Company Law

Filing of e-form ACTIVE (Active Company Tagging Identities and Verification) i.e. Form INC 22A [R. 25A]

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 (Form No. AOC 4) or AR (Form No. 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 1-4-2014 to 20-10-2014 may file eForm no. ADT 1 for appointment of Auditor for the period up to 31-03-2019 without 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

{Please also refer Special measures incl. Key CoVID 19 effects}
  • 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 in case of (i) cessation, or 6 {(ii) appointment of directors in such Co where the total number of directors are < the minimum number provided u/s 149(1)(a) on account of disqualification of all or any of the director u/s 164, or (iii) appointment of any director in such Co where DINs of all or any of its director(s) have been deactivated, or (iv) appointment of director(s) for implementation of the order passed by the Court / NCLT / NCLAT under Co Act 2013 / IBC 2016})
    • IND 22: Shift of registered office
    • INC 28: Notice of Order of the Court, Tribunal, competent authority (especially merger, amalgamation)
  • DIN 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”