Active Company Tagging - Identities and Verification is a new compliance filing required by all companies incorporated on or before 31st December 2017. Every Company registered on or before 31st December 2017 is required file this form before 25th April 2019.
With a view to enhance corporate governance and ease of doing business and at the same time, ensuring compliance and public availability of information, new requirement has placed for filing the registered office of the company and other particulars.
Active Company Tagging Identities and Verification - E-Form INC-22A (E-Form ACTIVE)
E-Form INC-22A (E-Form ACTIVE) Filing is a new filing is applicable to every company incorporated on or before the 3 Ist December,2017 and such company shall file in e-Form ACTIVE (Active Company Tagging Identities and Verification) on or before 25.04.20L9.
The main information covered in the Form are
- Registered Office Address
- Geolocation (Latitude and Logitude)
- Photograph of Registered office showing
- External view of building and
- Inside view of building with at least one Director / KMP who sign the form
- Email ID of Company - to be Verified by an OTP
- Details of all director (All directors DIN KYC must be activated).
- Details of Statutory Auditor
- Details of Cost auditor if any
- Details of Company Secretary if any.
- Information about Annual Return and Balance Sheet filed for the year 2017-18
If company which has not filed its due financial statements under section 137 or due annual returns under section 92 or both with the Registrar shall be restricted from filing e-Form-ACTIVE. But if company is under management dispute and the Registrar has recorded the same on the register this requirement not applicable.
If company do not file the return within the specified time, the Company shall be marked as "ACTlVE-non-compliant" and shall be liable for action under sub-section (9) of section 12 of the Act.
Before filing the Form INC-22A, the Company has to ensure certain Pre-Requisites for Filing E-Form INC 22A has been complied.
Consequences of Non Filing
Companies not filed e-Form ACTIVE after 26th April,2019 barred form filing below forms.
- SH-07 (Change in Authorised 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 penalty fixed for non filing of E-Form ACTIVE (Form 22-A) will be Rs.10000/-
INC-22A is not applicable in the following Cases:
The following categories of Companies, as recorded in the MCA records, shall not be required to file e-Form ACTIVE:
- Companies registered on or after 01/01/2018
- Companies which have been struck off
- Companies which are under process of striking off
- Companies under liquidation
- Companies which are amalgamated or dissolved
Companies that have fled application for Closure as defunct company through Form STK-2 shall be required to file this Form INC-22A as the status of the Company in MCA will be ‘Active’ till approval of Application for Closure unless the application is approved within 26th April,2019.