Analysis of E-Form INC-22A ACTIVE

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)