Regulatory Roundup – March 2026 Edition

1.Major New MCA Scheme for Late Filings

  • The Ministry of Corporate Affairs has launched a one-time compliance relief schemeCompanies Compliance Facilitation Scheme, 2026 (CCFS-2026) — to help companies regularise overdue statutory filings at significantly reduced cost.
  • What it does:
    • Companies can file outstanding annual returns and financial statements by paying only about 10% of the usual additional late fees (instead of the full penalty).
    • The scheme also offers reduced fees for dormant status and strike-off options.
    • There’s also conditional immunity from penalty actions if filings are made during the scheme period before ROC notices.
  • Scheme Duration:15 April 2026 to 15 July 2026 — a limited 3-month period for compliance.

This is one of the biggest MCA compliance relaxations in recent times, aimed at reducing regulatory burden and cleaning up the corporate registry.

2.Banking, Regulation & Financial Stability

  • No roadmap yet for PSU bank mergers: FM Sitharaman confirmed there’s no immediate plan for merging public sector banks; a panel will review sector reforms.
  • Regulators act to curb leverage in derivatives markets: Indian authorities (incl. RBI/SEBI) are moving to limit excessive leverage in the $5.2 trn derivatives segment to reduce systemic risk.
  • Regulatory appointment news: PRISM — parent company of OYO — appointed former SEBI chairman Ajay Tyagi as independent director, adding regulatory experience to the board.

3.March 2026 – Compliance Calendar

🧾 GST Compliance

Due DateReturn / FormPeriod Covered / Who
10 Mar 2026GSTR-7GST TDS return for Feb 2026
10 Mar 2026GSTR-8GST TCS return for Feb 2026 (E-commerce Operators)
11 Mar 2026GSTR-1 (Monthly)Outward supplies for Feb 2026
13 Mar 2026GSTR-1 (IFF for QRMP)Upload invoices under QRMP for Feb 2026
13 Mar 2026GSTR-5Non-resident taxable person return for Feb 2026
13 Mar 2026GSTR-6Input Service Distributor return for Feb 2026
20 Mar 2026GSTR-3BSummary return for Feb 2026 (monthly filers)
20 Mar 2026GSTR-5AOIDAR (online services) return for Feb 2026
25 Mar 2026GST PMT-06QRMP scheme tax payment for Feb 2026

Note: Quarterly GST filings like CMP-08 (Composition scheme) are not due in March.

Tax & Payroll Compliance

Due DateCompliancePeriod / Who
07 Mar 2026TDS/TCS PaymentTDS/TCS payable for Feb 2026
15 Mar 2026Advance Tax – 4th/Final InstalmentFY 2025–26 (all liable taxpayers)
15 Mar 2026PF Contribution & ECR FilingEPFO-registered employers for Feb 2026
15 Mar 2026ESI Payment & ReturnESIC-registered employers for Feb 2026
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