All about New E-Form INC-22A ACTIVE

Neelansh Gupta

28 May, 2019

On 21^st February 2019, Ministry of Corporate Affairs (MCA), has issued a notification by inserting a new Rule 25A under the Companies (Incorporation) Rules, 2014. This rule is effective from 25^th February 2019. Moreover, through this notification, a new form called E-Form INC-22A ACTIVE (Active Company Tagging Identities and Verification) is introduced with intent to e-verify the presence of registered offices of the Companies. Moreover, every company which is incorporated on or before 31^st December 2017 is required to file this form.

Now let’s go ahead and try to find out more about this recently introduced form in detail.

Which companies are required to file E-Form INC-22A ACTIVE?

As notified vide Companies (Incorporation) Rules, 2014, Rule 25A mandates every company which is incorporated on or before the 31^st December 2017 to file the particulars of its company and details of its registered office in E-Form Active (Active Company Tagging Identities and Verification. The last date was fixed at 25^th April 2019. But the  latest  amendment has  extended  the  date  till  15th  June,  2019.

Companies exempted from filing E-Form INC-22A ACTIVE

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 are restricted from filing e-Form-ACTIVE. Moreover, this restriction is applicable to such company is under management dispute and the Registrar has recorded the same on its register. Moreover, the following companies are completely exempted from filing e-Form-ACTIVE:

• Those Companies which have been struck off or are under the process of striking off,
• Companies under liquidation,
• The Companies which have been dissolved, or
• Companies which are amalgamated

However, in case if the above companies do not intimate the said particulars to the Registrar, then they will be marked as “ACTIVE-non-compliant” on or after 16^th June 2019.

What all event-based information would not be accepted in case of Non-Filing of e-Form?

In case any company do not comply and do not file the “E-Form INC-22A ACTIVE ”, then no request for the recording of the following event-based information or changes will be recorded by the Registrar:

• Any change in authorized capital (Form SH-07)
• Change in Paid-up Capital (Form PAS-03)
• Changes in Director except for cessation (Form DIR-12)
• Change in Registered Office (Form INC-22)
• Any amalgamation or de-merger (Form INC-28)

Mandatory details required under Form INC-22A

The following general details are mandatorily required to be provided under Form INC-22A:

• CIN of the company
• Name of the company
• Address of the Registered Company
• Number of Directors
• Number of Auditors appointed
• Category of Auditor
• Particulars of the Cost Auditor
• Details of CFO, if applicable
• Details of the Company Secretary, if any, etc.

Attachments to the e-Form

Moreover, photographs of Registered office showing external building and inside office must be affixed by the authorized person through his/her DSC to this form.

Who is required to digitally sign the e-form?

Following person are eligible to sign the e-form:

• Director
• Manager
• Company Secretary
• Chief Executive officer
• Chief Financial Officer

Moreover, they need to sign it digitally

Penalty charged after the due date of filing

In case any company files e-Form ACTIVE on or after 16th June 2019, then the company would be marked as “ACTIVE Compliant” only after payment of rupees ten thousand as notified by Companies (Registration Offices and Fees) Amendment Rules, 2019

Extract of e-Form INC-22A

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Image Source: MCA Official website

Further, for the full overview and the details of the complete notification, please click here.

However, in case of any query regarding this latest introduction, contact Enterslice now.