New eForm INC-22A – Active Company Tagging Identities and Verification

Overview :Company Tagging Identities and Verification -New eForm INC-22A – Active The Ministry of Corporate Affairs notified a new rule 25A, and introduced a new eForm INC-22A on 21/02/2019, and amended the Companies (Incorporation) Rules 2014, which shall be effective from 25th February 2019.The loan is of two categories, one which is not secured and another which is granted by banks or financial institutions against a security, when a company borrows loan by mortgaging the assets then it is called a charge on the assets of the company. Every charge so created need to be registered with the registrar of the companies office by filing Form CHG-1 within 30 days of the date of creation of charge. This intimation is necessary for terms of section 77 of the Act. Similarly, the company is also required to intimate the ROC upon satisfaction of the charge once it is paid in full by the company.

The above amendment requires every company, incorporated on or before 31/12/2017 to file the eForm INC-22A, with details of directors, auditors, and filings of all annual returns till 2017-18, along with photographs of the registered office of the company to be attached as annexure. The company has also to provide a unique mobile number and email id in the form, which shall be verified by OTP. This form shall be digitally signed by directors and certified by practicing professionals. It is mandatory for all the companies to file the said eForm on or before 25 April 2019.

To fill Form INC-22 A, Get in touch with Setindiabiz

However, if any company fails to file the said eForm by 25th April 2019, the Registrar of Companies will mark those companies as “Active – Non Compliant company”. In such a case, the Active – Non Compliant company may file eForm INC-22A with an additional fee of Rs. 10,000/- even after the due date and filing of the same, the ROC will mark them as “Active – Company”.

A further effect of non-filing is that the company shall not be allowed to file the following eForm to ROC unless complying with this provision:

SH-7 to change in Authorised Capital,
PAS-3 for allotment,
DIR-12 to change in director (this is not applicable for a cessation of the director)
INC-22 to change in Registered office, and
INC-28 to intimate Amalgamation

Information and documents required to file the ACTIVE form are

Photographs of Registered Office showing external & internal office
E-mail id of the company for OTP verification.
Directors details such as name, DIN, etc.
Name & PAN number of auditors
SRN of AOC-4 & MGT-7 for 2017-18

Exempted Companies: Companies on which this rule is not applicable are – companies under Struck Off, Amalgamation, Liquidation, or under Dissolution.