ACTIVE E-FORM (Active Company Tagging Identities and Verification) INC-22A COMPLETE FILING REQUIREMENT AND PROCESS.

ln exercise of the powers conferred by sub-section (9) of section 12 and subsections (1) and (2) of section 469 of the Companies Act, 2013, the Central Government hereby makes the following rules further to amend the Companies (incorporation) Rules, 2014, namely: 

 (1) these rules may be called the Companies (Incorporation) Amendment Rules, 2019.

 (2) They shall come into force with effect from 25th February, 2019. ln the Companies (incorporation) Rules, 2014 (hereinafter referred to as the said rules), after rule 25, the following shall be inserted, namely:- 25A, Active (Active Company Tagging Identities and Verification) E-forms.

1.For which Companies Filing of E-Form Active (Active Company Tagging Identities and Verification) (INC-22A) is Mandatory?

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) as notified vide Companies (Incorporation) Amendment Rules, 2014 

2.What is the Last Date for Filing e-form ACTIVE (INC-22A)?

The last date for filing the E form is on or before 25 April, 2019.

3.Late fee/Penalty Provision for Non filing of Active E-From INC-22A Charged By The Ministry Of Corporate Affairs After The Due Date Of Filing?

If the Company fails to comply the Active E-Form INC-22A filing requirement on or before 25 April, 2019 than after 25th April 2019 Company can file the E-Form Active by paying the Penalty / Additional fee of Rs 10,000 to the MCA Govt.

3.Which Company Is Exempted For Filing The e-form ACTIVE (INC-22A)?

(a) Companies which have been struck off

(b) Company under process of striking off

(c) Company under liquidation

(d) Amalgamated or dissolved.

4.What is the Mandatory List Of Documents need To Attach In Form (INC-22A)?

Clear Photograph of the registered office address showing the outside and inside Building with the Photo of Director whose Digital signature will be affixed on the Form.

5.Mandatory details that need to filed in the INC-22A Form?

(a) Number of the Directors as on the date of filing

(b) Email id of the Company

(c) Details of Statutory Auditor

(d) Details of the Cost Auditor if Applicable

(e) Details include DIN no, Name and Designation of CEO, MANAGER AND WHOLE TIME DIRECTOR.

(f) Details include Pan, Name and Membership Number of Company Secretary if Applicable.

(g) Details of CFO if Applicable.

(h) SRN number of AOC-4/MGT-7 for FY 2017-2018

6.Does OTP Process involved in Filing of Active Form INC-22A just like DIR-3KYC???

Yes, to maintain the authenticity in Active Form INC-22A filing in MCA, it includes OTP process. In addition, make sure the email id and the phone number are active before providing the same in the E- Form INC-22.

*Before Filing the form Make sure that all the DIN of the Directors are Active not Disqualified and Deactivated due to non-filing of DIR-3KYC.

7.Companies, who can’t File e-form ACTIVE (INC-22A)?

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.

8.Is Certification through Digital Signature mandatory in e-form ACTIVE (INC-22A)?

Yes, its mandatory and the Following persons are authorised to do so:

(a) IN case of OPC- One Director

(b) In case of Other Companies : TWO DIRECTORS OR ONE DIRECTOR AND KMP

(c) Certified by the cs/ca/cwa in Practice.

9.Consequences of Non Filing of Active E-FORM (INC-22A)

In the event of non-filing of Active E-Form INC-22A, the Companies will be marked as “ACTIVE non-compliant”. Therefore, 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”.

 (i) SH-07 (Change in Authorized Share 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),.