Deepak Gupta | Apr 24, 2019 |
FAQs on filing form INC-22A (ACTIVE) |FREQUENTLY ASKED QUESTIONS ON e-FORM ACTIVE
ACTIVE stands for Active Company Tagging Identities and Verification. The Ministry of Corporate Affairs has introduced the same for address validation of Active companies. The form is applicable to every company incorporated on or before the 31st December, 2017. Recently the government has extended the deadline for filing FORM INC 22A (ACTIVE) from April 25, 2019 to June 15, 2019.
FREQUENTLY ASKED QUESTIONS ON e-FORM ACTIVE are given below for reference:
ACTIVE stands for Active Company Tagging Identities and Verification. The Ministry of Corporate Affairs has introduced the same for address validation of Active companies.
The form is applicable to every company incorporated on or before the 31st December, 2017. Such companies shall file the particulars of the company and its registered office, in e-Form ACTIVE (Active Company Tagging Identities and Verification) on or before 15.06.2019
Restrictions on filing the Form:
Any company which has not filed,with the Registrar, its
a) due financial statements under section 137 or
b) due annual returns under section 92 or
c) both(a) and (b)
However, if there is a management dispute due to which such company has not been able to file financial statements and returns under section 137 and section 92 and the same has been intimated and recorded by the Registrar, such companies may file e-form ACTIVE.
Exemptions
Following companies are not required to file E-form ACTIVE
– Companies struck off/ under process of striking off
– Companies under liquidation
– Companies which are amalgamated or dissolved as recorded by the Registrar.
According to Companies (Registration Offices and Fees) Amendment Rules, 2017, there is no fee payable by the company for filing INC-22A on or before 15.06.2019 thereafter in delayed cases i.e. filing of e-form on or after 16.06.2019, Rs. 10,000 is payable.
Such Company shall be marked as ACTIVE non-compliant and shall not be eligible to file the following forms:
– SH-07 (Change in Authorized Capital)
– PAS-03 (Change in Paid-up Capital)
– DIR-12 (Changes in Director except for cessation)
– INC-22 (Change in Registered Office)
– INC-28 (Amalgamation, de-merger)
However, the company shall be marked as ACTIVE Compliant on filing of e-form ACTIVE with specified fee.
Following Companies are exempted For Filing the e-form ACTIVE (INC-22A)
(a) Companies which have been struck off
(b) Company under process of striking off
(c) Company under liquidation
(d) amalgamated or dissolved
As per Companies Act 2013 nowhere limit of registered office at single premises is prescribed. Therefore, it is very clear that single premises can have any number of registered offices.
No exemption is given even to Government Company to file Form ADT-1. But if in any case due to any inadvertent reasons, it has not been filed , first File form ADT-1 and then after that file form INC-22A.
No, a person cannot update his personal information through this form. However, you may update the Email ID on which the information and OTP is required to send. Email ID is the only editable field in the form
If there is any management dispute and company has informed the same to ROC, which is duly registered, in such case even without completion of Annual Filing (AOC-4 or MGT- 7) the companies are allowed to file e-form ACTIVE.
As per Language of Rule 25A Every Company, therefore, one can clearly opine that Only Companies are required to file this Form.
LLP and Branch offices are out of preview of e-form 22A. They are not required to file this form with ROC.
Form INC 22A is E-form in which details of company and email id is required. Once email id is submitted, form will generate OTP and send to Email ID of Company. The OTP needs to be filled for verification of E-form.
Email Id has key implication in the Companies Act, 2013. So, it is advisable that all Directors or Company Secretary to not to put or indulge themselves in the risk. A separate email Id may be created dedicated to the Company
2 Photographs i.e. 1 Photograph of Registered Office showing external building and 1 showing the inside office and also showing therein at least one director/KMP who has affixed his/her Digital Signature to this form
No, it is nowhere mentioned that the professional must visit the Registered Office for verification. However, it is advisable that in order to minimise the risk and to ensure the existence of the same, one can visit the registered office.
As of now Form ACTIVE is one time affair. However, if any requirements arises, it may be made annual compliance by the Regulator.
Photograph of Registered office of the company showing external building and inside office also showing therein at least one director/KMP who has affix her/his digital signature to this form.
The status of the DIN cannot be shown other than approved, if the DIN has been disqualified or deactivated due to non-filing of DIR-3KYC, it will get pre-filled, however one shall not be able to successfully submit the form.
Ensure that the eForm is digitally signed by one director in case of OPC. In case company is other than OPC, form shall be signed by one director and one KMP or two directors. Such person shall be the same as in the photograph attached.
The form shall be certified by Company Secretary/ Cost Accountant/ Chartered Accountant.
– Name of the Company and CIN
– Registered Address of the Company
– Two Photographs of the registered office of the company. The first photo of the registered office shall be taken from outside of the premises, whereas the second photo needs to be taken from within the registered office premises showing at least one director / KMP who shall be signing the e-form INC-22A.
– Location of registered office on Map defining Latitude / Longitude
– Email for OTP verification
– Details of:
a) Directors, DIN, and Status of DIN
b) Statutory Auditor (PAN, Firm number, Period of Appointment etc)
c) Cost Auditor (if applicable)
d) Company Secretary (if applicable)
e) CEO or Managing Director
f) CFO (if applicable)
g) SRN Number of AOC 4 / MGT 7 For FY 17-18
If the matter is sub-judice anywhere, first get it corrected and then only file the form.
All Companies whether Government Company, Section 8 Company or even a Dormant Company is required to file Active Form.
As per Section 12(3)(a) of the Companies Act, 2013, every company shall paint or affix its name, and the address of its registered office, and keep the same painted or affixed, on the outside of every office or place in which its business is carried on, in a conspicuous position, in legible letters, and if the characters employed therefor are not those of the language or of one of the languages in general use in that locality, also in the characters of that language or of one of those languages.
Latitude and longitude here is used with reference to Geo tagging the registered office of the company.
In case the company has filed form GNL-2 in the period from April 1, 2014 to October 20, 2014 for intimation of auditors appointment, then companies are requested to refer the clarification issued by MCA. However, if clarification is not there, then they can raise ticketin such case.
In case the company has filed form GNL-2 after October 20, 2014 for intimation of auditors appointment, then companies are requested to file form ADT-1 with additional fees.
The Company in this case can raise the ticket to MCA and MCA may provide the solution on ticket to ticket basis. However, if the company has been allotted a time period by the honourable authorities, after the expiry of which they have to align with the uniform financial year, the company may do so as soon as possible.
The Company is requested to raise the ticket to MCA and its advisable to take the prior approval from honorable CLB, RD and NCLT.
Yes, due care should be taken in order to comply with the provisions of Section 12 of the Companies Act, 2013 for the purpose of filing this form.
No its not mandatory that in the photograph, latitude and longitude should be mentioned. However, it is recommended or advisable the photograph should contain the latitude and longitude for the good corporate governance & better compliance purpose.
The Company is required to file the form in case the order is still pending before RD in case of shifting of registered office from one state to another.
Yes, the company can file the annual filing and charge related forms in case the company is active non-complaint.
As per Section 12(3)(a) of the Companies Act, 2013, every company shall paint or affix its name, and the address of its registered office, and keep the same painted or affixed, on the outside of every office or place in which its business is carried on, in a conspicuous position, in legible letters, and if the characters employed therefor are not those of the language or of one of the languages in general use in that locality, also in the characters of that language or of one of those languages.
Hence, it is advisable that Name board of the Company should be in English and in regional language in compliance with aforesaid provision.
In case company has appointed more than fifteen directors, the Companies are advised to provide SRN of form MGT-14 filed in respect of appointing more than fifteen directors along with resolution date in the form.
Yes, the minimum prescribed limit of directors i.e. two in case of private company and three in case of public company should not be breached and directors need to appointed first for the purpose of meeting this compliance.
Before filing E- form ACTIVE, the company needs to file DIR-3 KYC, so that the status of the Directors is Approved.
In case of any Doubt regarding Membership you can mail us at [email protected]
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