New Form INC 22A (eForm ACTIVE) – Late Fees Rs. 10000- FAQs

MCA introduces new e-form INC 22A – also known as e-Form ACTIVE (Active Company Tagging Identities and Verification) by issuing Companies (Incorporation) Amendment Rules, 2019. Let us have a quick analysis of the newly amended Rule.

1) e-form INC 22A (Active) Applicable to?

The eForm INC 22A is applicable to every Company Incorporated on or before 31/12/2017.However Companies  which has not filed its due financial statements under section 137 or due 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.

2) Which Companies are exempted from the compliance of filing Form INC 22A (eForm ACTIVE)?

• Struck Off Companies
• Under Process of Striking off Companies
• Under Amalgamation Companies
• Under Liquidation Companies
• Dissolved Companies

3) What are Mandatory Attachment in from INC – 22A?

Photograph of Registered Office showing external building and inside office also showing therein atleast one director/ KMP who has affixed his/her DSC to this form.

4) Information required for filing of eForm INC 22A?

• Email ID and OTP generated on EMAIL ID
• List of all Directors of the Company with Active status of DIN. If any Director on Board of the Company who does not have the Active DIN status, Company will not be able to file eForm INC 22A.
• Details of Auditor/s
• Details of Cost Auditor/s
• Details of CEO, CFO and CS, if any
• SRN of AOC4, AOC4 XBRL and MGT-7

5) What is the due date for filing of eForm INC 22A

Every Company incorporated before December 31, 2017 are required to file eForm INC 22A on or before April 25, 2019.

6) Consequences of late / Non Filing of eForm INC 22A/eForm ACTIVE

i) Any filing after April 25, 2019 will be possible only after payment of late fees of Rs. 10,000/- as notified via Companies (Registration Offices and Fees) Amendment Rules, 2019.

ii) The Company will be marked as “Active – Non Compliant” in MCA Master Data.

iii) Such defaulting Companies will not be allowed to file following eforms

1. SH-7
2. PAS-3
3. DIR-12 (except cessation)
4. INC-22
5. INC-28 (for amalgamation /demerger)

To access relevant amendment Rules, click on links below

Disclaimer:

This material and the information contained herein are prepared by JMJA & Associates LLP, Practising Company Secretaries & Team (JMJA) is intended to provide general information on a particular subject or subjects and is not an exhaustive treatment of such subject(s). None of JMJA, its associate firms, or its members/employees is, by means of this material, rendering professional advice or services. The information is not intended to be relied upon as the sole basis for any decision which may affect you or your business. Before making any decision or taking any action that might affect your personal finances or business, you should consult a qualified professional adviser. JMJA shall not be responsible for any loss whatsoever sustained by any person who relies on this material.