All About MCA eForm INC-22 Applicability By CS Shubham Phule



1. MCA vide notification dated: 21/02/2019 came up with new form INC-22A to be filed by the Companies Incorporated on or before 31.12.2017.

2. Following Companies are not required to file form INC-22A:

  • Companies those who have not filed their due financial statements under section 137 and Annual returns under section 92 with the MCA unless such company is under management dispute.

  • Companies in the Process of strike off or Under the process of liquidation or dissolved.

3. Companies have to file Form INC-22 A on or before 25.04.2019 otherwise the Company will be marked as active non-compliant.

4. Difficulties faced while filing form INC-22 A:

  • If the Paid Up Capital Is 5 Crore or more and Company has not appointed Company Secretary then they will require to appoint Company secretary before filing the form INC-22A.

  • If Companies have not filed Auditor Appointment Form ADT-1. They will be required to file the form before filing the form INC-22A.

  • Some companies have filed Form ADT-1 and Resolution is attached for the appointment of 5 years but Term (Period) is mentioned only 1 year in the Form are also facing the Prefill issue.

  • If the Company who requires to appoint Cost Auditor has not appointed Cost auditor then they will require to appoint Cost Auditor before filing the form.

5. Companies have to Put the SRN of Form AOC-4 and MGT-7 for the FY 2017-18 and hence SRN Z99999999 will not be taken.

6. The Directors DIN Should be KYC Compliant and not disqualified. If the DIN is deactivated due to non-filing of DIR-3 KYC. Then Form DIR-3 KYC is to filed and DIN to be made active.

7. Latitude and Longitude of the registered office are also required to be mentioned in the form. You can Download GPS Camera App from Playstore for this.

8. Attachments: Photograph of Registered Office showing external building and inside office also showing therein  at least one director /KMP who has affixed his DSC to the form( One Photograph of Director Outside the Registered Office and One Photograph inside the Registered office working in his cabin)

9. Optional attachments if any: If the Registered Office is shared with some other Companies /LLP then their details will be required to be given.

10. While Taking Photograph of the Registered Office external building also keep in mind Section 12 of the Companies Act, 2013.

Every company shall—

  • paint or affix its name, and the address of its registered office, and keep the same painted or affixed, on the outside of every office or place in which its business is carried on, in a conspicuous position, in legible letters, and if the characters employed therefor are not those of the language or of one of the languages in general use in that locality, also in the characters of that language or of one of those languages.

  • get its name, the address of its registered office and the Corporate Identity Number along with telephone number, fax number, if any, e-mail and website addresses, if any, printed in all its business letters, billheads, letter papers and in all its notices and other official publications.

11. Affix GST Number also Outside the Registered Office of the Company.

12. Affix DSC of two Directors and PCS (one of DSC should be of the Director whose photo is attached in form)

13. Upload the form on or before 25.04.2019 to avoid active non-compliant status and avoid bearing a penalty of 10,000 from 26.04.2019 onwards.

14. Further, the company will not be able to file the following Forms if it had defaulted in filing form INC- 22A:

  • SH-07 (Change in Authorized Capital);

  • PAS-03 (Change in Paid-up Capital);

  • DIR-12 (Changes in Director except for cessation);

  • INC-22 (Change in Registered Office);

  • INC-28 (Amalgamation, de-merger)

15. Check Email Id entered in the Form is active and working as OTP will be sent on the email id which will be required to be verified.

16. If any false or incorrect information shall attract punishment for fraud under section 447. And attention is also drawn to the provisions of section 448 and section 449 which provide for punishment for false statement /Certificate and punishment for false evidence respectively.

17. The Form is processed in STP Mode.
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