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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