The Institute of Company Secretaries of India
MCA/2019
8th April, 2019
Shri Injeti Srinivas
Secretary to the Government of India
Ministry of Corporate Affairs
Shastri Bhawan,
Dr. Rajendra Prasad Road,
New Delhi – 110 001
Sir,
Subject : FORM 22A (ACTIVE) – Practical Difficulties Reg.
This has reference to the meeting of ICSI delegation with your goodself on 15th March, 2019 and the Webinars conducted on 7th March, 2019 and 26th March, 2019 wherein officials of the Ministry had addressed the stakeholders regarding introduction of the initiative to Tag Identities and Verify Active Companies through the Companies (Incorporation) Amendment Rules, 2019 in e-Form ACTIVE (Active Company Tagging Identities and Verification) on or before 25.04.2019.
Sir, while every attempt is being made for smoothening the path leading towards the success of this initiative, yet a few issues remain unresolved and the same shall require the assistance of your good office for their elimination.
In this regard, we wish to convey the practical difficulties received from the stakeholders seeking redressal for your kind consideration:
| Item
No. |
ISSUE | SUBMISSION |
| 1. | Compliance by Dormant Companies |
For dormant companies, while filing e-form INC-22A, the status of CIN entered is shown as ‘Dormant under section 455’ further stating that the form cannot be filed for this status. However, under the rule, Dormant Companies have not been included in the list of companies exempted from filing of INC 22A. |
| 2. | Details of Statutory Auditor | It is being reported that the Auditors’ details are not getting prefilled in certain cases.
It may please be noted that during the initial days of its introduction in 2014, Form ADT-1 was a physical form and filed as an attachment to Form GNL-2. Later on, MCA had released e-Form ADT – 1 for subsequent years. Since e-form INC-22A does not allow filling details of Auditor or SRN manually, companies are unable to complete the process. Appropriate arrangements or amendment in the form may please be made to fill the data related to Auditor with SRN number of GNL-2 manually. |
| 3. | Companies in Management Disputes | First Proviso to Rule 25A reads that any company which has not filed its financial statements under section 137 or annual returns under section 92 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 register.
However, for any company to be marked as being under ‘Management dispute’, the same needs to be ordered by NCLT or High Court, which is a time-consuming process and may extend beyond the due date of this form. |
| 4. | Details of forms AOC-4/ AOC-4 XBRL and MGT-7 filed for FY2017-18 |
Issues are being faced by corporates having different financial year, i.e., other than 1st April to 31st March. SRNs of forms for such companies are not being pre-filled automatically. |
We shall be pleased to provide any further information or clarification on hearing from your good office.
Thanking you,
Yotirs faithfully,
(CS As Kumar Dixit)
Officiating Secretary)
The problem of filling up Auditors details where valid GNL-2 has been filed. The 22A format has not been made to accept with SRN of GNL-2. Hence the problem highlighted in point 2 above has not been addressed so far. We are extremely worried now, as 25/04/2019 is the last date.