Tag Archives: Form Active Company Tagging Identities and Verification

KYC for Registered Office – eForm INC-22A (ACTIVE)

Ministry of Corporate Affairs (MCA) notified a new rule 25A by way of the Company (Incorporation) Amendment Rules 2019 with effect from 25th February’2019.

Pursuant to this, all companies incorporated on or before December 31, 2017 have to file e-form – ACTIVE (form INC – 22A) by April 25, 2019. In this post, we will discuss Rule 25A and Form Active Company Tagging Identities and Verification  (ACTIVE) which technically is Form INC – 22A.

Applicable Section/Rules– Rule 25A of Companies (Incorporation) Rules, 2014 and also Read with Section 12 of Companies Act, 2013.

Time Limit– On or before 25th April, 2019

The Key Information to be gathered for filing of the Form are :

  1. Registered Office Address
  2. Geolocation (Latitude and Logitude)
  3. Photograph of Registered office showing
    1. External view of building and
    2. Inside view of building with at least one Director / KMP who sign the form
  4. Email ID of Company – to be Verified by an OTP
  5. Details of all director (All directors DIN KYC must be activated).
  6. Details of Statutory Auditor
  7. Details of Cost auditor if any
  8. Details of Company Secretary if any.
  9. Information about Annual Return and Balance Sheet filed for the year 2017-18

Attachments:

1. Photograph of Registered Office showing external building including name of the company, address of its registered office, Corporate Identity Number along with telephone number, fax number, if any, e-mail and website addresses, if any painted or affixed.

2. Photograph of inside office along with atleast one Director/KMP who is signing the form.

Additional Key Points / Important Note :-

  • Even Dormant companies need to file INC-22A
  • Annual Filing should be up to date.
  • E-mail ID should be unique for every company. Even in case of group companies under same management each and every company should have its unique E-mail ID.
  • All Directors in the company should have “APPROVED” status of DIN.
  • All companies who are required to appoint ‘Company Secretary’ as per the statutory requirement need to appoint ‘Company Secretary’ before filing INC-22A, if not appointed.
  • In case of Section 8 company, if designation is selected as ‘Company Secretary’ enter either Membership No. /PAN.

Penalty for Non-Filing- Fine of Rs. 10000/- on or after 26th April, 2019

Consequences of Non-Compliance- MCA will mark the form as ‘ACTIVE non-compliant’ unless “e-Form ACTIVE” is filed and the company will be barred from filing OR will not be able to file following forms:

(i) SH-07 (Change in Authorized Capital);

(ii) PAS-03 (Change in Paid-up Capital);

(iii) DIR-12 (Changes in Director except cessation);

(iv) INC-22 (Change in Registered Office);

(v) INC-28 (Amalgamation, De-merger)

Companies not required to file this form-

  • Company which has not filed its due financial statements under section 137 or due annual returns under section 92 or both
  • Companies which have been struck off or are under process of striking off
  • Company which is under liquidation or amalgamation
  • Company which has been dissolved

VidyaSunil & Associates is into practice of Tax Complaince, Audit, Accounts , Corporate / Business Finance & Outsourced CFO Services.

Advise for contacting VidyaSunil & Associates;

Website :  http://www.vidyasunilassociates.com

E Mail ID : vidyasunilassociates@gmail.com

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