INC – 22A – All about Active Company Tagging Identities and its Verifications

[Piyush Jain]

Introduction: -

The Ministry of Corporate Affairs through notification dated 21st February 2019 has introduced the Companies (Incorporation) Amendment Rules, 2019. Under the new rules, all companies registered on or before 31st December 2017 are required to file form ACTIVE (Active Company Tagging Identities and Verification) – INC 22A on or before 25th April 2019. Failure to file e-Form Active will lead to a penalty of ₹ 10,000.

So to solve confusion on various queries in mind, I would like to present the solutions in this regard: -

Q. No. 1 Companies on which filing of e - form INC – 22A is applicable ?

Ans. Every company whether listed or unlisted, government or non government, sec. 8 companies etc. which were incorporated on or before 31.12.2017 are mandatorily required to file INC – 22A.

Q No. 2 Companies on which filing of e - form INC – 22A is not applicable?

Ans. Following are the companies on which fiing of INC – 22A is not applicable:-

1. Strucked Off Companies
2. Companies which are under the process of Strike Off.
3. Companies under Liquidation
4. Amalgamated and Dissolved Companies
5. Company which has not filed its AOC – 4 and MGT – 7 for the F.Y. 2017 - 2018

Note: - Currently filing of e-form INC – 22A is not applicable on Limited Liability Partnerships.

Q No. 3 What are consequences of non filling on or before due date i.e. 25.04.2019?

Ans. Following are the consequences of non filing of INC – 22A :-

1. Late Filling Fees of ₹ 10,000
2. Company will be marked as Active Non Compliances under MCA Master Data
3. Such Active Non Compliance companies will be debarred to file the certain forms till the Late Filling Fees is not paid by the defaulted company:-
   1. SH – 07 (Changes in Authorized Share Capital)
   2. PAS - 3 (Changes in Paid up Share Capital)
   3. DIR - 12 (Changes in Directors except “cessation”)
   4. INC - 22 (Changes in Registered Office)
   5. INC - 28 (Amalgamation & Demerger)

Q No. 4 Pre Requisite Docs for filling of INC – 22A Form?

Ans. Following are the pre- requisite docs for filing of INC – 22A :-

1. Latest Version of Adobe Reader Above 10
2. Internet Connectivity
3. Company Details like – CIN, Directors Details and there PAN, Latitude and Longitude of Place of Registered Office.
4. Statutory and Cost Auditor Details like – Name and PAN of Auditor, Membership No. and his Firm Registration Number, Period of Appointment
5. KMP Details (if any)
6. SRN of e-form AOC – 4 and MGT – 7 for the year F.Y. 2017 – 2018
7. Photograph of Registered Office showing external and inside office also showing therein at least 1 Director/ KMP who has affixed his/ her Digital Signature to this form.

Regards

CS Piyush Jain

9873804109, 9868124109

[email protected]