COMPANY TAGGING IDENTITIES AND VERIFICATION (ACTIVE) – FORM NO. INC 22A
A. Background for such amendment and requirement of such form: Section 12(9) of the Companies Act 2013 – .Inserted by the Companies (Amendment) Ordinance,2019 dated 14.01.2019 which says that:
If the Registrar has reasonable cause to believe that the company is not carrying on any business or operations, he may cause a physical verification of the registered office of the company in such manner as may be prescribed and if any default is found to be made in complying with the requirements of sub-section (1), he may without prejudice to the provisions of sub-section (8), initiate action for the removal of the name of the company from the register of companies under Chapter XVIII.
B. Applicable Rules: Rule 25A of the Companies (Incorporation) Amendment Rules, 2019.
C. Applicable Form: e-Form INC 22A – ACTIVE (Active Company Tagging Identities and Verification)
D. APPLICABILITY of INC 22A – ACTIVE:
- Every company incorporated on or before the 31st December,2017 shall file the particulars of the company and its registered office, in e-Form ACTIVE (Active Company Tagging Identities and Verification) on or before 25.04.2019.
- Not applicable to companies which are struck off or are under process of striking off or under liquidation or amalgamated or dissolved, as recorded in the register.
E. RESTRICTION for INC 22A – ACTIVE:
- Any company which has not filed its due financial statements under section 137 or due annual returns under section 92 or both with the Register shall be restricted from filing e-Form-ACTIVE, unless such company is under management dispute and the Registrar has recorded the same on the register:
F. COMPLIANCE for INC 22A – ACTIVE:
- Companies incorporated on or before the 31st December, 2017 shall file the particulars of the company and its registered office, in e-Form ACTIVE (Active Company Tagging Identities and Verification) on or before 25.O4.2O19.
G. CONSEQUENCES OF NON-COMPLIANCE ofINC 22A – ACTIVE:
- On Non Filing of the Form on or after 26.04.2019, the Company shall be marked as “ACTIVE-non-compliant and registrar may initiate action for the removal of the name of the company as per sec. 12(9).
- No request for recording the following event based information or changes shall be accepted:
- SH-07 (Change in Authorized 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)
- Filing done after 26.04.2019 can be done only on payment of fees of Rs. 10000/-
H. CHECKLIST FOR FILLING FORM INC 22A – ACTIVE:
- CIN
- Name of the Company
- Registered Address
- Photo of the external building of the Registered office & internal office showing the director / KMP who will the Form INC 22A
- Latitude and Longitude to be mentioned
- Unique Email Id and OTP verification through such email id.
- Listing status of the company
- List of Directors with status of DIN (Approved)
- Details of Statutory Auditors
- Details of Cost Auditors (if any)
- Details of KMP (if any – DIN, PAN and designation)
- SRN of Form AOC-4 / AOC-4 XBRL & MGT- 7 for FY 2017-18
- Should be Digitally signed by the director
- Should be certified by Practicing Professional