Introduction of e-Form ACTIVE (Active Company Tagging Identities and Verification) in Form 22A

With the recent spate of issues in corporate governance and disappearance of Companies, Government has taken several steps such as filing of Form DIR 3 – KYC by Directors as well as introduction of new e-Form 22A which may be called as ACTIVE i.e. Active Company Tagging Identities and Verification. The E-Form 22A shall be filed by all Companies (except few entities to which the form is not applicable) which is incorporated on or before December 31, 2017. The form requires comprehensive details covering all aspects of Company information such as address verification with Geo-Tagging (longitude and latitude of office), auditor, director and company secretary details.

It is advised to file the said form well in advance to avoid last minute rush.

SL No. Particulars Explanation
1 Due Date 25th April 2019
2 Applicability • Every Company which is incorporated on or before 31 December 2017.

It applies to following entities –

  1. Private Limited Company
  2. Public Limited Companies
  3. Limited Liability Partnership (LLP)

4. One Person Company (OPC)

3 Exemption from filing e-Form ACTIVE Following Companies are exempted from filing e-Form ACTIVE – 22A

  • Companies whose name is struck off or,
  • Companies which are under process of striking off or,
  • Companies under liquidation, amalgamated and dissolved
4 Information to be submitted while filing the form
  • Name of the Company & CIN
  • Registered Office Address with PIN code
  • Two Photograph of the registered office of the company. The first photo of the registered office shall be taken from outside of the premises, whereas the second photo should capture inside of the registered office premises showing at least one director / KMP who shall be signing the e-form INC-22A.
  • The Board of the Company should have CIN and GST Registration Number (if any) and must also contain the name in Vernacular Language
  • Location of registered office on Map defining Latitude / Longitude
  • Email for OTP verification

• Details of –

A. Directors, DIN, and Status of DIN

B. Statutory Auditor (PAN, Firm number, Period of Appointment etc)

C. Cost Auditor (if applicable)

D. Company Secretary (if applicable)

E. CEO or Managing Director

F. CFO (if applicable)

G. SRN Number of AOC 4 / MGT 7 For FY 17-18

5 Consequences:

A. Late Filing

B. Non Filing

The company will have to pay the penalty of 10,000/- if the form is filed after 25th April 2019.

1. Company shall be marked as “Active – Non-Compliant” in the MCA Master data and such a company shall not be able to do any transaction.

2. Filing of following e-forms will be inactive unless “e-Form ACTIVE” is filed: –

  • SH-7 (for change in authorized capital)
  • PAS-3 (for change in paid-up capital
  • DIR-12 (for change in Director except for cessation)
  • INC-22 (for change in Registered Office)
  • INC-28 (for amalgamation /demerger)

3. Non-compliant companies would not be able to rotate their directors or make changes in their registered office.

6 Signing of Form • Digitally signed by one director in case of OPC.

• Digitally signed by one director and one KMP or two directors in case of other than OPC.

• Certified by the one Practicing Professional.

7 Special points to remember while filing the form • Keep the details ready before filing the form

• If the Paid up Capital of the Company requires appointment of a full time Company Secretary, appointment to be made before filing the form

• File pending Form DIR3 – KYC before proceeding the form

• Complete pending filings and compliance

• Get the name board ready in English and Vernacular Language along with CIN and GST Number on the Board

Source- : Companies (Incorporation) Amendment Rules, 2019

Note – This is for information only. For exact details of changes, the notification/Circular may please be referred to, as and when they are issued.

About TaxMarvel: TaxMarvel is a Consulting firm focused on providing professional services to small and medium enterprises. We offer host of services . We make compliance easy for businesses by bringing in technology and subject matter expertise. You may read out to us for free consulting and filing assistance for the Form by calling us on +91-9903129064 or drop us an email to us on support@taxmarvel.com for us to get in touch with you.

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4 Comments

      1. Bips says:

        LLP is not a company. Secondly to fill form 22A, you need CIN of a company. LLP does not have CIN. If you provide LLP reg number in the form, the form will not accept the number.

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