The Ministry of Corporate Affairs has come up with the KYCs of registered office of the Companies wherein Rule 25A has been inserted in the Companies (Incorporation) Rules, 2014 after Rule 25 that shall come into force w.e.f. 25th February 2019 vide notification dated 21st February, 2019.

Accordingly, every Company incorporated on or before 31st December, 2017 (excluding few categories mentioned herein below) shall file e-Form ACTIVE (Active Company Tagging Identities and Verification) on or before 25.04.2019. Further, the frequently asked questions (FAQs) w.r.t. the said notification for better understanding are discussed below:

1. What Is e-Form Active (INC-22A)?

E-Form ACTIVE (Active Company Tagging Identities and Verification) is like KYC of the Company wherein the details of the Company like email ID, Mobile number, existing number of Directors, longitude and latitude, auditor, etc. shall be filed.

2. Which companies has to file e-Form ACTIVE?

Every Company incorporated on or before 31st December, 2017 shall file the particulars of registered office of the Company excluding the following Companies:

  • In case the Company is under management dispute and the same has been recorded by the ROC.
  • The Company has been struck off or under the process of striking off.
  • The Company is under liquidation or amalgamated or dissolved.

Further, it is important to note that the Company which has not filed its financial statements (e-Form AOC-4) or annual returns (e-Form MGT-7) or with both shall be restricted from filing e-Form ACTIVE. Accordingly, every Company has to complete its pending annual filing.                                                                          

3. Shall we require to file e-Form ACTIVE every year?

No, on interpretation of the notification, we can say that this is a one-time return till date.

4. What is the due-date for filing the e-Form ACTIVE?

The e-Form ACTIVE shall be filed on or before 25.04.2019.

5. What are the consequences of non-filing of the Form?

The consequences for non-filing of the filing are as following:

♥ The Company shall be remarked as “ACTIVE-non-compliant.

♥  Penalty of Rs. 10,000/- in case filed after due date.

♥  The Company shall not be able to file the following e-Forms:

  • 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, etc.)

6. What has to be filed in the e-Form INC-22A?

The Company shall file following information in eForm:

  • Latitude and Longitude of the registered office
  • E-mail ID and Mobile number wherein an OTP shall come.
  • Listing status of the Company
  • Particulars of the Directors of the Company as on date [Ensure that DIN of none of the Directors is “Disqualified u/s 164(2)” or “De-activated due to non-filing of DIR-3KYC”]
  • Details of statutory auditor of the Company wherein particulars such as PAN, name, membership number of statutory auditor and period for which the auditor is appointed shall be filled in.
  • Details of cost auditor wherein particulars such as PAN, name, membership number of auditor and period for which the cost auditor is appointed shall be filled in.
  • Details of Managing Director, CEO and Company Secretary.
  • SRNs of e-Form AOC-4, AOC-4 XBRL and MGT-7 shall be filled.

7. What are the attachments of the Form?

The photograph of registered office showing external building and inside office also showing therein at least one Director/KMP who has affixed his/her Digital Signature to this form shall be attached to the Form. This is the most important characteristic of this Form.

8. Whether the Form is on approval mode?

Yes, the Form is on Straight through Processing (STP) mode and accordingly, the Form shall be approved as soon as it is filed. 

9. What is the statutory fee for filing of Form?

There is no fee if the said form is filed till 25.04.2019 but after that, the fees of Rs. 10,000/- shall be levied.

10. Whom Digital Signatures (DSCs) is to be affixed on the Form?

  • In case of OPC: Any one Director
  • In case of other Companies: One Director and one KMP or two Directors.

11. Is there any requirement of certification of a professional?

The Form shall be required to be digitally certified by a practicing professional.

{The author is a Company Secretary in Practice and can be reached at (M) 9999952595 and (E) [email protected]}

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Qualification: CS
Company: Kajal Goyal and Associates
Location: Delhi, Delhi, India
Member Since: 11 Jun 2018 | Total Posts: 80
KAJAL GOYAL AND ASSOCIATES, is a Company Secretary proprietorship firm, offering its expertise and one stop solutions for all Corporate compliance requirements to the clients with a strong emphasis on ethics and ‘being on toes’. Capable delivering services related to Companies Act, FEMA, Re View Full Profile

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