Clarity regarding filing Form INC-22A ACTIVE By Farhat Patel


FORM INC-22A ACTIVE (Active Company Tagging Identities And Verification)

1. Applicability: Every company incorporated on or before 31st  December, 2017

2. Due date of Filing:
 On or before 25th April, 2019


3. Pre- requirement before Filing:

  • Ensure that company has a minimum number of directors as prescribed in the Act [Minimum requirement in case of a private company (other than Producer Company) is 2 directors and for a private producer company is 5 and for a public company is 3 or for an OPC is 1]
  • Ensure that all associated directors DIN status is in approved status which is not marked for disqualification. NOTE: In case DIN status is other than approved, an error message shall be shown to file the relevant form before filing Active Company Tagging Identities and Verification (ACTIVE).
  • Details of the statutory auditor(s): System will automatically prefill

           Note: Period to date prefilled shall be on or after 31-03-2019. If not, the company need to file ADT-1 before filing INC-22A.

  • Whether the company is required to appoint Cost Auditor:

            In case YES is selected and no cost auditor details are prefilled, Filing of INC-22A shall not be allowed. Note: Period to date Prefilled shall be on or after 31-03-2019. If not, the company need to File CRA- 2 before filing INC-22A.

  • Details of the Managing director or Chief Executive Officer (CEO) or Manager or Whole-time Director of the company, if applicable.Note: Ensure that company has a managing director, or Chief Executive Officer or manager and in their absence, a whole-time director in case company is listed company or public company having a paid-up share capital of ten crore rupees or more.
  • Details of CS or CFO of the company, if applicable.

           Note: Ensure that company has whole time company secretary in case company is listed or public company having a paid-up share capital of ten crore rupees or more or company having paid up share capital of five crore rupees or more. Ensure that company has CFO in case company is listed company or public company having a paid-up share capital of ten crore rupees or more.

  • Forms AOC-4/AOC-4 XBRL and MGT-7 filed for FY 2017-18.
4. Details required For Filing: 
      

  • Photograph of Registered Office showing external building and inside office also showing therein at least one director/KMP who has affixed his/her DSC to this form.
  • Email Id of the company for OTP. (The only editable option is given in the form).
  • DSC of two directors (One Should be Managing Director if any). In the case of OPC digitally signed by one director. In case the person digitally signing the e-Form is Manager, Chief Executive Officer (CEO) or Chief Financial Officer (CFO) - Enter valid income-tax PAN.
  • Ensure the eForm is digitally signed by a Chartered Accountant/ Cost Accountant or a Company Secretary in whole-time practice.
5. Fees for filing Form INC-22A:

  • INC-22A filed on or before 25th April, 2019 Fees = Zero. (Status Marked as “ACTIVE Compliant”) and on non- filing within due date as “ACTIVE Non-Compliant”.
  • Status shall be marked as “ACTIVE Compliant”, on or after 26th April, 2019 on payment of fees of Rs 10, 000.
6. The following event-based information or changes shall NOT be accepted by the Registrar from such companies marked as “ACTIVE-non-compliant” unless “ e-Form ACTIVE” is filed
  • 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)
7. This form will be processed in STP mode. When the eForm is completely processed by the authority concerned, an acknowledgment of the same if any is sent to the user in the form of an email to the email id of the company. 

8. SOME IMPORTANT POINTS:

  • Email ID of the company is the only editable option in the given form. Email ID of Professionals cannot be used for the same. Therefore the company has to create its own Email ID for the same or change the same if the previous one is not working.
  • Form ADT-1 if not filed, to be filed by all companies’ i.e. even by Government companies as well as (dormant companies as the same are not specifically excluded by MCA and therefore shall be covered for filing e-Form ACTIVE).
  • Corporate office address cannot be shown as registered office and for more clarity kindly refer provisions of the section -12 of companies Act, 2013.
  • Provided further that companies which have been struck off or are under the process of striking off or under liquidation or amalgamated or dissolved as recorded in the register, shall not be required to file e-Form ACTIVE.
CONCLUSION:

 It is envisaged that the introduction of ACTIVE shall enable the common public to be aware of KYC (Know Your Company) status of the companies and their directors. Further, the filing of ACTIVE would be very easy as many fields are pre-filled based on CIN and if the company has not violated the applicable provisions of the Companies Act, 2013 and the rules thereunder, it would be a breeze for them while filing it.

Therefore, you are requested to make use of the ACTIVE form and file it within the due date i.e.,25th April, 2019 to avoid further non-compliances and a fee of Rs 10,000/-       

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