Mandatory Filling of e-Form ACTIVE (INC 22A) Due Date April 25, 2019 By CS Amit Dharmani


Mandatory filing of e-Form-ACTIVE (Form INC 22A) announced vide Companies (Incorporation) Amendment Rules, 20 dated February 21, 2019.
 
They shall come into force with effect from 25th February, 2019
 
APPLICABILITY

Every company incorporated on or before the 31st December, 2017 shall file the particulars of the Company and its registered office in E-Form ACTIVE (Active Company Tagging Identities and Verification).
 
PRIOR CONDITION FOR FILING FORM ACTIVE
 
  1. All the Companies must complete its filing of financial statements under section 137 (AOC-4)and
  2. Filing of Annual Returns under section 92 (MGT-7)and
  3. Both with the Registrar before filing e-Form-ACTIVE.
  4. All the Directors must have filed Form DIR- 3 KYC and their status must be approved in RoC records.
  5. Disqualified Directors under section 164(2) of the Act must be Qualified before filing this form.
EXCEPTION OF FILING ANNUAL FILING FORMS TILL F.Y. 2017-18
 
Those Companies who is under management Dispute and the Registrar has recorded the same on the registrar.
 
Therefore all Companies are required to complete its Annual Filling till the financial year 2017-18 before filling of E-Form ACTIVE.
 
COMPANIES WHO IS EXEMPTED FOR FILING THE e Form ACTIVE:
 
  1. Companies which have been struck off
  2. Company under the process of striking off
  3. Amalgamated or dissolved Company
  4. Company under liquidation
DUE DATE

The last date for filing the E form is April 25, 2019.
 
ACTIVE NON- COMPLIANT

Where a company fails to file "e-Form ACTIVE" on or before 25th April, 2O19, the company shall be marked as "ACTIVE Non- Compliant".
 
ACTIVATION OF ACTIVE NON- COMPLIANT TO ACTIVE- COMPLIANT
 
Whenever a Company files "e-Form ACTIVE", on or after 26th April, 2019, the company shall be marked as "ACTIVE Compliant", on payment of a fee of TEN THOUSAND RUPEES".
 
NON- FILING LEADS TO EFFECT IN THE FOLLOWING MANNER
 
If Company has not filed the E-FORM ACTIVE (ACTIVE COMPANY TAGGING IDENTITIES AND VERIFICATION) than the Company is not able to file below-mentioned event bases forms with the Registrar of Companies:-

  1. SH-07 (Change in Authorized Share Capital);
  2. PAS-03 (Change in Paid-upCapital);
  3. DIR- 12 (Changes in Director except cessation);
  4. INC-22 (Change in RegisteredOffice);
  5. INC-28 (Amalgamation de-merger);
MANDATORY ATTACHMENTS OF INC 22A:-

Photograph of the registered office address showing the Inside and Outside Building with the Photo of Director/ KMP who is affixing the Signature on the Form.
 
INITIAL DETAILS REQUIRED TO MENTION IN E-FORM ACTIVE:-
 
  1. Name and Registered office of the Company.
  2. Email ID of the Company (OTP Verification) (So it is mandatory to provide unique email id of the Company for OTP verification)
  3. Details of Directors and Auditor of the Company.
  4. Details of CFO, CEO, Manager or CS of the Company. (If Applicable).
  5. SRN of AOC-4/AOC-4 XBRL/MGT-7 for FY 2017-2018.

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