Filing of e-Form INC-22A ACTIVE

A BRIEF:

The Ministry of Corporate Affairs (‘MCA’) vide its notification dated 21^st February, 2019 introduced the Companies (Incorporation) Amendment Rules, 2019 which shall be effective from 25^th February, 2019.

GOVERNING RULES/ PROVISIONS:

• Rule 25A of the Companies (Incorporation) Rules, 2014
• Annexures- the Companies (Registration Offices and Fees) Rules, 2014

APPLICABILITY:

To every company incorporated on or before 31^st December, 2017

Exemptions:-

• company that has been struck off or under process of striking off
• company under liquidation or amalgamated or dissolved, as recorded in the register of RoC

Restricted:-

• company which has not filed its due financial statements under section 137 or due annual returns under section 92 or both with the RoC

     (Exception: the company which is under management dispute and the RoC has recorded such fact)

FILINGS:

PRE-REQUISITES:

Make sure that all the DIN of the Directors is active and neither ‘Deactivated due to non-filing of DIR-3 KYC ‘nor ‘Disqualified u/s 164(2)’ of the Companies Act, 2013

(Note: if DIN not approved due to such reasons, relevant steps be taken in that regard)

INFORMATION TO FILE:

Particulars of the Company and its registered office including,

• Location of Registered Office on Map (Latitude and Longitude)
• e- Mail ID of the Company (OTP verification)
• of Directors as on date
• Statutory Auditors
• Cost Auditor/ CFO, if applicable
• CEO, Manager and Whole-Time Director- DIN, Name and Designation
• Company Secretary- Name, PAN and Membership No., if applicable
• SRN’s of AOC-4/ MGT-7/ AOC-4 XBRL for FY 2017-18

ATTACHMENTS:

Photograph of the registered office address showing the Inside and Outside Building, showing at least one Director or KMP who is affixing his/her Digital Signature Certificate (DSC) to the said e- Form.

CERTIFICATIONS:

• OPC- One Director
• Other Companies- 02 Directors or 01 Director and KMP
• Certified by CS/CA/CWA in practice

NON-FILING:

Company shall be marked as “ACTIVE-non- compliant” on or after 26^th April, 2019 and liable for action under sub-section (9) of section 12

(Note: i.e. if the Registrar has reasonable cause to believe that the company is not carrying on any business or operations, he may cause a physical verification of the registered office of the company in such manner as may be prescribed any if any default found, may without prejudice to the provisions of section 12(8) initiate action for removal of name of the company from the records of RoC)

DISCLAIMER:

This article contains information based on the significant provisions of the Companies Act, 2013 existing at the time of its compilation. The Author shall not be held liable for any result from this article. This is only a knowledge sharing initiative.