MCA e-form ACTIVE

MCA has vide notification dated 21st February, 2019 amended the Companies Incorporation Rules by introducing a new e-form ACTIVE (INC-22A). 

Salient features are 

1) this amendment shall come into force from 25th February, 2019;

2) all companies incorporated before 31st December, 2017 are required to file this form;

3) particulars of the company and its registered office is captured in this form;

4) companies which have not filed its financials (AOC-4) or annual return (MGT-7) or both are restricted from filing this form unless it is under management dispute and ROC has recorded the same;

5)  companies which have been struck off or under process of strike off or under liquidation or amalgamation or dissolution are exempt from filing this e-form;

6) last date for filing is 25th April, 2019 - there is no fees upto 25th April after that it will be Rs.10,000 per form;

7) if the filing is not done by the said date, then it shall be marked as "ACTIVE non compliant" in the MCA portal and shall be liable to action u/s 12(9) of the Companies Act, 2013;

8) if the company is ACTIVE non compliant after the said date, then the following event based forms will not be allowed to be filed by the company -

SH-7 change in authorised share capital

PAS-3 - change in paid up share capital

DIR-12 - change in Directors, except cessation 

INC-22 - change in registered office

INC-28 - amalgamation, de-merger etc. 

9) if the company files the form after 26th April, 2019 then it shall be required to pay a fee of Rs.10,000/-. Only then the company will be marked as ACTIVE COMPLIANT;

10) new form INC-22A has been introduced;

11) form requires details of the company name, registered office address, e-mail id, no. of directors, list of directors, details of statutory auditors, cost auditors, if any, details of MD, CEO, WTD, company secretary, CFO & challan nos. of e-forms AOC-4 & MGT-7 for FY 2017-18.
12) geo tagging of the registered office required so latitude and longitude to be given;

13) e-mail id is with OTP, so there will be a validation process 

14) in the attachment, mandatory attachment is a photograph of the registered office, showing the external building, inside office and also showing at least one Director/ KMP who has affixed his DSC to the form. The photograph of the exterior of the office should show the name plate of the company with CIN and GSTIN
15) further, the DSC of at least two Directors is required to be affixed in the form.