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Companies Compliance Facilitation Scheme 2026 (CCFS-2026): Complete Guide to MCA Amnesty Scheme

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CCFS-2026 MCA Amnesty Scheme | 90% ROC Penalty Reduction | Complete Compliance Guide Companies Compliance Facilitation Scheme 2026 (CCFS-2026): Complete Guide to MCA Amnesty Scheme The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) through General Circular 01/2026. This is a major MCA Amnesty Scheme 2026 offering a one-time opportunity for defaulting companies to regularize long-pending ROC filings at significantly reduced additional fees. Under CCFS-2026, companies can file pending forms such as MGT-7, MGT-7A, AOC-4, ADT-1, FC-3, FC-4 and specified 1956 Act forms at just 10% of normal additional fees . 📅 Scheme Period 15 April 2026 to 15 July 2026 Post 15 July 2026, Registrars of Companies (RoCs) are expected to initiate strict enforcement actions including adjudication and prosecution. 🎯 Objective of CCFS-2026 Facilitate compliance by defaulting companies Reduc...
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First Ever GSTAT Order (11 February 2026): Sterling & Wilson Wins Relief in GSTR-1 vs GSTR-3B Mismatch Case

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First Ever GSTAT Order (11 February 2026): Sterling & Wilson Wins Relief in GSTR-1 vs GSTR-3B Mismatch Case Date of Order: 11 February 2026 Case: M/s Sterling & Wilson Pvt. Ltd. v. Commissioner, Odisha (APL/1/PB/2026) Bench: GST Appellate Tribunal (GSTAT), Principal Bench, Delhi The GST Appellate Tribunal (Principal Bench, Delhi) has delivered its first landmark order , and it has immediately become one of the most important rulings in GST litigation. The decision provides major clarity on: GSTR-1 vs GSTR-3B mismatch disputes Section 74 vs Section 73 of CGST Act Scope of Section 75(2) Powers of Appellate Authorities Automated mismatch-based GST demands Quick Summary (For Fast Readers) Mere GSTR-1 vs GSTR-3B mismatch is not proof of tax evasion . If fraud/suppression is not established, Section 74 cannot survive. Under Section 75(2), notice is deemed to be under Section 73. Appellate Authority cannot itself re-qua...
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Political Donation Deduction under Section 80GGC Allowed in Absence of Assessee-Specific Evidence – ITAT Raipur Judgment Explained

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Political Donation Deduction Allowed Without Assessee-Specific Evidence | ITAT Raipur Section 80GGC Political Donation Deduction under Section 80GGC Allowed in Absence of Assessee-Specific Evidence – ITAT Raipur Judgment Explained Political donations made by individuals have traditionally enjoyed tax benefits under Section 80GGC of the Income Tax Act, 1961 . However, in recent years, such donations—especially those made to Registered Unrecognized Political Parties (RUPPs) —have come under intense scrutiny by the Income Tax Department. In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Raipur Bench , in the case of ACIT, Circle-1(1), Bilaspur vs. Shri Anuj Prakash Gupta (AY 2019-20) , held that deduction under Section 80GGC cannot be denied merely on general investigation findings in the absence of assessee-specific evidence . Legal Background – Section 80GGC Section 80GGC allows individuals to claim deduction for donations made to political parties or ele...
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