Applicabilty , Non- Applicability and procedure requirements for Form INC-22A  :

As per new provision Rule 25A of Companies (Incorporation) Amendment Rules 2019 that is introduced in Companies Act, 2013, all the companies which got incorporated on or before 31st Dec 2017 shall submit required particulars in e-Form INC-22A / ACTIVE (Active Company Tagging Identities and Verification) on or before 25th April 2019.

Applicability :

Every company incorporated on or before 31st December 2017 to file the e-form ACTIVE   (which is e-Form 22A) which gives particulars of the Company and its Registered Office . The purpose of such e- Form is to update the KYC of a company. This form is required to be filed once only and not every year.

Non- Applicability :

Filing of e-Form ACTIVE which is e-Form 22A is not required to be filed by following companies-

(a) which have been struck off ; or

(b) are under process of striking off; or

(c) are under liquidation or amalgamated or dissolved.

Non-compliances of companies leads to unable to file form INC-22A :

Any company which has not filed with the Registrar of Companies :

(a) its due financial statements under Section 137 of the Companies Act, 2013; or

(b) its due annual returns under Section 92 of the Companies Act, 2013; or

(c) both (a) and (b) above,

Unless such Company is under management dispute and the Registrar has recorded the same on the register.

Procedure :

As per the requirements of the above amendment, along with the basic information about the company & its directors, the company has to submit the Photograph of Registered Office showing external building and inside office also showing therein at least one director.

Required information from client for filing Form INC-22A:

1. Photograph of registered office showing external building with Name Board

2. Photograph of inside office showing at least one director

3. E-mail ID of the company – an OTP will be sent to this email address at the time of filing of the form.

Contents of Name Board: Name Board of the company should mandatorily contain the following Information:

1. Name of the company

2. Corporate Identity Number (CIN)

3. Registered Office address of the company

4. GST Registration Number (if registered under GST)

Due date for filing: The last date for filing this form is 25-April-2019.

What if the form is filed after 25-April-2019?: Penalty of Rs.10,000/- (Rupees Ten Thousand Only) will be charged for filing this form.

Other implications of non-filing of Form INC-22A: Unless Form INC-22A is filed, filing of the following forms cannot be done :-

1. Change in authorised capital (Form SH-7)

2. Change in paid-up capital (Form PAS-03)

3. Change in director (Form DIR-12)

4. Change of registered office (Form INC-22)

5. Amalgamation, de-merger (Form INC-28).

Note : Source MCA-INC-22A form and Help Kit.

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Qualification: Student - CA/CS/CMA
Location: BANGALORE, Karnataka, IN
Member Since: 11 Apr 2018 | Total Posts: 1

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January 2021