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

Title Notification No. Date
MCA notifies late Fees of Rs. 10000 for newly notified e-form ACTIVE G.S.R. .. (E) 21/02/2019
Companies (Incorporation) Amendment Rules, 2019 G.S.R.(E) 21/02/2019

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.

Author Bio

More Under Company Law

15 Comments

  1. Vikram Chander says:

    This is another burden on both directors and CA, with so much compliance requirement, takes away time from productive work. Mindless requirements by some bureaucrats. Its high time the various stakeholders protest this or forums group together. This is nothing but govermental oppression.

    Would love to see the minutes of the meeting where this was decided and arguments both for an against.

    1. jigar.shah1 says:

      Honestly, its not even 20 mins job. Everything is pre-filled. Just clicking a photograph is a task. However, the problem is that with so many changes in the Companies Act, 2013 since its introduction, most of the Companies are finding its database is not in sync with the legal requirement which is making it impossible for CAs to comply with the provision.

  2. SHIVANI ARORA says:

    what if registered office address and corporate office address is different.? picture of which building premises i have to attach? as the director certifying the form works in corporate office and not in registered office. kindly help

    1. jigar.shah1 says:

      You have to affix photo of Registered office only. If All directors are working at Corporate office then you might have to arrange a trip of Director to registered office on or before April 25, 2019.

  3. Satish Gowda says:

    Any Director or any employee of the pvt ltd company can file Form INC 22A or we need to take help of any CA and only ca can file these forms

    1. jigar.shah1 says:

      Certification is mandatory. So Company’s employee can fill the form but you will need certification from CA/CS before filing it the same.

  4. Raveendran Nair says:

    It is not clear whether Secretarial Compliance Report is replaced by existing Compliance Report hitherto obtained and annexed with Report on compliance with the conditions of Corporate Governance. Clarification on the matter is required.

      1. Ashesh says:

        Hi Jigar
        You mentioned that LLP need not file this active company form

        However, MCA has sent an email to me for my LLP

        Please guide if really LLP need not bother with this.

        1. jigar.shah1 says:

          No. LLPs are note required to file Active form. MCA has sent a standard mail to all individual holding DIN irrespective of that they are Director, Partner in LLP or not holding any office. For LLP, as on date there are no additional compliance are mandated.

  5. TANUSRI GHOSH AICH says:

    I think, in the sentence
    “(However, Companies whose due Financial Statements or Annual Return or both are not will not be able to file ACTIVE form 9exception for under dispute Cos)”
    the word “filed” to be added in between “not” and “will”

  6. vijayasimha pakka says:

    One more Compliance Burden. .. The due date shall be extended to 30.11.2019 where annual returns and this form can b filed together. separate due date for this form is not necessary i feel.,

    1. jigar.shah1 says:

      Its too early to comment on extension as eForm is still not available. Its just a draft rule which is issued. We need to wait and watch when the actual form is made available. But yes too many deadline coming up and many new notifications like MSME, DPT, KYC.

    2. Satish Gowda says:

      I agree there are so many forms we need to upload if all forms can be submitted along with annual returns once in a year then that would be grt and company can save some amount towards spending on these services and i also suggest/request if MCA can allow to upload these basic forms on line to the company without ca’s sign. again this too saves time and money.

Leave a Comment

Your email address will not be published. Required fields are marked *