ACTIVE COMPANY TAGGING IDENTITIES AND VERIFICATION
MCA vide its notification dated 21st February, 2019 has come up with the Companies (Incorporation) Amendment Rules, 2019.
• These Rules shall come in force with effect from 25th February, 2019.
• MCA inserted Rule 25A along with Rule 25 namely ACTIVE COMPANY TAGGING IDENTITIES AND VERIFICATION (ACTIVE) in E-Form ACTIVE (INC- 22A) to keep the records of all companies incorporated up to 31st December, 2017.
Every Company incorporated on or before 31st December, 2017 has to file this return called “ACTIVE COMPANY TAGGING IDENTITIES AND VERIFICATION” showing the particulars of Company and Registered Office in E-Form INC 22A on or before 25th April, 2019.
• Companies who have not filed its Financial Statements (E-Form AOC-4) or Annual Return (E-Form MGT-7) or both of previous year with ROC. Such Companies shall be restricted from filling E-Form ACTIVE, unless such Company is under Management Dispute and already reported of such dispute to ROC. So, before filling E-Form ACTIVE, Companies are required to complete its Annual Filling.
• Due Date for E-Form ACTIVE is 25th April, 2019
• After 25th April, 2019 if any Company will file E-Form ACTIVE. Company will have to pay penalty of Rs. 10,000/-
• Status of Company will change to “ACTIVE- Non Compliant” if Company will not file E-Form ACTIVE on or before 25th April, 2019.
• The event based acts shall not be considered as filed once the status of the Company changes as Active- Non Complaint. The following E-Forms will be restricted to be filed-
? Increase in Authorized Share Capital (E-Form SH-7)
? Allotment of Shares (E-Form PAS- 3)
? Appointment and resignation of Directors except cessation (E-Form DIR-12)
? Change in Registered Office (E-Form INC-22)
? Order of Amalgamation or De-merger (E-Form INC-28)
• Company shall be liable for actions under Section 12(9), if the information is not furnished and ROC may remove the name of the Company from its records.
Companies not required to file E-form INC 22A (ACTIVE)
? Companies which are under process of Strike Off
? Struck Off Companies- Whether by ROC/ Suo Motto
? Companies under liquidation
? Companies under Amalgamation
? Companies which are Amalgamated or dissolved
DETAILS TO BE FILLED IN E-FORM INC-22A (ACTIVE)
? Name and Registered Office of the Company
? Latitude and Longitude of Registered Office
? Email Id and OTP Verification- mentioned in E-Form INC-22A (ACTIVE)
? Details of Directors
? Details of Statutory Auditors- Category, PAN of Auditor/ Firm, Membership No., Period of Accounts for which appointed
? Details of Cost Auditor
? Details of KMP- MD/CEO/WTD (DIN/PAN, Name, Designation)
? Details of Company Secretary
? Details of CFO
? Details of E-Forms- SRN of Annual forms AOC-4 and MGT-7 for FY-2017-18
? Address Proof of Registered Office
? Photograph of RO showing External and Internal building
? Office showing at least one director/ KMP who affixed his/her DSC in E-Form INC-22A
? Certification of Professional.