Company KYC – Form No. INC -22A (Active)

MCA vide its notification dated 21^st February, 2019 amended the companies (Incorporation) rules 2014 to Companies (Incorporation) Amendment Rule 2019, which came into Force w.e.f 25^th Feb., 2019.

As per Rule 25A of Companies (Incorporation) Amendment Rule, 2019 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 except the companies which:-

Ø have been struck off

Ø are under process of striking off;

Ø  are under liquidation;

Ø are amalgamated or dissolved.

Companies not eligible to file this Form:-

Any company 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.

Late Filing of Form:-

Where a company files “e-Form ACTIVE”, on or after 26th April, 2019, the company shall be marked as “ACTIVE Compliant”, on payment of fee of ten thousand rupees”.

Mandatory Attachment to Form:-

Photograph of the registered office showing external building & inside office also showing therein at least one Director/KMP who will be affixed his/her Digital Signature to this Form.

Penalty for Non Filing:-

1. The Company shall be marked as “ACTIVE-non-compliant” on or after 26th April, 2019 and shall be liable for action under sub-section (9) of section 12 of the Act.

2. Further no request for recording the following event based information or changes shall be accepted by the Registrar from such companies marked as “ACTIVE-non-compliant”, unless “ e-Form ACTIVE” is filed-

(i) SH-07 (Change in Authorized Capital);

(ii) PAS-03 (Change in Paid-up Capital);

(iii) DIR-12 (Changes in Director except cessation);

(iv) INC-22 (Change in Registered Office);

(v) INC-28 (Amalgamation, de-merger)

Key Points related to e-Form 22A-ACTIVE:-

Applicability:  Companies incorporated on or before 31st December, 2017;

Last Date of Filing of Form: 25^th April, 2019;

Late fee for Filing after Due Date of Form: Rs.10000/-

Digital Signature Required (DSC): Form to be digitally signed by one Director in case of OPC and by one Director & one KMP or by two Directors in case of other than OPC.

Certification: Form needs to be Certified from Professionals i.e. CA/CS/CWA in whole time practice.

Details required in INC-22A Form:-

Ø  Company Name, Address & CIN Number;

Ø  Latitude and Longitude details of registered office address;

Ø  Email Id of the Company;

Ø  Enter & verify the OTP for email ID of the Company;

Ø  Number & list of directors as on date of filing, name , DIN , Status of DIN;

Ø  Details of Statutory Auditors, Cost Auditors details (PAN, name of the auditor or auditor’s firm, firm registration Number, period of appointment etc);

Ø  Details of Managing Director / Chief Executive Officer / Whole time director, Company Secretary & CFO.

Ø  SRN Number of AOC-4 /AOC-4 XBRL and MGT-7 filed for the FY 2017-18.