MCA has notified vide Companies (Incorporation) Amendment Rules, 2019 that Every company incorporated on or before 31stDecember, 2017 are mandated to file the particulars of the company and its Registered office in E-Form INC-22A (Active Company Tagging Identities and Verification).
Applicability of E-Form INC-22A
Every company which are incorporated on or before 31st December 2017 are required to file the form INC-22A.
Time Limit of Filing E-Form INC-22A
Every Company except those are exempted are required to file the INC ACTIVE within the due date i.e. April 25, 2019. The extension of INC 22A filing has been granted till 15th June which is going to expire soon. In case, INC ACTIVE is not filed on or before 15th June 2019, the compliance status for such companies shall be marked as ‘ACTIVE Non-compliant’ and Directors of such ‘ACTIVE non-compliant’ companies shall be marked as ‘Director of ACTIVE non-compliant company'.
Exemption of filing E-Form INC-22A
Disputed Companies i.e.
Striked off Companies;
Companies which are under the process of Striking off;
Companies under Amalgamation;
Companies under Liquidation.
Fees and Penalty for Filing INC-22A
There is no government fee / ROC Fee for filing the form within the due date. But, If a company files the form after the due date i.e 25thApril, 2019, the same can be filed with a penalty of Rs. 10,000.
Information to be submitted in Form INC-22A (Active)
Name of the Company and CIN
Registered Address of the Company
Two Photograph of the registered office of the company. The first photo of the registered office shall be taken from outside of the premises, whereas the second photo needs to be taken from within the registered office premises showing at least one director / KMP who shall be signing the e-form INC-22A.
Location of registered office on Map defining Latitude / Longitude
Email for OTP verification
Directors, DIN, and Status of DIN
Statutory Auditor (PAN, Firm number, Period of Appointment etc)
Cost Auditor (if applicable)
Company Secretary (if applicable)
CEO or Managing Director
CFO (if applicable)
SRN Number of AOC 4 / MGT 7 For FY 17-18
However, Companies whose Financial Statements or Annual Return or both and DIR3 KYC's of Directors are due for filing will not be able to file INC 22A ACTIVE form.
Also, Please ensure that the DINs of all Directors are in 'approved' status and are neither 'De-activated due to non-filing of DIR-3 KYC' nor 'Disqualified u/s164(2).
Consequences of Non Filing of INC 22A - Active
If a person fails to file form till 25th April 2019, the status of the company will be marked as “ACTIVE Non-compliant”. Due to this, Company cannot change its capital structure or go ahead with merger or amalgamation deals.
Also, the company will not be able to file the following forms in requisite to Non-filing:
SH-7 (for change in authorized capital)
PAS-3 (for change in paid-up capital
DIR-12 (for change in Director except for cessation)
INC-22 (for change in Registered Office)
INC-28 (for amalgamation /demerger)
Non-compliant companies would not be able to rotate their directors or make changes in their registered office.
We have tried to cover the amendment in a simple manner and we do have a team of CA's and CS's who can help in the filing of companies smoothly. In case of any doubts you can write us on firstname.lastname@example.org.