After KYC of the Directors of the Company, MCA has issue notification on 21.02.2019, and amend the Companies (Incorporation) Amendment Rules, 2019, wherein
Rule 25 of the Companies (Incorporation) Rules, 2014 specifies about the Verification of Registered Office:
(1) The verification of the registered office shall be filed in Form No.INC.22 along with the fee, and
(2) There shall be attached to said Form, any of the following documents, namely :-
(a) the registered document of the title of the premises of the registered office in the name of the company; or
(b) the notarized copy of lease or rent agreement in the name of the company along with a copy of rent paid receipt not older than one month;
(c) the authorization from the owner or authorized occupant of the premises along with proof of ownership or occupancy authorization, to use the premises by the company as its registered office; and
(d) the proof of evidence of any utility service like telephone, gas, electricity, etc. depicting the address of the premises in the name of the owner or document, as the case may be, which is not older than two months.
Every Company Incorporated on or before 31.12.2017 shall required to file the eForm-20A
Restriction for non-filing of the Form
Who has not filed its due Financial Statements or Annual Return or both unless there is management dispute and recorded with Registrar.
Companies which are exempted to the file the Form
Consequences of Non Filing
Section 12(9): If the Registrar has reasonable cause to believe that the company is not carrying on any business or operations, he may cause a physical verification of the registered office of the company in such manner as may be prescribed and if any default is found to be made in complying with the requirements of sub-section (1), he may without prejudice to the provisions of sub-section (8), initiate action for the removal of the name of the company from the register of companies under Chapter XVIII.
1. Form SH-7
2. Form PAS-3
3. Form DIR-12 (except cessation)
4. Form INC-22
5. Form INC-28 (for Amalgamation, demerger)
Most Important point to be noted:
1. There is mandatory attachment in the Form: Photograph of the registered office showing inside and outside office along with Director/KMP who is attested this Form.
2. Companies which were incorporated after 31.12.2017 are not required to file the e-Form- 20A
3. Companies are required to complete its Annual Filing before filing of e-form Active (i.e. 22A).
4. If form is not filed, Company can not Alter its Authorised, Paid-up Capital, etc
5. Company shall not be allowed to appoint/reappoint its Directors.
6. Company cannot change its registered office.
7. Company cannot file application for Amalgmation/Demerger
Hence it would a challenge for the Corporate and Professionals to meet the requirement in a professional manner.
(Author CS Ravi Garg can be reached at [email protected])