Registered Office Tagging and Verification
Ministry of Corporate affairs introduced Rule 25A in Companies (incorporation) Rules, 2014 for submitting of particulars of Companies and Tagging and Verification for Registered Offices in a Form called INC-22A:
What is Active Company Tagging Identities and Verification?
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.
Restricted Companies to file the Form ACTIVE:-
Companies which has not file its due financial statements under Section 137 and /or its due Annual return under Section 92 either both shall be restricted to file the ACTIVE Form.
Those Companies which has filed and updated its financial statements and Annual Returns are only eligible for filling ACTIVE Form.
1. Companies under management dispute and the Registrar have recorded the same on the register:
2. 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:
Effective date of notification:
This notification shall be effective from 25th February, 2019.
Consequences for Non Filling
1. In case a Company does not file the ACTIVE Form on or before 25th April, 2019, it shall be mark as “ACTIVE Non Compliant” and shall be liable for action under Section 12 (9) of the Companies Act 2013.
Action can be taken by ROC under Section 12(9):
Registrar may cause a physical verification of the registered office of the Company and if default found to be made in complying under Section 12 (1), the Company shall be liable for penalty under section 12(8) and may also take an action for removal of name of the Company from the register of Companies.
2. Following events or change in information shall not be taken on record by Registrar of Companies unless the Form ACTIVE is filed:-
1. SH-07 (Change in Authorized Share Capital);
2. PAS-03 (Change in Paid-up Capital);
3. DIR- 12 (Changes in Director except cessation);
4. INC-22 (Change in Registered Office);
5. INC-28 (Amalgamation, de-merger).
Last date for filling of the Form:-
25th April, 2019.
Further details to be given in the Form:
1. Address of the registered office shall be given along with Latitude and Longitude.
2. Email ID of the Company for OTP Verification of Directors
3. Details of Statutory Auditor.
4. Details of Cost Auditor.
5. Details of KMPs
6. SRN of the Form AOC-4/AOC-4 XBRL and MGT -7 for the financial year ended 2018.
7. Phonograph of registered office showing external building and inside office also showing therein at least one Director/KMP who will affix DSC in the Form.
NOTE: Attention is drawn to the provisions of section 7 (5) and 7(6) which, inter-alia, provides that furnishing of any false or incorrect information and particulars or suppression on any material information shall attract punishment for fraud under section 447, 448 and 449 of the Act.
|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|