With the advent of the Companies Act 2013, everyday Government comes with new circulars, notifications. Now you can say that the Companies Act, 2013 itself changed or rejuvenate every day with some new notifications and circulars. We can see that how drastically the Company Law has been changed since its inception which is quite good for corporate also that it learn how to make it more compliant.

Besides above, Ministry has also beautifully taken the steps in the way of KYC of registered address of the Companies in the form of filing of an e-form 22A or ACTIVE (Active Company Tagging Identities and Verification). Only handful days left for filing of an e-form INC-22A i.e., it should be filed on or before 25.04.2019 without any fees.

MCA E-Form INC-22AAPPLICABLE PROVISION:

As per Rule 25A of the Companies (Incorporation) Rules, 2014 which came into force with effect from 25th February, 2019 which are reproduce here for your ready reference:

(1) 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

Provided that any company which has not filed its due financial statements under section 137 or due annual returns under section 92 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 register:

Provided further that companies which have been struck off or are under process of striking off or under liquidation or amalgamated or dissolved, as recorded in the register, shall not be required to file e-Form ACTIVE:

Provided also that in case a company does not intimate the said particulars, the Company shall be marked as “ACTIVE-non-compliant” on or after 26th April, 2019 and shall be liable for action under sub-section (9) of section 12 of the Act:

Provided also that no request for recording  the following event based information or changes shall be accepted by the Registrar from such companies marked as “ACTIVE-non-compliant”, unless “ e-Form ACTIVE”  is 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)

(2) Where a company files “e-Form ACTIVE”, on or after  26th April, 2019, the company shall be marked as “ACTIVE Compliant”, on payment of fee of ten thousand rupees.

CONCLUDING REMARKS: As the last date is approaching soon i.e., 25th April 2019 so it’s time for all the corporate to tighten their belt and comply with the provisions of Rule 25A of the Companies (Incorporation) Rules, 2014 at their earliest. This e-form INC-22A requires every compliance from the Company not only on the part with the compliance of Annual filing but also with Approved DIN, Appointment of Statutory Auditor, Cost Auditor, Key Managerial Personnel.

So without having second thought, Corporate should comply with this provision as soon as possible.  

Disclaimer: The above views are the personal views of the author and the Readers are requested to exercise their due diligence before taking action.

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Qualification: CS
Company: N R Gupta & Associates
Location: Nagpur, Maharashtra, IN
Member Since: 20 Apr 2018 | Total Posts: 2

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6 Comments

  1. Mohan says:

    Auditor appointment done during 2014/2015 to 2018/2019 through GNL 2 is not getting prefilled in ACTIVE 22 A form, and MCA is not coming forward to help the stake holders to comply with this requirement. Due date is nearing fast but no solution. Will the corporates have to cough up fees and penalties?

    1. CS Neha R. Gupta says:

      No.

      As the Ministry will definitely come up with some solution for this as they already told in webinar as there are large number of companies which are facing such problem.

  2. Arshad Khan says:

    Form -22A active for group companies where the paid up capital limit is capped for Rs 5 crores is not feasible .Any way we are getting our Annual Return Certified by Practicing Company Secretary than why again there is need for appointment of Whole Time Company Secretary. It is really finding difficult for the company to file the form only for one compliance which either can be certified by a practicing Company Secretary.

  3. Hasmukh shah says:

    On resignation of KMP the Company get time of six months to fill the vacancy of KMP. If KMP resigned during March 2019 the Company got time to fill vacancy of six months I.e up to September 2019 However the active forms needs to be filed on or before 25th April 2019 . We raised the ticket the reply came from MCA that for filing Active form all KMP position forms must be filed before filing active form . There is needs to male representation.

  4. Manojit Ghosh says:

    Form-22A Active is not showing the auditors details. So form could not be filed. Complaint was made SR 1102102 and MCA has replied that the matter is under consideration of Ministry of Co. Affairs. What will be the fate of Penalty? Company is trying to file but unable to file.

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