Wednesday, December 6

MCA Mandates All Active Companies in India to Submit This Form Before 26th Apr 2019

The Ministry of Corporate Affairs has amended Section 469 of the Companies Act, 2013.

The Amended Rules are :

  1. These rules may be called the Companies (Incorporation) Amendment Rules, 2019.
  2. These rules will come into force with effect from 25th February 2019.
  3. The form needed to file for Companies (Incorporation) Amendment Rules, 2019 is e- Form ACTIVE (FORM NO. INC.22A).

Key Highlight of Amendment

Every company that is incorporated on or before the 31st December 2017 shall file particulars of its company and its registered office in e- Form ACTIVE (Active Company Tagging Identities and Verification) on or before 25th April 2019.

Who are Restricted from Filing?

Cases where Companies cannot file e- Form ACTIVE (FORM NO. INC.22A)

1. Any company that has not filed its due Financials Statements under Section 137 or due Annual Returns under Section 92 or both with the Registrar shall be barred from filing e-Form ACTIVE.

If these companies are under some management dispute and the Registrar has records of the dispute recorded in the register then they will be allowed to file e-Form ACTIVE.

2. Companies that are recorded in the register as struck off or are under the process of striking off or liquidation or amalgamated or dissolved are not required to file e-Form ACTIVE.

What happens, if Companies Don’t Comply?

Companies who do not intimate these said particulars to the Registrar, these companies will be marked as “ACTlVE-non-compliant” on or after 26th April 2019 and will be liable for action.

The “ACTlVE-non-compliant” companies cannot request for recording the following event-based information or changes like :

  1. Change in Authorized Capital
  2. Change in Paid-up Capital
  3. Changes in Director, except cessation
  4. Change in Registered Office
  5. Amalgamation, De-merger

The Registrar will not accept such companies marked as “ACTIVE non-compliant” unless these companies file ” e-Form ACTIVE”.

Late Fee for Not Filing within Due Date

Companies that file e-Form ACTIVE on or after 26th April 2019 with a late payment fee of Rs 10,000 (Ten Thousand Rupees), these companies shall be marked  “ACTIVE Compliant” by Registrar.

Documents That are Needed Handy before Filing e-Form ACTIVE

  1. Photo of Registered office (external building & inside office) showing therein at least one Director(s)/ KMP who has affixed his DSC to the Form
  2. Email ID of the Company – OTP verification shall be done
  3. Details of Auditor i.e. Category, Name, PAN, Membership No. of Auditor or Firm Registration No.
  4. Details of Cost Accountant, if applicable – same as Auditor
  5. SRN of Form AOC -4/AOC XBRL & MGT – 7 of FY 2017 – 18


  1. The Form is required to be signed by 1 Director in case of OPC and 1 Director & 1 KMP or Directors in case of other Companies, along with certification by practicing professional.
  2. The DIN status of Directors of Companies must be Approved before the filing of this form.

Important Links

  1. FAQs on e-Form ACTIVE (INC – 22A)

  2. Companies (Incorporation) Amendment Rules, 2019
  3. Companies (Registration Offices and Fees) Amendment Rules, 2019
  4. Active Company Tagging Identities and Verification (ACTIVE) – eForm – INC 22(A)
  5. Companies (Incorporation) Rules, 2014


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