Mandatory Filing of Form INC-22A (Active) ‘KYC of Companies’

E-Form INC-22A is required to be filed pursuant to section 12 of the of the Companies  Act, 2013

MCA vide its notification dated 21^st February, 2019 notified Companies (Incorporation)  Amendment Rules, 2019, conferred by sub-section (9) of section 12 and section (1) and  (2) of section 469 of Companies Act, 2013 (18 of 2013) 

As per Notification issued by MCA on 21^st February, 2019 under Companies (Incorporation) Amendments Rules, 2019 Form INC-22A is introduced. This for is applicable for every Company registered on or before the 31^st December, 2017 shall file the particulars of the Company and registered office in e-form ACTIVE (Active Tagging and Identities and Verifications) on or before 25^th April, 2019.

Provided that 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;

Provided further that companies which have been struck off or are under process of striking off or under liquidation or amalgamated or dissolved, as recorded in the register, shall not be required to file e Form ACTIVE.

Required Attachment in e-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 Form INC 22A).

KEY POINTS OF THE NEW NOTIFICATION AND ITS APPLICABILITY:-

Effective Date of Notification: – 25th February, 2019;

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

DIN Status: – Status of DIN of Directors must be “Approved” at the time of filing;

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

Fee for Filing of Form: – Nil till 25^th April, 2019;

Late fee for Filing of Form: – INR 10000;

Digital Signature Required (DSC):- In case of OPC one DSC is required and in other Cos.

Two Directors/ One Director and One KMP;

Applicability Rule: – Rule 25A of Companies (Incorporation) Rules, 2014;

Signing Requirements: – One Director and KMP, if no KMP than minimum two Directors;

Certification: – Certification in Form INC-22A will be mandatory from Practicing Professional (CA/CS/CWA;

What are details of INC-22A Form? 

• Company Name, Address & CIN Number;
• Latitude and Longitude details of registered office address;
• Email Id of the Company;
• Enter OTP for email ID of the Company;
• Number of directors , name , DIN , Status of DIN;
• Details of Statutory Auditors, Auditors details (PAN, name of the auditor or auditor’s firm, firm registration Number, period of appointment etc);
• Details of Cost Accountant if any;
• Details of Managing Director / Chief Executive Officer / Whole time director;
• SRN Number of AOC-4 / MGT-7 filed for the FY 2017-18.

Email OTP Verification for Validation of INC 22A 

Form INC 22 A is E-form in this details of company email id is required. One submission form will generate OTP and send to Email ID of Company. Same OTP need to be mentioned for verification of E-form.

What is Penalty for Non Filing of INC-22A for Active Company Tagging Identities and  Verification? 

For non-filing of Form INC-22A penalty of INR. 10000 will be applicable after 25^th April, 2019.

What If INC-22A or ACTIVE Form is not filed apart from Penalty of INR 10000 

The Company is not able to file the forms mentioned below (related to event based information or changes in the Company) with the Registrar of Companies.

• SH-07 (Change in Authorized Share Capital);
• PAS-03 (Change in Paid-up Capital);
• DIR- 12 (Changes in Director except cessation);
• INC-22 (Change in Registered Office);
• INC-28 (Amalgamation de-merger).

Company For Whom INC-22A is not applicable 

For following companies INC 22A is exempt / not applicable for filing.

• Companies which have been struck off;
• Company under process of striking off;
• Company under liquidation;
• Amalgamated or dissolved.