E-Form INC 22A Active: Active Company Tagging Identities & Verification
MCA came out with Companies (Incorporation) Amendment Rules, 2019 effective from 25th February, 2019. A new Rule 25A has been inserted after Rule 25.
MCA has introduced E-Form INC 22A for verification of Registered Office. Fee for filling INC 22A ACTIVE is NIL and due date of filling is 25th April, 2019.
Consequences on non-filing:
Companies will be marked as “ACTIVE-non-compliant” and following forms cannot be filed-
(i) SH-07 (Change in Authorized Capital);
(ii) PAS-03 (Change in Paid-up Capital);
(iii)DIR-12 (Changes in Director except cessation);
(iv) INC-22 (Change in Registered Office);
(v) INC-28 (Amalgamation, de-merger)
- Filing after due date shall attract penalty of Rs. 10,000/-.
- Company shall be liable for action under Section 12(9). ROC may remove the name of Company from its record.
- Status of Company in Master Data shall be changed as “Active- Non Compliant” w.e.f. 26th April, 2019
The following types of companies are exempted from filling INC 22A
- Companies incorporated on or after 1st January, 2018.
- Struck off Companies (Whether by ROC or sue motto)
- Companies under process of Strike off
- Companies under amalgamation
- Companies Dissolved
Pre-Condition for Filling ACTIVE FORM
- All directors of the company should have active DIN- If not then complete KYC
- The company must have Key Managerial personnel (MD/CEO/WTO & CFO & CS) if paid up capital of the company is Rs. 10 Cr or more (Ref. Section 203)
- The company must have Whole time company secretary if paid up capital of the company is Rs. 5 Cr. Or more. (Ref. Section 203)
- Annual Filling of FY 2017/18 should be completed.
- Check appointment of Cost Auditor is applicable or not. (Refer section 148 of the Companies Act, 2013)
- Photo of Registered Office from outside where Name of the Company with address (in English and Vernacular language) painted/affixed with latitude and longitude.
- DSC of two directors for signing ACTIVE FORM.
- Out of above One director photo seating in registered office with latitude and longitude.
- Active Mail ID and mobile number of the Company.
[(Author – CS Bhupendra N. Hatkar, Practising Company Secretary, Vapi can be contacted at firstname.lastname@example.org) Disclaimer: The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. Though utmost efforts has made to provide authentic information, it is suggested that to have better understanding kindly cross-check the relevant sections, rules under the Companies Act, 2013. The observations of the author are personal view and the authors do not take responsibility of the same and this cannot be quoted before any authority without the written consent. IN NO EVENT, I SHALL BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM, ARISING OUT OF OR IN CONNECTION WITH THE USE OF THE INFORMATION.]