MCA Update: File e-form INC 22A ACTIVE

Ministry of Corporate Affairs (MCA) has introduced a new e-form called ACTIVE. ACTIVE stands for Active Company Tagging Identities and Verification. This form was introduced inside the Company Act Amendment 2019, and it is the form INC 22A. This blog details a quick look into this new Rule.

Who have to file the e-form INC 22A ACTIVE?

Every company that has been incorporated before or on 31st December 2017 has to file INC-22A (ACTIVE e-form). However, the companies whose financial statements or Annual returns are due will not be able to file this form. The exception that is given to them lies under the Dispute Companies.

Who don’t have to file the e-form INC 22A ACTIVE?

Following are the companies that are exempted file the INC 22A form (ACTIVE e-form)

• Struck off companies: Companies whose names have been struck from the company registry are exempted from filing this form.
• Companies are that under the striking off process: Companies that are currently going under the striking of the process are also exempted.
• Companies Under amalgamation: Companies that are currently under the amalgamation (combination) process are also being exempted from filing the ACTIVE form.
• Companies about to liquidate: Companies that are currently undergoing the liquidation process are also exempted from filing this form.
• Dissolved Companies: Companies that have been completely liquidated or dissolved are now not part of this e-Form filing.

Documents required to file the eForm INC 22A ACTIVE

Following are the documents that are required to file the eForm:

1. Photograph of the office (registered company) building
2. Photograph of the office (registered company) interior with at least one of the directors of the company.
3. Email ID and the one time password to access the application
4. List of the directors of the company (the condition is that all the directors should have their DIN active)
5. Auditor Details
6. Cost Auditor Details
7. Details of the senior management of the company (CEO, CFO, CS, CTO )
8. Serial Number of AOC4, AOC4 XBRL, and MGT-7.

Due date of filing ACTIVE e-form INC 22A

The final date to file the eForm INC 22A (ACTIVE e-form) is 15th June 2019.

Penalties of not filing the ACTIVE e-form INC 22A

If any of the specified companies (companies that have gotten incorporation on or before 31st December 2017, don’t file the eForm before the prescribed date, then they have to follow penalties:

1. Late fees: If a company files the Form after the due date, then they have to do so with the addition of the late fees Rs 10,000/-.
2. Master data change: non-filing of the eForm shall lead to the company being marked as non-compliant in the MCA Master data. The mark shall be “Active-Non-Compliant”
3. Can’t file certain forms: Non-compliance to the e-form ACTIVE shall lead to barring of the companies from filing the forms below:
   1. SH-7: Notice to the Registrar of Companies informing them about any change in the share capital
   2. PAS-3: Form for the return of allotment
   3. DIR-12: Form specifying the particulars of the directors and key management personnel of the company.
   4. INC-22: Form to change the address of the registered company.
   5. INC-28: Notice of a court order under any competent authority.  

Now that you know about the eForm INC 22A, are you ready to file it? If so, contact Registrationwala and we shall assist you with this particular compliance.

Author: Dushyant Sharma

Hey there, I'm Dushyant Sharma. With the extensive knowledge I've gained in past 8 years, I have been creating content on various subjects such as banking, insurance, telecom, and all the important registration and licensing processes for various companies. I'm here to help everyone with my expertise in these areas through my articles.