1. Which are the Companies that need to file e-Form ACTIVE (Active Company Tagging Identities And Verification) (INC-22A)?
Every active company in India that is incorporated on or before 31st December 2017 needs to file particulars of the company in e-Form ACTIVE (Active Company Tagging Identities and Verification) on or before 25th April 2019 as notified by the Ministry of Corporate Affairs in Companies (Incorporation) Amendment Rules, 2019.
2. Is it mandatory to file the e-Form ACTIVE for those companies that incorporated after 31 Dec 2017?
Companies incorporated after 31st December 2017 do not need to file e-Form ACTIVE( INC – 22A).
3. What is the last date for filing e-Form ACTIVE (INC-22A)?
The last date for filing the e-Form ACTIVE is 25th April 2019.
4. What is the name of the e-Form required by Active Companies to file for MCA’s mandate on Companies (Incorporation) Amendment Rules, 2019?
The e-Form is Active Company Tagging Identities and Verification (ACTIVE) – Form INC 22A.
5. Which active companies in India need to file e-Form ACTIVE (INC-22A)?
All Active Companies under :
- Public Company(whether listed or not)
- Private Company
- Government Company
- One Person Company
- Limited Liability Partnership
6. Which type of companies are not required to file the e-Form ACTIVE (INC-22A)?
- Companies which have been struck off
- Company under the process of striking off
- Company under liquidation
- Amalgamated or dissolved companies
7. Which are the Companies restricted to file e-form ACTIVE (INC-22A)?
The companies that have not filed its due financial statements under section 137 (AOC-4) or due annual returns under section 92 (MGT-7) or both with the Registrar shall not be allowed to fill e-Form ACTIVE unless these companies are under some management dispute and the dispute is registered by the Registrar in the register.
8. How much penalty or late fee is charged by the Ministry of Corporate Affairs after the due date of filing?
A fee of Ten Thousand Rupees (Rs.10,000) will be charged by MCA to companies who do not file e-Form ACTIVE by the given due date i.e. on or before 25th April 2019.
9. Which documents are mandatory to attach in e-Form ACTIVE (INC-22A)?
The documents that are mandatory are :
Photo of Registered office with external building & inside office pictures showing at least one Director(s)/ KMP in the picture who has affixed his Digital Signature Certificate to the e-Form ACTIVE.
10. What are the details mandatory to fill in the INC-22A Form?
- Number of the Directors as on the date of filing
- Email ID of the Company – OTP verification shall be done
- Details of Statutory Auditor
- Details of the Cost Auditor if Applicable
- Details include DIN no, Name and Designation of CEO, Manager and Whole Time Director (before filing the e-Form, please make sure that DIN of all the directors are not disqualified or deactivated due to non-filing of DIR- 3 KYC)
- Details include Pan, Name and Membership Number of Company Secretary if Applicable.
- Details of CFO if applicable
- SRN number of AOC-4/MGT-7 for FY 2017-2018
11. Who will be certifying e-Form ACTIVE (INC-22A)?
The form shall be Certified by the following individuals:
- In the case of OPC- One Director
- In the case of Other Companies: Two Directors or One Director and KMP
- Certified by the Company Secretary/Cost Accountant/Cost and Works Accountant in Practice.
12. What happens if a company doesn’t comply with the mandate and does not file the e-Form ACTIVE (INC-22A)?
The company who does not comply with Companies (Incorporation) Amendment Rules, 2019 cannot request for recording the following event-based information or changes of the company in Registrar of Companies like:
- SH-07 (Change in Authorized Share Capital)
- PAS-03 (Change in Paid-up Capital)
- DIR- 12 (Changes in Director, except cessation)
- INC-22 (Change in Registered Office)
- INC-28 (Amalgamation de-merger)
The Registrar will not accept such companies marked as “ACTIVE non-compliant” unless these companies file ” e-Form ACTIVE”
13. Where is the e-Form ACTIVE available?
It is available in the Ministry of Corporate Affairs – Company Forms Download page.
The Link is:
- MCA Mandates All Active Companies in India to Submit This Form Before 26th Apr 2019
- Companies (Incorporation) Amendment Rules, 2019
- Companies (Registration Offices and Fees) Amendment Rules, 2019
- Active Company Tagging Identities and Verification (ACTIVE) – eForm – INC 22(A)
- Companies (Incorporation) Rules, 2014
- How to Check eForm Active INC 22A Filing Status