Mandatory Active Company Tagging Identities and Verification (ACTIVE) as per newly inserted rules 25A in Companies (Incorporation) Rules, 2014 vide Companies (Incorporation) Amendment Rules, 2019 for companies incorporated on or before 31st December 2017.
What the rule 25A says:-
1. Every company incorporated on or before the 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 25.04.2019.
2. Any company which has not filed its due financial statements under section 137 or due annual returns under section 92 or both with the Registrar shall be restricted from filing e-Form-ACTIVE, unless such company is under management dispute and the Registrar has recorded the same on the register:
Companies who are not under preview of this rule-
1. Companies which are under process of Strike Off
2. Struck Off Companies- Whether by ROC/ Suo Motto
3. Companies under liquidation
4. Companies under Amalgamation
5. Companies which are Amalgamated or dissolved
Consequences of late / Non Filing
1. In case a company does not intimate the said particulars, the Company shall be marked as “ACTlVE-non-compliant” on or after 26th April, 2019 and shall be liable for action under sub-section (9) of section 12 of the Act:
2. Further, no request for recording the following event based information or changes shall be accepted by the Registrar from such companies marked as “ACTIVE non compliant”. unless “e-Form ACTIVE” is filed –
(i) SH-07 (Change in Authorized Capital);
(ii) PAS-03 (Change in Paid-up Capital);
(iii) DIR- 12 (Changes in Director except cessation);
(iv) INC-22 (Change in Registered Office);
(v) INC-28 (Amalgamation, de-merger)
Further, the company’s KYC will be done by filling in longitude and latitude and then be verified by OTP on company’s Email ID.
After all this, we have to further give details like names of all directors, details of Auditors, details of CEO, CFO, MD, Company Secretary, Annual Filing.
Due date – on or before April 25, 2019.
After that the penalty is 10,000/- and further penalty as per Section 12 of the Act.
It also has to be noted that before Form ACTIVE is filed.. its mandatory to complete the Annual filling pending till date.
DETAILS TO BE FILLED IN E-FORM INC-22A (ACTIVE)
- Name and Registered Office of the Company
- Latitude and Longitude of Registered Office
- Email Id and OTP Verification- mentioned in E-Form INC-22A (ACTIVE)
- Details of Directors
- Details of Statutory Auditors- Category, PAN of Auditor/ Firm, Membership No., Period of Accounts for which appointed
- Details of Cost Auditor
- Details of KMP- MD/CEO/WTD (DIN/PAN, Name, Designation)
- Details of Company Secretary
- Details of CFO
- Details of E-Forms- SRN of Annual forms AOC-4 and MGT-7 for FY-2017-18
- Address Proof of Registered Office
- Photograph of RO showing External and Internal building
- Office showing at least one director/ KMP who affixed his/her DSC in E-Form INC-22A
- Certification of Professional.
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