Company Law

Filing of e-form ACTIVE (Active Company Tagging Identities and Verification) i.e., Form INC-22A

1.

Applicability

Applicable to:↓

NOT Applicable to:↓

Every Co incorporated

on or before 31-12-2017

  • Struck Off Cos
  • Under Process of Striking off Cos
  • Under Amalgamation Cos
  • Under Liquidation Cos
  • Dissolved Cos

2.

Who would not be able to file

Co. whose FS (AOC 4) or AR (MGT 7) or both are not filed {exception: Cos under management dispute and RoC has recorded the same (upon intimation given to it)}

3.

Due date for filing

Up to 15-06-2019: without any fee

After 15-6-2019: fee of ₹ 10,000

4.

Details of Auditors

The eForm inter alia captures (prefills) the details of Auditors of the Company (based on the eForm ADT 1 filed by the Company earlier.

MCA has clarified on 13-May-19 that Companies which had filed Form no. ADT-1 through GNL-2 as an attachment (by selecting ‘others’) during the period from 01-4-2014 to 20-10-2014 may file eForm no. ADT-1 for appointment of Auditor for the period up to 31-03-2019without fee, till 15-6-2019 (since fee had been paid for filing GNL-2 for the same purpose) and thereafter fee and additional fee shall be applicable as per the Companies (Registration of Office and Fees) Rules, 2014

5.

Mandatory requirements

  • Longitude and latitude of the registered office to be mentioned
  • Photographs of registered office to be attached showing external building and inside office also showing therein at least 1 Director/KMP who has affixed his/her DSC to the form

6.

Consequences of non-filing

  • Status of Co as “Active - Non Compliant” in MCA Master Data
  • Filing of following eforms will be barred
    • SH-7: Increase in authorized share capital
    • PAS-3: Allotment of Securities
    • DIR-12: Change in Directors, KMP (except cessation)
    • IND-22: Shift of registered office
    • INC-28: Notice of Order of the Court, Tribunal, competent authority (especially merger, amalgamation)
  • 6DIN of all its existing directors shall be marked as “Director of ACTIVE non-compliant company”
    • After filing e-form ACTIVE ➔ DIN of such director shall be marked as “Director of ACTIVE compliant company”