FAQ’s: Form INC-22A Active Company Tagging Identities & Verification

MCA vide its notification dated 25^th February, 2019 notified Companies (Incorporation) Amendment Rules, 2019, in which ‘Rule 25A’ inserted to file e-form ACTIVE mandatorily for Active Company Tagging Identities and Verification.

Let us have a look on general FAQs reading the notification, as follows:

1. Which Companies required to file e-form ACTIVE (INC-22A) ?

According to the notification Every Company incorporated on or before 31^st December, 2017 shall file particulars of Company and its Registered Office in e-form ACTIVE on or before 25^th April, 2019.

2. Which Companies cannot file e-form ACTIVE (INC-22A)?

Companies who have not filed their Financial Statement under section 137 or Annual Return under section 92 or both with ROC (unless such Companies have management disputed and same shall be registered by the ROC).

3. Which Companies are excluded from the requirement to file this form?

• Struck-off Companies.
• Companies under process of Strike-off.
• Companies under process of Liquidation.
• Companies under process of Amalgamation.
• Dissolved Companies.

4. What are the details which are required to be furnished under this form?

Companies have to furnish following details in this form:

• Name & Registered Office of the Company.
• Latitude & Longitude of the Registered Office of the Company.
• Mail ID for OTP Verification.
• Number of Directors with DIN (Disqualified Directors and Non-KYC DIN cannot be entered).
• Name, PAN, Membership Number/Firm Registration Number & Period of Appointment of Statutory & Cost Auditor of the Company.
• SRN of e-form AOC-4 & MGT-7 filed for Financial Year 2017-18.
• Details of Key Managerial Personnel (KMP) of the Company.

5. What Documents are required to be attached in the e-form ACTIVE?

Photographs of Outside building of the Registered Office and Inside of the premises in presence of at-least one (1) Director/KMP of the Company whose Digital Signatures has to be affixed in the form.

6. What will happen if we not file e-form ACTIVE on or before 25^th April, 2019 or What will happen if we not file e-form ACTIVE?

If a Company does not file this form on or before 25^th April, 2019 then Status of the Company on MCA Master Data will appear as “ACTIVE – Non-Compliant” and we have to pay Rs. 10,000/- as penalty of late filling the form. Also, the ACTIVE – Non-compliant Companies will not be allowed to file the following Application to the ROC:

• e-form SH-7 (Change in Authorised Capital)
• e-form PAS-3 (Change in Paid-up Capital)
• e-form DIR-12 (Change in Director)
• e-form INC-22 (Change in Registered Office)
• e-form INC-28 (filling of Orders)

7. Can we change the status of the Company from ACTIVE – Non-Compliant to ACTIVE?

Yes, by filling the e-form ACTIVE with payment of late filling fee of Rs. 10,000/- we can change the status of the Company from “ACTIVE – Non-Compliant” to “ACTIVE”.

Companies are advised to file the e-form ACTIVE as soon as possible without waiting for the last date.

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