Article analyses two notifications issued by MCA on 21.02.2019 by which it notified New Rule 25A of Companies (Incorporation) Rules. 2014 and FORM NO. INC-22A and Also notified late fees for delayed filing of E-FORM ACTIVE (INC-22A).
Rule 25A mandates 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 (INC-22A) (Active Company Tagging Identities and Verification) on or before 25.04.2019. Detailed analysis of Newly inserted Rule 25A is as follows:-
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) as notified vide Companies (Incorporation) Amendment Rules, 2019
The last date for filing the E form is April 25, 2019
(a) Companies which have been struck off
(b) Company under process of striking off
(c) Company under liquidation
(d) amalgamated or dissolved,
Any company which has not filed its due financial statements under section 137 (AOC-4) or due annual returns under section 92 (MGT-7) 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 registrar.
Where a company files “E Form ACTIVE”, on or after 26th April’ 2019, the company shall be marked as “ACTIVE Compliant”, on payment of fee of ten thousand rupees as notified vide Companies (Registration Offices and Fees) Amendment Rules, 2019.
Photograph of the registered office address showing the Inside and Outside Building with the Photo of Director who is affixing the Signature on the Form.
(a) Number of the Directors as on the date of filing
(b) Email id of the Company
(c) Details of Statutory Auditor
(d) Details of the Cost Auditor if Applicable
(e) Details include DIN no, Name and Designation of CEO, MANAGER AND WHOLE TIME DIRECTOR.
(f) Details include Pan, Name and Membership Number of Company Secretary if Applicable.
(g) Details of CFO if Applicable.
(h) SRN number of AOC-4/MGT-7 for FY 2017-2018
OTP ON EMAIL ID OF THE COMPANY
*Before Filing the form Make sure that all the DIN of the Directors are Active not Disqualified and Deactivated due to non-filing of DIR-3KYC
The form shall be Certify by following persons:
(a) IN case of OPC- One Director
(b) In case of Other Companies : TWO DIRECTORS OR ONE DIRECTOR AND KMP
(c) Certified by the cs/ca/cwa in Practice.
The Company is not able to file the forms mentioned below (related to Event based information or changes in the company below and also the Registrar of Companies
(i) SH-07 (Change in Authorized Share 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)
Such companies marked as “ACTIVE non-compliant”. Unless ” e-Form ACTIVE” is filed.