny tomorrow.

Legal References: Rule 2(1)(c), Rule 16 and Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014; Sections 73 to 76 of the Companies Act, 2013; MCA Guidance; Professional Guidance and FAQs on DPT-3 Reporting.

MSME Form 1 Compliance Due 30.04.2026

Legal & Practical Guidance Note - High-Risk Compliance, Tax Exposure & Governance Control

MSME Form 1 is a statutory disclosure return under the Companies Act, 2013, requiring companies to report MSME (Micro and Small) dues outstanding beyond 45 days. It is not merely a procedural filing—it is a payment discipline and compliance transparency mechanism that directly interacts with MSMED Act obligations and Income-tax disallowance under Section 43B(h).

For the half-year ended 31 March 2026 (due 30 April 2026), companies must ensure invoice-level accuracy and MSME vendor validation, as this disclosure is increasingly used for regulatory and tax cross-verification.

Is MSME Form 1 Mandatory?

Yes — it is mandatory, but only for covered entities.

MSME Form 1 is compulsorily required under Section 405 of the Companies Act, 2013 when:

• The company has transactions with Udyam-registered Micro or Small enterprises, and
• Any payment is:
  • outstanding beyond 45 days from acceptance, OR
  • unpaid as on reporting date

Key clarification:

• It is not a universal filing for all companies
• It is trigger-based reporting, not optional disclosure

 If MSME dues exist beyond 45 days, filing becomes statutorily mandatory

Legal Framework (Core Risk Linkage)

• Section 405, Companies Act, 2013 → Mandatory information return to MCA
• Section 15, MSMED Act, 2006 → Payment within 45 days
• Section 43B(h), Income-tax Act, 1961 → Expense disallowance for delayed MSME payments

Core principle:

A delayed MSME payment is simultaneously:

• a MCA disclosure item,
• a statutory interest liability, and
• a tax deduction risk

Due Date

Period	Cut-off	Due
Apr–Sep	30 Sep	31 Oct
Oct–Mar	31 Mar	30 Apr

Current cycle: Half-year ended 31.03.2026 → Due 30.04.2026

What Must Be Reported

• MSME vendor details (Micro/Small only)
• Invoice-wise outstanding position
• Payments beyond 45 days
• Unpaid balances as on reporting date
• MSMED interest liability
• Reason for delay

Why This Compliance Is High Risk (Even If No Immediate Penalty)

Even where no immediate penalty is imposed at filing stage, MSME Form 1 remains critical because:

• It is a statutory obligation under Section 405
• It is used for MCA risk profiling and scrutiny selection
• It directly impacts Section 43B(h) tax disallowance
• It can trigger audit and governance observations

Legal reality:

• Liability arises on non-compliance itself, not on detection
• Enforcement may be delayed, but default is automatic once breached

Key Risk Areas

• Wrongly applying contract credit terms instead of 45-day rule
• Missing MSME tagging in accounting system
• Ignoring opening MSME balances
• Non-reconciliation with books/GST
• Missing Udyam validation

Tax Impact (Critical)

If MSME payment exceeds 45 days:

• Expense becomes disallowable in the same year under Section 43B(h)
• Even if paid before year-end

 Direct impact on taxable income and cash flow planning

MSMED Interest Exposure

• Interest: 3× RBI bank rate
• Applies automatically on delay
• Mandatory disclosure in MSME Form 1

MSME Form 1 due on 30.04.2026 is mandatory wherever MSME overdue exposure exists beyond 45 days.

It is not a routine filing—it is a statutory audit of your MSME payment discipline with direct tax consequences.

The real compliance test is not filing MSME Form 1 on time,
but ensuring no MSME invoice silently crosses the 45-day legal threshold in the first place.

Companies Compliance Facilitation Scheme, 2026

By CA Surekha Ahuja 

The Definitive Professional Guidance Note for Companies, Directors and Compliance Advisors

(Issued vide General Circular No. 01/2026 dated 24 February 2026 by the Ministry of Corporate Affairs)

Executive Context — Why CCFS-2026 Is a Regulatory Turning Point

The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) is not a routine amnesty or a cosmetic fee-reduction exercise. It is a targeted regulatory reset designed to correct chronic annual-filing failures that have distorted MCA-21 records since 2018 and constrained the formal economy.

The scheme serves four clear regulatory objectives:

• Restoration of data integrity on MCA-21
• Re-enabling MSMEs and private companies for banking, tenders and investments
• Segregation of curable governance lapses from enforcement-worthy violations
• Preparation for post-scheme mass enforcement, adjudication and strike-off

The compliance window is strict and non-extendable:

15 April 2026 to 15 July 2026

After this date, the regulatory posture shifts decisively from facilitation to enforcement.

Legal Nature of the Scheme — Precise Boundaries

CCFS-2026 is an administrative relaxation, not a legislative amendment.

What the Scheme Achieves

• 90 percent waiver of additional fees for specified filings
• One-time regularisation of multi-year annual defaults
• Limited immunity from penalty and prosecution for select sections
• Discounted pathways for dormant status or voluntary strike-off

What the Scheme Does Not Do

• It does not override the Companies Act, 2013
• It does not nullify adjudication orders already passed
• It does not cover all forms or all defaults
• It does not sanitise fraudulent or substantive violations

This distinction is critical for responsible professional advice.

Forms Covered Under CCFS-2026

(Only current, operative forms)

The scheme is form-specific, not default-specific.

Compliance Area	Current Form	Section
Annual Return	MGT-7 / MGT-7A	92
Financial Statements	AOC-4 / AOC-4 XBRL / AOC-4 CFS	137
Auditor Appointment	ADT-1	139
Foreign Company Filings	FC-3 / FC-4	381
Dormant Status	MSC-1	455
Voluntary Strike-off	STK-2	248

Key Characteristics
• Any prior year eligible
• No cap on period of delay
• Applicable to resident companies

Fee Structure — The Economic Core of CCFS-2026

Additional Fee Relief

• 90 percent waiver of additional fees
• Only 10 percent of applicable additional fee payable
• Normal filing fees remain unchanged

Practical Impact

For companies with 3–5 years of pending AOC-4 and MGT-7 filings, savings typically range between:

₹1 lakh to ₹5 lakh per company

For MSMEs, this often determines whether compliance revival is viable at all.

Penalty and Prosecution Immunity — Exact Legal Position

Sections 92 and 137

Where MGT-7 / MGT-7A and AOC-4 are filed:
• Before an adjudication order, or
• Within 30 days of notice

→ No penalty proceedings shall be initiated

Other Covered Forms (ADT-1, FC-3, FC-4)

• Immunity applies only where no prosecution or adjudication has commenced
• Existing orders remain enforceable

CCFS-2026 is not a compounding or settlement scheme.

Absolute Exclusions — Areas Where No Relief Exists

Charge-Related Forms (Completely Outside the Scheme)

• CHG-1
• CHG-4
• CHG-9

Charge filings affect creditor rights and operate under strict statutory timelines.

➡ Full fees payable
➡ No waiver or immunity
➡ Errors continue to impair balance-sheet credibility

Other Excluded Filings

• DIR-3 KYC
• DPT-3
• MGT-14
• INC-22 / INC-22A
• Companies with final STK-7 notice
• Amalgamated or dissolved entities
• Vanishing companies
• Companies already declared dormant

Cost Records and Cost Audit Defaults 

CCFS-2026 does not grant direct immunity for defaults relating to:

• Cost records maintenance
• Cost auditor appointment
• Cost audit reporting

These arise under Section 148 and are governed by separate adjudication mechanisms.

Critical Practical Insight

Where AOC-4 filings for the relevant years are pending and are regularised under CCFS-2026:

• Continuing default arguments weaken
• Bona fide corrective intent is demonstrable
• Penalty exposure during adjudication is often materially reduced

The scheme therefore functions as risk mitigation, not absolution, in cost-related matters.

Dormant Status vs Strike-Off — Strategic Deployment

Dormant Status (MSC-1)

Appropriate where:
• Licences, IP or brand value exist
• Revival remains a commercial possibility

Benefit:
• 50 percent of normal fee
• Minimal annual compliance thereafter

Voluntary Strike-off (STK-2)

Appropriate where:
• No assets or liabilities exist
• No future business intent remains

Benefit:
• 25 percent of normal fee
• Permanent compliance closure

A wrong choice here can permanently foreclose future options.

Professional Execution Framework — Best Practice

Step 1 — Compliance Diagnosis

• Review MCA Master Data
• Identify missing AOC-4, MGT-7, ADT-1 years
• Check adjudication and STK status

Step 2 — Document Readiness

• Finalise financial statements
• Regularise auditor position
• Ensure DIN KYC and DSC validity
• Reconcile banking and loan balances

Step 3 — Filing Sequence (Non-Negotiable)

1. AOC-4 / AOC-4 CFS

2. MGT-7 / MGT-7A

3. ADT-1

4. MSC-1 or STK-2, where applicable

Step 4 — Evidence Preservation

• SRNs
• Challans
• Acknowledgements

These are critical for future immunity and defence.

Post-15 July 2026 — The Enforcement Reality

Companies ignoring CCFS-2026 should realistically expect:

• Heightened ROC scrutiny
• STK-7 public strike-off actions
• Prosecutions under Sections 92 and 137
• Director disqualification drives
• Banking, tender and due-diligence failures
• Costly compounding proceedings

There is no credible signal of another broad amnesty.

Final Professional Conclusion

CCFS-2026 is surgical, time-bound and unforgiving of inaction.
It rewards timely correction of annual governance failures, not structural non-compliance.

Those who act:
• Save substantial cost
• Restore MCA credibility
• Reopen commercial and financial channels

Those who do not:
• Face irreversible enforcement
• Lose exit flexibility
• Carry permanent compliance risk

This is a compliance reset window — not a forgiveness charter.

Shifting Registered Office from Delhi to Gurgaon (ROC Delhi → ROC Haryana)

 By CA Surekha S Ahuja

Shifting a company’s registered office from Delhi to Gurgaon involves a change in Registrar of Companies (ROC) jurisdiction, governed by Section 12(5) of the Companies Act, 2013 read with Rule 28 of the Companies (Incorporation) Rules, 2014.

This guide assumes a pure registered office relocation, where:

• Business operations are already or continue to be carried out from Gurgaon, and

• Only statutory records and legal domicile move.

Accordingly, employee retrenchment affidavits are not required.

Indicative timeline: 60–90 days
Indicative cost: ₹25,000–50,000 (government & incidental costs; professional fees extra)

Legal Framework & Interpretation

Section 12(5) – Companies Act, 2013

Mandates prior approval of the Regional Director (RD) where the registered office is shifted outside the existing State/Union Territory or ROC jurisdiction.

Rule 28 – Companies (Incorporation) Rules, 2014

Prescribes:

• Filing of Form INC-23

• Service of notices on ROCs and State authorities

• Newspaper advertisement (INC-26)

• RD hearing and approval

Important Clarification

• Delhi (UT) and Haryana are distinct jurisdictions → RD approval is mandatory.

• State name in MOA does not change, but Clause II (Registered Office Clause) must be altered through a special resolution.

Step-by-Step Professional Roadmap

Step 1: Board Meeting (Day 1–3)

Purpose

• Approve proposal for shifting registered office

• Fix date of Extraordinary General Meeting (EGM)

• Authorise directors/CS for filings

Documents

• Certified Board Resolution

• Draft EGM Notice and Explanatory Statement (reason for shift + new address)

Cost

• ₹500–1,000 (notary / DSC incidental)

Step 2: EGM & MGT-14 Filing (Day 22–30)

Purpose

• Pass Special Resolution, expressly stating “subject to approval of RD”

• File Form MGT-14 within 30 days

Documents

• Certified Special Resolution

• EGM Minutes

• Note: MOA is not filed at this stage (only Clause II is proposed to be altered)

Cost

• MGT-14 filing fee: ₹600 (share capital < ₹1 crore)

• Drafting / preparation: ₹2,000–5,000

Step 3: Proofs & Affidavits (Day 31–45)

Purpose

• Establish bona fide registered office in Gurgaon

• Confirm creditor protection and absence of default

Documents

• Owner’s NOC

• Lease/Rent Agreement (minimum 1 year)

• Utility Bill (not older than 2 months)

• Ownership deed (if applicable)

• Creditor & Debenture Holder List (not older than 30 days)

• Affidavit from Directors/CS (₹100 stamp):

  • No defaults

  • Creditors’ interests not prejudiced

• Company affidavit verifying application

Cost

• ₹600–1,000 (stamp papers & notarisation)

Step 4: Filing of INC-23 with RD-North (Day 46–60)

Purpose

• Seek formal approval for inter-jurisdictional shift

Key Compliance

• File INC-23 within 60 days of special resolution

• Serve copies to:

  • ROC Delhi

  • ROC Haryana

  • Chief Secretary, Government of Haryana (at least 14 days prior)

Attachments (15+ mandatory)

• Board & Special Resolutions

• MGT-14 challan

• MOA/AOA (relevant extracts)

• Premises proofs & NOC

• Creditor list & affidavits

• Company affidavit

• Optional: SR-1 / No-litigation declaration

Cost

• INC-23 filing fee: ₹5,000

• Stamp duty: ₹500–1,000

• Professional handling: ₹10,000–20,000

Step 5: INC-26 Public Notices (Day 61–75)

Purpose

• Provide opportunity for objections, if any

Requirement

• One English + one vernacular newspaper:

  • English: Times of India

  • Vernacular: Dainik Bhaskar

• Editions covering Delhi/Gurgaon

• Publication at least 14 days before RD hearing

• RPAD notices to all creditors

Documents

• Two newspaper clippings

• RPAD dispatch proofs & affidavit

Cost

• ₹5,500–11,000

Step 6: RD Hearing & Order (Day 76 onwards)

Process

• Hearing before Regional Director, Northern Region (Delhi)

• Physical or virtual appearance

• If no objections, order typically issued within 15–60 days

Cost

• ₹2,000–5,000 (travel / incidental)

Step 7: Post-Approval Filings (Approval + 1 to 30 Days)

Mandatory Filings

• INC-28: RD order with ROC Delhi & ROC Haryana

• INC-22: New registered office address with ROC Haryana

Documents

• Certified RD order

• Gurgaon address proofs

Cost

• ₹400–1,200 (government fees)

Step 8: Statutory & Regulatory Updates

To be completed within 30 days:

• Income Tax (PAN data / Form 49A, if required)

• GST registration amendment

• Bank KYC & statutory records

• Reflect new address in AOC-4 & MGT-7

• Verify MCA master data post-approval

Cost

• ₹500–2,000 (administrative)

Cost & Timeline Summary

Step	Day Range	Cost (₹)	Cumulative (₹)
Board Meeting	1–3	500–1,000	500–1,000
EGM & MGT-14	22–30	2,600–5,600	3,100–6,600
Proofs & Affidavits	31–45	600–1,000	3,700–7,600
INC-23	46–60	15,500–26,000	19,200–33,600
INC-26 Notices	61–75	5,500–11,000	24,700–44,600
RD Hearing	76+	2,000–5,000	26,700–49,600
Post-Filings	+1–30	400–1,200	27,100–50,800
Final Updates	+1–30	500–2,000	27,600–52,800

Practical Insights & Risk Notes

Key Cost Drivers

• Professional handling of INC-23

• Newspaper advertisements

Common Risks

• Incomplete or outdated creditor lists

• Defective affidavits

• Missed service on State authorities

Strategic Advantages

• No disruption of operations

• No employee retrenchment documentation

• Limited MOA alteration (Clause II only)

Conclusion

A Delhi-to-Gurgaon registered office shift, when executed with proper sequencing and documentation, is a procedural—not disruptive—exercise. With disciplined compliance under Section 12(5) and Rule 28, companies can complete the transition smoothly within 60–90 days, maintaining business continuity and regulatory certainty.