Is your company Active? File new e-form INC – 22A

In order to identify active companies and to verify their registered office, the Ministry of Corporate Affairs (MCA) has on 21^st February 2019 issued Companies (Incorporation) Amendment Rules, 2019 whereby every company, including a company having license under section 8 of the Indian Companies Act 2013 or under section 25 of the erstwhile Indian Companies Act 1956 and incorporated on or before the 31st December, 2017 is now required to file  important details of the company and its registered office in e-form ACTIVE (INC – 22A) on or before 25^th April 2019.

Active Company Tagging Identities and Verification is a new concept introduced by MCA vide Companies (Incorporation) Amendment Rules, 2019 which is applicable from 25^th February 2019.

To read MCA’s official Notification and view the new Form INC – 22A please go to: http://www.mca.gov.in/Ministry/pdf/CompaniesIncorporationAmendmentRules_21022019.pdf

Companies Incorporation Amendment Rules, 2019

New Rule 25A has been inserted in Companies Incorporation Rules, 2014 under Verification of Registered Office and according to which: “Every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its registered office in e-form ACTIVE (Active Company Tagging Identities and Verification) on or before 25.04.2019.”

Who need not file e-form INC – 22A?

This e-form need not be filed by companies which have been struck off or which are under process of being struck off or companies which are under liquidation or which has been dissolved or amalgamated.

Who will not be able to file e-form INC – 22A?

A company which has not filed its financial statements under Section 137 (i.e. Not Filled AOC-4) or a company which has not filled its Annual Returns under Section 92 (i.e. Not Filled MGT-7) or a company whose director/s has not filled DIR 3 KYC form or is disqualified under section 164 of the Companies Act, 2013 will not be able to file this e-form 22A

Consequence of not filing e-form INC – 22A?

On failure to file this e-form, the defaulting company will be marked as “Active- Non-compliant” on MCA’s portal and due to which the company will not be make any changes on MCA’s portal in terms of change in authorized capital or change in paid up capital or changes in terms of Director’s appointment or resignation or notify change in registered office or amalgamation or de-merger

Penalty for late filing?

Filing this form after the due date will attract penalty of Rs. 10,000/-

Details required to file e-form INC – 22A

• At least 2 Photographs: One photograph capturing the external building of the registered office of the Company and one photograph capturing the view inside the registered office of the Company and also showing therein at least one Director/Key Managerial Person (KMP) who has affixed his/her Digital Signature to the e-form. We also suggest taking photograph with the Board /Name Plate of the Company displayed outside the Registered Office of the Company.
• E-mail id of the Company will be verified by a One Time Password (OTP).
• Address of the Registered Office of the Company along with Latitude & Longitude. One may obtain Latitude and Longitude of the Registered Office of the Company by using reliable websites like latlong.net
• Names of all the Directors of the Company and check whether all the Directors have filled DIR-3 KYC Form and also check that none of them are disqualified under section 164 of the Companies Act, 2013.
• Name of the Company Secretary of the Company along with PAN and Membership Number with Indian Institute of Company Secretaries. (Appointing Company Secretary for a Section 8 company is optional).
• Name of the financial Auditor along with PAN, Membership Number with Indian Institute of Chartered Accountants and period for which the Auditor has been appointed.
• Details of Managing Director/Whole Time. Director/Chief Executive Officer/Manager.
• Details of Form AOC-4/AOC-4 XBRL & MGT-7 Filed for FY-2017-18.

The E-form should be certified by a Practicing Company Secretary / Cost Accountant / Chartered Accountant.

Please remember that the last date for filing e-form ACTIVE (INC – 22A) is 25^th April 2019. Failure to file this form on time will lead to penalty and other complications.