Everything one should know about INC 22A – Active (Active Company Tagging Identities and Verification)
In order to identify dummy entities, The Minister of Corporate affairs (MCA) has issued Companies Incorporation (Amendment Rules) 2019 Mandatory filing of a new Form INC 22A also known as e-form ACTIVE (Active Company tagging identities and verifications)
Here are some highlights:
Applicable to :
Every company including Section 8 Co. which is incorporated on or before 31st Dec 2017.
However those companies who has not filed its financial statements under Sec 137 (e-form AOC – 4/AOC-4XBRL) or its annual return under section 92 (e-form MGT-7) or both with the Registrar , Unless such company is under management dispute and the Registrar has recorded the same.
Who need not to File:
1. Struck off companies
2. Under the process of striking off
3. Under process of Amalgamation,
4. Under the process of Liquidation
4. Dissolved Companies
Last Date of Filing e form ACTIVE : 25 April 2019
Penalty for late filing : Rs. 10,000
Consequence if one not filed
On non failing of the e-form Active , the defaulting company shall be marked as “ACTIVE – non compliant” and the defaulting company will not be allowed to file the following form :-
a. SH-07 (Change in Authorised capital)
b. PAS-03 (Change in Paid-up Capital)
c. DIR 12- (Changes inDirector except Cessation)
d . INC -28 (Amalgamation , Demerger)
e. INC -22 (Change in Registered office)
However after 25 April 2019, company can file by making payment of Fee of RS. 10000 shall marked as “Active Company”.
Information required for filing e-form ACTIVE
1. Email Id of Co. (verified by OTP)
2. Registered office of the Co. along with Latitude and Longitude
3. 2 Photograph of Registered office, One capturing the external building and one capturing the view of inside the registered office along showing therein atleast 1 Director/KMP who will affixed his/her DSC in the e-form.
4. Name of all director along with DIN no. (checked DIN of all Director are in active status and non of director is disqualified u/s 164)
5. Name of Company Secretary along with membership no. with ICSI (If applicable).
6. Name of Auditor/Firms along with Membership no./Firm registration no. with ICAI along with the period for which they are appointed.
7. Name of Cost Auditor/Firms along with Membership no./Firm registration no. along with the period covered (If applicable).
8. Details of Managing Director/Whole Time Director/ Chief Executive Officer/CFO (If applicable)/Manager.
9. SRN no of AOC-4,AOC-4 XBRL & MGT – 7 filed fot FY 2017-18.
As per help Kit , INC – 22A i.e. e-form ACTIVE can not be filed in the following cases :
- If the no. of Director is less than minimum prescribed under the Act.
- If DIN status of any director is not approved.
- If the company does not have any KMP (MD/WTD/CEO/CFO/CS) if mandatory as per act.
- If company does not have cost auditor if mandatory as per act
- If balance sheet and annual return for FY 2017-18 not filed
- If ADT – 1 is not filed.
The e- form should be certified by Company Secretary/Chartered Accountant/Cost Accountant.
Kindly remember the last date of filing the e-form ACTIVE is 25th April 2019.
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