Filing of e-form ACTIVE (Active Company Tagging Identities and Verification)

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

  • These rules shall come into force from 25.02.2019.
  • Insertion of new Rule 25A after Rule 25.
  • Insertion of New Form 22A (e-form Active)

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.

New rule 25A has been inserted  in the Companies (Incorporation) Rules, 2014 on 21.02.2019

Applicability

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

  • Struck Off Company
  • Under Process of Striking off Company
  • Under Amalgamation Company
  • Under Liquidation Company
  • Dissolved Company

Consequences of Non Filing

  1. Marking of status of Company as “Active – Non Compliant” in MCA Master Data and
  1. Liable for action under Sec 12(9) of CA, 2013

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. However company shall be marked as “Active – Compliant”, on payment of 10,000/- if filed after 25.04.2019
  1. Filing of following e-forms shall not be accepted: 

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 csravi2014@gmail.com)

Author Bio

Qualification: CS
Company: N/A
Location: Delhi, New Delhi, IN
Member Since: 29 Aug 2017 | Total Posts: 3

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