Tuesday, February 26, 2019

INC-22A: Active Company Tagging Identities and Verification (ACTIVE)

About the Form

The Central Government, vide notification dated 21st February 2019, notified the Companies (Incorporation) Amendment Rules, 2019, in which Rule 25A has been inserted which states that 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, i.e. Form INC-22A

Applicability of Form INC-22A

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.

However, the Companies which have not filed its financial statements or annual returns (i.e., AOC-4 and MGT-7) shall be restricted from filing INC-22A.

And, the companies that have been struck off or amalgamated or dissolved or under process of striking off or under liquidation as recorded in the register are not required to fill e-Form ACTIVE.

Information required to be furnished in Form INC-22A
1. CIN of the Company
2. OTP sent on the email id of the company
3. List of Directors as on date of filing
4. Details of Statutory Auditors
5. Details of Cost Auditor, Company Secretary and CFO of the company, if applicable
6. Details of the Managing Director or CEO or Manager or Whole-time Director of the company
7. Details of form AOC-4/AOC-4(XBRL) and MGT-7 for FY 2017-18 (SRN)

The form shall be digitally signed by one director in case of OPC, and, in case companies other than OPC, form shall be signed by one director and one KMP or two directors.

The eForm shall also be digitally signed by a Chartered Accountant/ Cost Accountant or a Company Secretary in whole-time practice.

Due Date to file Form INC-22A

The companies, required to file in e-Form ACTIVE, shall file it on or before 25th April 2019.

Consequences of late filing or Non-filing

Late Filing: In case company does not file eForm INC-22A within the time limit, filing of eForm shall be allowed with a fee of Rs. 10,000.

Non-Filing: In case company does not file eForm INC-22A, the Company shall be marked as “ACTIVE-non-compliant” on or after 26th April, 2019. Also, request for recording the following event-based information or changes shall not be accepted by the Registrar from such companies, unless the form is filed:
a. SH-07 (Change in Authorized Capital);
b. PAS-03 (Change in Paid-up Capital);
c. DIR-12 (Changes in Director except cessation);
d. INC-22 (Change in Registered Office);
e. INC-28 (Amalgamation, de-merger)

Attachment required to file Form INC-22A

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.