The amendment as explained above requires every company registered on or before 31st December 2017 to file the eform which apart from other details also requires photographs of the registered office of the company to be attached as an annexure. The eform shall be digitally signed and to be further certified by a practicing professional in whole-time practice such as CA, CS or CMA.
What information needs to be furnished to ROC in Form 22A
Photo of Registered Address
Company Mobile and Email ID
Cost Auditor/ Company Secretary
CEO / CFO / MD Details
Due Diligence of Company
Photographs of the Registered Address
Arrange SRN of AOC-4, MGT-7 filed for FY 2017-18
Certification of Form
Frequently Asked Questions
Q1: Companies which are not required to File Form INC-22A?
The new rule 25A is applicable to all the companies which have been incorporated on or before 31st December, 2017. The following are the categories of companies which have been kept out of the requirement of filing Active Form No INC-22A.
- Struck Off Companies
- Under Process of Striking off by the ROC or NCLT
- Companies which are under Amalgamation
- Companies for which Liquidation Proceeding has begun
- Already closed or dissolved company
Q2: What is the due date of filing Form INC-22A (Active Form)?
The due date of filing the Form INC-22A is 25th April 2019, for all companies incorporated on or before 31st December 2017.
Q3: What is the Government Filing fee for Form 22A?
There is no government fee / ROC Fee if the form is filed within its due date. However, in case the company misses the date of 25th April, 2019. Then the same can still be filed with an Additional ROC Fee of Rs. 10,000 only.
Q4: What is the List of documents Required to be attached with Form INC-22A?
With the form INC-22A, a company is required to upload two photographs of the registered address of the company.
- External View Photo of the premises where the registered address of the company is situated. Care must be taken to cover the name plate / display board of the company in the image otherwise it shall be violative of section 12 of the company’s act, 2013
- Internal View Photo of the registered office of the company is required to be taken from within the office in such a manner that at least one director/kmp, who has signed the Active Form INC-22A is covered in the image.
Q5: What is Active Company Tagging Identities and Verification?
The Active Company Tagging Identities and Verification is a new requirement by the MCA, which has come into existence after the notification of the Companies (Incorporation) Amendment Rules, 2019 on 21st February 2019. According to it every company has to file a declaration and information in form No INC-22A by 25th April 2019 if it has been incorporated on or before 31st December 2017.
Q6: Who shall file the E-form INC-22A with Digital Signature?
- In the case of OPC: If the company is a One Person Company then the form INC-22A shall be signed by only one director of such OPC
- Other Than OPC: The form INC-22A shall be signed by two directors of the company. Hence for filing Form INC-22A DSC at least two directors shall be required.
- In all cases the Form INC-22A shall be certified by a practicing professional.
Q7: Is it necessary to file all pending annual returns before filing the Form INC-22A?
Yes. a company must file all pending financial statements and annual returns for the financial year up to 2017-18 before filing Form 22A. The SRN number of AOC-4 and MGT-7 for FY 2017-18 is required to be mentioned in the Form INC-22A.
Q8: What is the consequence of Late filing of the Form INC-22A?
The due date of filing the form INC-22A is notified to be 25th April 2019, in case a company does not file the required Active Form within its due date the company shall be marked as “Active – Non-Compliant” in the MCA Master data and such a company shall not be able to do any transaction. However, the defect of non-filing of Form INC-22A can be cured by filing the form after its due date with an additional government fee of Rs. 10,000/-.
Q9: What is the consequence of non-filing of Form INC-22A?
The consequences of not filing out the form shall be very restrictive and unless the Form INC-22A is filed the company apart from being marked as “Active – Non-Compliant” shall not be able to file any of the below forms if need arises.
- Change of Authorized Capital (SH-7)
- Change in paid up Capital (PAS-03)
- Changes in Director except cessation (DIR-12)
- Change in Registered Office (INC-22)
- Amalgamation or demerger (INC-28)