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Filing of eForm INC-22A

Filing of e-Form INC-22A: Active Company Tagging Identities and Verification (ACTIVE)

MCA has issued a notification on 21.02.2019, and brought amendment by Companies (Incorporation) Amendment Rules, 2019, wherein certain new statutes have been introduced,

  • Insertion of new Rule 25A after Rule 25.
  • Insertion of New Form 22A (e-form Active)

Rule 25 of the Companies (Incorporation) Rules, 2014 guided us regarding the Verification of Registered Office wherein it was mentioned that verification of the registered office shall be filed in Form No.INC.22 along with applicable fees and documents.

New rule 25A has been inserted via Companies (Incorporation) Amendment Rules, 2019 on 21.02.2019

Applicability

Every Company incorporated on or before 31.12.2017.

Due Date - 25.04.2019

Late fee – Rs. 10,000/-

Attachment - Photograph of the registered office showing outside and inside office along with Director/KMP who is attesting the Form

Restriction for non-filing of the Form

Those who have not filed their Financial Statements and Annual Return (AOC-4 and MGT-7) for the financial year 2017-18 will be ineligible to file this form. However, pertaining to certain situations like management disputes, that have been recorded with the registrar, they will be able to file the form.

Companies which are exempted to the file the Form

  • Under Amalgamation
  • Dissolved or under liquidation
  • Struck off or under process of Striking off

Consequences of Non-Filing

  1. Marking of status of Company as “Active – Non-Compliant” in MCA Master Data which shall disable filing of following forms: SH-7, PAS-3, DIR-12 (except for cessation), INC-22 and INC-28.
  1. Liable for action under Sec 12(9) of Companies Act, 2013 under which the Registrar can initiate action for the removal of the name of the company from the register of companies.

Most Important point to be noted:

1. There is a mandatory attachment in the Form: Photograph of the registered office showing outside and inside office along with Director/KMP who is attesting this Form.

2. Companies which were incorporated after 31.12.2017 are not required to file the e-Form- 22A.

3. Companies are required to complete its Annual Filing before filing of e-form Active (i.e. 22A).

4. If form is not filed, Company cannot Alter its Authorised, Paid-up Capital, etc.

5. Company shall not be allowed to appoint/reappoint its Directors.

6. Company cannot change its registered office.

7. Company cannot file application for Amalgamation/De-merger.

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