E-Form Active (Active Company Tagging Identities And Verification)-Detailed Analysis
MCA vide its notification dated February 21, 2019 once again came up with another bold move against inactive companies by inserting a new Rule 25A under the Companies (Incorporation) Rules, 2014 asking KYC of companies & its registered office.
Lets have a detailed analysis of the notification:
Applicability:
Every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its registered office in E-Form INC-22A ACTIVE (Active Company Tagging Identities and Verification)
However, any company which has not filed its
- due financial statements under section 137 (AOC-4) or
- due annual returns under section 92 (MGT-7)
- or both
with the Registrar shall be restricted from filing e-Form-ACTIVE, unless such company is under management Dispute and the Registrar has recorded the same on the registrar.
Therefore, before filing such e-form, company has to complete all due annual filings as per section 137 & 92
Non Applicability/Exemption:
Following Companies are exempted from filing the e-form ACTIVE (INC-22A):
- Struck off companies
- Companies under the process of striking off
- Companies under liquidation
- Amalgamated or Dissolved companies
Last date to file Form INC-22A (ACTIVE)
Form INC-22A shall be filed on or before 25th April, 2019.
Mandatory Attachments to this e form: Photograph of Registered office
Photograph of Registered office showing external building and inside office also showing therein at least one Director/KMP who has affixed his/her DSC to this form.
Details mandatory to fill in the E-Form INC-22A
1. Company’s KYC:
- Name & Registered Office
- Latitide & Longitude
- Email ID of the Company and then be verified by OTP
2. Other Details
- Number of the Directors as on the date of filing (On the date of filing DIN of all the directors should be in an ‘approved’ status & are neither de-activated due to non-filing of ‘DIR-3 KYC’ nor ‘disqualified’ u/s 164(2))
- Statutory & Cost Auditor Details
- KMP Details
- SRN of e-form AOC-4 & MGT-7 for FY 2017-18
Certification of E-Form INC-22A
The form shall be Certify by following persons
(a) in case of OPC- one director
(b) in case of other companies : two directors or one director and kmp
(c) certified by the CS/CA/CWA in practice.
Consequences Of Late / Non Filing Of Eform INC 22A/Eform ACTIVE
1. Fee of 10,000/- if filed after 25/04/2019.
2. Marking of status of Company as “Active – Non Compliant” in MCA Master Data.
3. Filing of following eforms will be barred: –
- SH-7 (Change in Authorized Share Capital)
- PAS-3 (Change in Paid-up Capital)
- DIR-12 (Changes in Director except cessation);
- INC-22 (Change in Registered Office)
- INC-28 (Amalgamation de-merger)
Author Bio
