Query 1: Is further extension allowed in filing of form INC-22 A?
Answer: No further extension is allowed in filing form INC-22A and due date will be April 25, 2019.
Query 2: should the registered office name board to be in english and regional language as well?
Answer: Yes, it is suggested that name board of the Company should be in english and in regional language as well in line with the provisions of Section 12 of the Companies Act, 2013.
Query 3: What should be done in case company has appointed more than maximum number of directors i.e. more than fifteen directors as prescribed in the Companies Act, 2013.
Answer: In case company has appointed more than fifteen directors, the Companies are advised to provide SRN of form MGT-14 filed in respect of appointing more than fifteen directors along with resolution date in the form.
Query 4: Is the Company required to appoint the minimum number of directors as prescribed in the Companies Act, 2013 for the purpose of filing this form?
Answer: Yes, the minimum prescribed limit of directors i.e. two in case of private company and three in case of public company should not be breached and directors need to appointed first for the purpose of meeting this compliance.
Query 5: what will be the effect in case the Company doesn’t file the form till April 25, 2019?
Answer: The Company status will be marked as “ACTIVE Non-Complaint” in case of non-filing the form and penalty of Rs. 10,000/- will be levied and the company will be debarred from filing some forms.
Query 6 (a): In case the company has filed form GNL-2 prior to October 20, 2014 in respect of auditor’s appointment i.e. form ADT-1 as an attachment in form GNL-2, what is the remedy available?
Answer: In case the company has filed form GNL-2 in the period from April 1, 2014 to October 20, 2014 for intimation of auditor’s appointment, then companies are requested to wait till further clarification from MCA & can raise ticket as well in this case.
Query 6 (b): In case the company has filed form GNL-2 after October 20,2014 in respect of auditor’s appointment i.e. form ADT-1 as an attachment in form GNL-2, what is the remedy available?
Answer: In case the company has filed form GNL-2 after October 20, 2014 for intimation of auditor’s appointment, then companies are requested to file form ADT-1 with additional fees and there is no remedy available for this.
Query 6 (c): In case the company has filed form GNL-1 for auditor’s appointment earlier, what will be the consequences?
Answer: The Company is required to file form ADT-1 by paying the additional fees.
Query 8 (a): In case the company has not followed the uniform financial year as per section 2(41) of the Companies Act,2013 but has taken order from honorable CLB (Company law Board), RD (Regional Director) & NCLT (National Company law tribunal) in this regard, what is the remedy available to the company?
Answer: The Company in this case can raise the ticket to MCA and MCA will came out with some solution on ticket to ticket basis.
Query 8(b): What if the Company has not taken approval from CLB, RD and NCLT?
Answer: The Company is requested to raise the ticket to MCA and it’s advisable to take the prior approval from honorable CLB, RD and NCLT.
Query 9: Whether it is mandatory for Government Company or deemed Government Company to file this form?
Answer: Yes, it is mandatory for Government Company and even deemed Government Company to file this form.
Query 10: Is it required to comply with the provisions of Section 12 of the Companies Act, 2013 for purpose of filing form INC-22 A?
Answer: Yes, due care should be taken in order to comply with the provisions of Section 12 of the Companies Act, 2013 for the purpose of filing this form.
Query 11: Is it mandatory to take the photograph in which latitude and longitude should be mentioned?
Answer: No it’s not mandatory that in the photograph, latitude and longitude should be mentioned. However, it is recommended or advisable the photograph should contain the latitude and longitude for the good corporate governance & better compliance purpose.
Query 12: Whether the director should stand while taking the photograph along with registered office board?
Answer: No it’s nowhere mentioned that director should stand only while taking the photograph along with the registered office board.
Good governance and compliance should be that the registered office board should be made in line with Section 12 of the companies act, 2013 and is legible in the photograph.
Query 13: In case the company has not appointed company secretary, so is it mandatory to appoint the company secretary first before filing this form as the time period of six months is provided in the act for appointing the company secretary.
Answer: Yes, the Company should appoint the company secretary first for the purpose of filing this form even though the period of six months from resignation has not lapsed.
Query 14: can same email id used for multiple companies or the respective companies should have different mail ids for filing this form.
Answer: Same email id can be used for multiple companies; however, it is suggested to use the different mail ids for respective companies for OTP verification and good governance.
Query 15: The Company is in the process of shifting of registered office from one state to another and the order is still pending before RD, so will it be required to file this form or needs to wait till the order comes?
Answer: The Company is required to file the form in case the order is still pending before RD in case of shifting of registered office from one state to another.
Query 16: Whether the company which is active non-complaint can file the annual filing and charge related forms?
Answer: Yes, the company can file the annual filing and charge related forms in case the company is active non-complaint.
Query 17: Whether the dormant companies can file this form?
Answer: Yes, dormant companies are not exempted from filing form INC-22A.
Disclaimer: The Author does not in any way take responsibility & guarantee towards the 100% accuracy of the information provided in this article. The Author has tried to prepare the article based on the relevant information available & is a mere opinion of author. Other views are most welcome for the suggestions or improvements to be done in the article.
The Author is a Company Secretary in practice & for any query/suggestion can be reach at +91-8826108009 or Email at cs.lakshaysethi@gmail.com
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Reference to Query 17, wherein it is answered that Dormant Company has to file INC22A. However, we have tried to file, but it says the form can’t be filed for this status. If you are certain that it needs to be filed, how shall we proceed?
for section 8 company, requried to file form INC22A
Could you please explain me the relevance of Date 20th October 2014?
The problem regarding pre-filled details for statutory auditor in form INC -22A still persists and to a ticket raised before mca , reply was that fill the fresh form and problem will not arise, but I still face the problem.
If the registered office is located as a part of a complex, then where should the name board be located, for photograph purposes, as per Companies Act, 2013?
whether outside the complex or outside the office?