Every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its registered office, in e-Form ACTIVE (Active Company Tagging Identities and Verification) on or before 25.04.2019.
WHICH COMPANY IS EXEMPTED FOR FILING THIS FORM?
(a) Companies which have been struck off
(b) Company under process of striking off
(c) Company under liquidation
(d) Amalgamated or dissolved,
WHICH COMPANY WILL NOT BE ABLE TO FILE THIS FORM?
Any company which has not filed its due financial statements under section 137 (AOC-4) or due annual returns under section 92 (MGT-7) 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 registrar.
CHECKLIST FOR FILLING FORM INC 22A – ACTIVE:
FIELD NO.1 – LATITUDE AND LONGITUDE TO BE MENTIONED MANUALLY in 1(C)
ON ENTERING CIN AND PRESSING PREFILL THESE DETAILS WILL BE FILLED AUTOMATICALLY
Name, registered office address, email-id of the Company, *Statutory auditor appointment details, **Details of the Managing director or Chief Executive Officer (CEO) or Manager or Whole-time Director of the Company, ***Details of Company Secretary in full time employment and CFO associated with CIN of the Company, if applicable, ****Details of forms i.e SRN No. of AOC-4/AOC-4 XBRL and MGT-7 filed for FY 2017-18 will be filled automatically)
*FOR STATUTORY AUDITOR
Period To date prefilled shall be on or after 31-03-2019. If not, company need to file ADT-1 before filing INC-22A.
**FOR MD, CEO, MANAGER AND IN THEIR ABSENCE A WHOLE TIME DIRECTOR FOR LISTED CO OR PUBLIC COMPANY HAVING A PAID-UP SHARE CAPITAL OF TEN CRORE RUPEES OR MORE.
Ensure that company has managing director, or Chief Executive Officer or manager and in their absence, a whole-time director in case company is listed company or public company having a paid-up share capital of ten crore rupees or more.
***FOR CS IN WHOLE TIME EMPLOYMENT/CFO, IF APPLICABLE
Ensure that company has whole time company secretary in case company is listed or public company having a paid-up share capital of ten crore rupees or more or company having paid up share capital of five crore rupees or more.
Ensure that company has CFO in case company is listed company or public company having a paid-up share capital of ten crore rupees or more.
****FOR AOC-4/AOC-4 XBRL AND MGT-7 FILED FOR FY 2017-18
In case AOC-4/AOC-4 XBRL and MGT-7 is not field for FY 17-18, ensure to file these forms before filing INC-22A.
WHETHER COMPANY IS REQUIRED TO APPOINT COST AUDITOR – THIS NEEDS TO BE SELECTED
In case ‘Yes’ is selected, system will automatically prefill entire section 4 of the form starting from ‘Number of auditor(s)’ to ‘Financial year to be covered by the cost auditor(s) To’ based on the on CRA-2 approved for the latest financial year for which cost auditor is appointed
Note: In case YES is selected and no cost auditor details are prefilled, filing of INC-22A shall not be allowed.
Period To date prefilled shall be on or after 31-03-2019. If not, company need to file CRA-2 before filing INC-22A.
2. NO. OF DIRECTORS
On Clicking Pre-fill System will automatically prefill the number of directors and list of directors based on the no. of active associations of all director roles based on unique DIN.
IF NUMBER OF DIRECTORS PREFILLED ABOVE IS MORE THAN 15 FOR ALL COMPANIES EXCEPT SECTION 8 AND GOVT. COMPANIES.
Specify the details of the date and relevant SRN of MGT-14 in case number of directors prefilled above is more than 15 for all companies except Section 8 and Govt. companies.
(Before filing Active Company Tagging Identities and Verification (ACTIVE) eform, please ensure that the DINs of all Directors are in ‘approved’ status and are neither ‘De-activated due to non-filing of DIR-3 KYC’ nor ‘Disqualified u/s 164(2)’)
Note: Ensure that company has minimum number of directors as prescribed in the Act [Minimum requirement in case of private company (other than Producer Company) is 2 directors and for a private producer company is 5 and for a public company is 3 or for an OPC is 1]
3. UNIQUE EMAIL ID – IT IS FILLED AUTOMATICALLY UPON PRESSING PREFILL BUTTON AGAINST CIN BUT YOU CAN CHANGE IT
4. LISTING STATUS TO BE SELECTED
MANDATORY ATTACHMENT
1. Photograph of Registered Office SHOWING EXTERNAL BUILDING AND INSIDE OFFICE also SHOWING THEREIN AT LEAST ONE DIRECTOR/KMP WHO HAS AFFIXED HIS/HER DIGITAL SIGNATURE to this form. (PLS ENSURE COMPLIANCE OF SECTION 12(3) OF THE COMPANIES ACT, 2013 WHICH SAYS THAT)
Every company shall—
paint or affix its name, and the address of its registered office, and keep the same painted or affixed, on the outside of every office or place in which its business is carried on, in a conspicuous position, in legible letters, and if the characters employed therefor are not those of the language or of one of the languages in general use in that locality, also in the characters of that language or of one of those languages;
Provided that where a company has changed its name or names during the last two years, it shall paint or affix or print, as the case may be, along with its name, the former name or names so changed during the last two years.
Provided further that the words ‘‘One Person Company’’ shall be mentioned in brackets below the name of such company, wherever its name is printed, affixed or engraved.
DIGITAL SIGNATURE
Ensure that the eForm is digitally signed by one director in case of OPC.
In case company is other than OPC, form shall be signed by one director and one KMP OR two directors.
NOTE:- The person should have registered his/her DSC with MCA by using the following link (www.mca.gov.in). If not already registered, then please register before signing this form.
Disqualified director is not allowed to sign the form.
- In case the person digitally signing the e-Form is a Director – Enter the approved DIN.
- In case the person digitally signing the e-Form is Manager, Chief Executive Officer (CEO) or Chief Financial Officer (CFO) – Enter valid income-tax PAN.
In case the person digitally signing the e-Form is Company Secretary – Enter valid membership number in case of other than Section 8 company. In case of Section 8 company and if designation selected as ‘company secretary’, either membership number/ PAN shall be entered.
CERTIFICATION
Ensure the eForm is digitally signed by a Chartered Accountant/ Cost Accountant or a Company Secretary in whole-time practice.
Enter the details of the practicing professional and attach the digital signature.
After FILLING ALL THE NECESSARY FIELDS CHECK FORM NEED TO BE DONE AND THEN AFTER AFFIXING DSC OF DIRECTOR(S)/KMP AND PROFESSIONAL PRE-SCRUTINY NEEDS TO BE DONE.
THEREAFTER SEND OTP BUTTON WILL BE ENABLED AND UPON ENTERING OTP RECEIVED ON MAIL ID in field 1(a)(e) IT NEEDS TO BE VERIFIED which completes the process of filling of this form.
FEES
INC-22A filed on or before 25th April 2019 – ZERO
INC-22 A filed after 25th April 2019 – Rs. 10,000/-
PROCESSING TYPE
The form will be processed in STP mode.
SRN GENERATION
On successful submission of the e Form INC-22A, SRN will be generated and shown to the user which will be used for future correspondence with MCA.
When an eForm is completely processed by the authority concerned, an acknowledgement of the same, if any is sent to the user in the form of an email to the email id of the company
Author Bio
Dear sir
I require one clarification. In one company the auditors was appointed for a period of 5 years form 01.04.2014 to 31.03.2019. However in Form ADT-1, in the Period of appointment, “to date” was entered as 31.03.2015. How to rectify this error. can ADT-1 be revised now?
Kindly assist.
Thank you in advance.
Dear sir
I require one qualification. In one company the auditors was appointed for a period of 5 years form 01.04.2014 to 31.03.2019. However in Form ADT-1, in the Period of appointment, “to date” was entered as 31.03.2015. How to rectify this error. can ADT-1 be revised now?
Kindly assist.
Thank you in advance.