E-Form ACTIVE: Companies (Incorporation) Amendment Rules, 2019

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  • 21 Feb 2019
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E-Form ACTIVE: Companies (Incorporation) Amendment Rules, 2019
21 Feb

Ministry of Corporate Affairs (MCA) announced new e-form ACTIVE (INC-22A) that must be filed by all companies incorporated on or before December 31, 2017.

Background: Ministry of Corporate Affairs (MCA) with an intention to e-verify the presence of registered offices of the Companies amended the Companies Act, 2013 and introduces new e-form Active (Active Company Tagging Identities and Verification) (INC-22).

Date of Notification: MCA vide its notification dated February 21, 2019 inserted a new Rule in Companies Act, 2013, i.e. Rule 25A after Rule 25 in the Companies (Incorporation) Rule, 2014.

Effective Date: The e-form shall come into force w.e.f. February 25, 2019.

Due of Filing e-form: E-form Active (INC-22A) needs to be filed on or before April 24, 2019.

Fees: This e-form can be filed with MCA without any fee by April 24, 2019. However, after the date i.e. April 24, 2019 a late fee of Rs. 10,000 shall be payable to MCA.

Applicability of e-form Active (INC-22A): The e-form has to be filed by every company which is incorporated on or before December 31, 2017.

Exempted Companies to file e-form:

  1. Striked off Companies
  2. Company under the process of striking off
  3. Company under liquidation
  4. Company under Amalgamation
  5. Amalgamated or dissolved Companies.

Companies not allowed to file e-form:

Companies whose Financial Statements or Annual Return are due but not submitted with Registrar of Companies are not allowed to file e-form Active (INC-22A).

Requirement of e-form Active (INC-22A)

The following are the requirements of e-form INC-22A:-

  1. Name of the Company and Corporate Identification Number (CIN)
  2. Registered Address of the Company
  3. Two photographs of the registered office of the company. One photo of the outside of the premises where the Registered office is located and the second photograph shall be taken from within the registered office showing atleast one Director, who shall sign the e-form
  4. Location of the Registered office, Longitude and latitude
  5. Email for OTP verification
  6. Basic details of Statutory Auditor
  7. Basic details of Cost Auditor, if any
  8. Details of Managing Director / Chief Executive Officer
  9. Basic details of the Company Secretary, if any
  10. SRN of AOC-4 / AOC-43 XBRL
  11. SRN of MGT-7

Who shall sign the Form: The director whose photograph is attached along with the registered office shall sign the e-form

Signed of the Professional: The e-form shall also be signed by the Chartered Accountant in practice / Company Secretary in Practice / Cost Accountant in Practice.

Consequenses of Non filing of e-form:

  • Late fee of Rs. 10,000 only shall be imposed
  • Marking the status of the company as “Active-Non Compliant".

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