Vide Companies (Incorporation) Amendment Rules, 2019, MCA has directed that Every company incorporated on or before 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 25th April 2019.

Companies exempted from filing E-form ACTIVE

  • Companies which are incorporated after 31st December 2017.
  • Companies which have been struck off or are under process of striking off as recorded by the registrar.
  • Companies which are under the process of liquidation as recorded by the registrar.
  • Companies which have amalgamated as recorded by the registrar.
  • Companies which have dissolved as recorded by the registrar.

Companies not allowed to file E-form ACTIVE

  • 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, unless such company is under management dispute and the Registrar has recorded the same on the register.
  • A company who’s any of the director’s DIN is deactivated because of non filing of DIR-3 KYC form or is disqualified under section 164(2) of the Companies Act, 2013.

Due Date to file E-form ACTIVE

The required companies shall file the E-form ACTIVE (Active Company Tagging Identities and Verification) INC-22A by 25th April 2019.

Consequences of non filing of E-form ACTIVE

  • Such company will be marked as “ACTIVE Non Compliant”.
  • Such company will not able to file following event based information or changes to the Registrar
    • SH-07 (Change in Authorised Capital)
    • PAS-03 (Change in Paid-up Capital)
    • DIR- 12 (Changes in Director except cessation)
    • INC-22 (Change in Registered Office)
    • INC-28 (Amalgamation, de-merger)

Requirements for filing of E-form ACTIVE

  • CIN
  • Address of Registered office (Latitude & Longitude)
  • Email ID & OTP Verification
  • Details of Directors
    • DIN
    • Name of Director
    • Status OF DIN has to be active
    • If the maximum number of Directors are beyond the limits prescribed in Companies Act, 2013 then Date of resolution and SRN of MGT-14
  • Details of Auditor
    • Category (Individual or Firm)
    • PAN as per Income Tax
    • Name
    • Membership Number/ Auditor’s Firm registration number
    • Period for which auditor is appointed
  • Details of Cost Auditor
    • Category (Individual or Firm)
    • Name
    • Membership Number/ Auditor’s Firm registration number
    • Period for which auditor is appointed
  • Details of Managing Director or CEO or Manager or Whole time Director
    • DIN/PAN
    • Name
    • Designation
  • Details of Company Secretary (if any)
    • PAN
    • Name
    • Membership number
  • Details of Chief Financial Officer (CFO) (if any)
    • PAN
    • Name
  • SRN of Forms
    • AOC-4/ AOC-4 XBRL
    • MGT-7
  • Attachments
    • One Photograph Showing External Building of the registered office of the Company.
    • One Photograph of Inside office .i.e. Registered Office of the Company also showing therein at least one Director/KMP who has affixed his/her Digital Signature to this form.

Penalty for non-filing of E-form ACTIVE

If the company don’t file E-form ACTIVE till 25th April 2019 penalty of Rs. 10000/- will be levied. Although company can file e-form ACTIVE after its due date i.e. on or after 26th April, 2019 on payment of fee of Rs. 10,000 and thereafter company shall be marked as “ACTIVE Compliant”

Other Important Points related to E-form ACTIVE

  • It is advisable to take the photograph taking the Board /Name Plate of the Company which is displayed outside the Registered Office of the Company.
  • E-mail Id will be verified by an OTP, so it is advisable not to use one single email id for more than one company.
  • It is advisable to extract the exact Latitude and Longitude of the Registered Office of the Company by using authentic websites e.g. www.latlong.net, https://gps-coordinates.org/, whatsmygps.com
  • Form has to be digitally signed by:
  • In case of OPC- Director
  • In any other case- One Director and one KMP

or

Two Directors

  • E-form ACTIVE is to be certified by practicing professional (CS/CA/CMA).

NOTE:The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided. All efforts have been made to provide you comprehensive knowledge about the form and its application. In case, you need any professional assistance; drop us an email or whatsapp.

We, at prudent adviso services, provide companies filing services at reasonable fee. Feel free to contact @ 9999596103 (only whatsapp) or mail me at prudentadviso@gmail.com

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