E-Form- Active - KYC of Companies - Series 426
E-Form- Active
Active Company Tagging Identities
and Verification
• MCA on 21st
February, 2019, came out with draft of Companies (Incorporation) Amendment
Rules, 2019.
•
These rules shall come into
force from 25th February, 2019.
•
A new Rule 25A inserted after
Rule 25.
•
A New Form 22A (e-form Active)
Introduced.
In this Flash
Editorial author begins by discussion on the provisions of e-form Active (its
Applicability, Exemptions, Consequences of Non filing, Details required to file
etc.)
Short
Summary
Every Company incorporated on or
before 31st December, 2017 shall file Particular of Company and Registered
Office in e-form Active (i.e. e-form 22A) on or before 25.04.2019.
NOTE:
If Company has not filed its due Financial
Statement (AOC-4) or Annual Return (MGT-7) or both with ROC. Such Company
shall not allow filing e-form ACTIVE.
Therefore, Companies are required to complete its Annual Filing before
filing of e-form Active (i.e. 22A).
A. If Company incorporated on or
after 01st January, 2018. Then whether Companies need to file this
form 22A?
As per Amendment Rules,
Only companies incorporated on or before 31st December, 2017 are
required to file e-form 22A.
Therefore, one can
opine that Companies Incorporated on or after 1st January, 2018 not
required to file e-form 22A.
B. What is due date for e-form
22A?
Due date for filling of e-form
22A is 25th April, 2019.
C. Consequences if Company fails
to file e-form 22A till 25th April, 2019?
There are two types of consequences:
1. After 25th April,
2019 if any Company will file e-form 22A. Company have to pay Fees of Rs.
10,000/-.
2. Status of Company in
Master Data shall be changed as “Active-
Non Compliant” w.e.f. 26th April, 2019.
3. Barred of Filing of Forms: Once status of Company changes as ‘Active
Non-Compliant” It will be restricted to file following below mentioned forms:
·
Sh-7 (Increase in
Authorized Capital)
·
PAS-3 (Allotment of
Shares)
·
DIR-12 (Appointment and
Resignation of Director (Except Cessation))
·
INC-22 (Change in
Registered Office)
·
INC-28 (For purpose of Amalgamation
or de-merger)
4.
Action by ROC: Company
shall be liable for action under Section 12(9). ROC may remove the name of
Company from its record.
D. Companies which are exempted
to file e-form 22A (e-form Active)?
·
Struck off Companies
(Whether by ROC or sue motto)
·
Companies under process
of Strike off
·
Companies under
amalgamation
·
Companies Dissolved
E. If Company is under Management
Dispute due to this not able to file Financial Statement or Annual Return.
Whether allowed to file e-form Active.
If there is any
management dispute and company has informed the same to ROC. In such case even
without completion of Annual Filing (AOC-4 or MGT: 7) Companies are allowed to
file e-form ACTIVE.
Features
of e-form 22A (ACTIVE)–
I. Initial Details Required
to Mention in e-form 22A:
·
Name and Registered
Office of Company
·
Latitude & Longitude
of (RO)
·
Mail ID & OTP Verification
F. Whether any OTP shall be
generate to file e-form 22A.
Whatever email ID or
Mobile No. of Company mentioned in e-form 22A shall receive OTP. That OTP is mandatory
to file form 22A.
G. Address Proof of Registered
Office.
Photo of Registered
Office
·
Showing external
building and
·
Inside Building
·
Inside office also showing therein atleast one director/KMP
who has affixed his/her DSC on e-form 22A.
·
Serial No DIN
·
Name of Director Status of DIN
NOTE:
Company has to ensure that DIN of Directors
are Active. DIN are not De-activated due to non-filing of DIR-3KYC or
Disqualified u/s 164(2)
I. Details of AUDITORS (Statutory
/ Cost) required being mention in e-form 22A.
·
Category PAN
·
Name of Auditor/ Firm Membership No.
·
Period of Account for which
appointed
J. Information about KMP:
Ø Details of MD/CEO/ WTD (DIN/ PAN, Name,
Designation)
Ø Details of Company
Secretary
Ø Details of CFO
K. One more important Information:
Ø SRN of AOC-4 and MGT-7 filed for Financial Year 2017-18
Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES
Company Secretary in Practice from Delhi and can be contacted at csdiveshgoyal@gmail.com). Disclaimer:
The
entire contents of this document have been prepared on the basis of relevant
provisions and as per the information existing at the time of the preparation.
Although care has been taken to ensure the accuracy, completeness and
reliability of the information provided, I assume no responsibility therefore.
Users of this information are expected to refer to the relevant existing
provisions of applicable Laws. The user of the information agrees that the
information is not a professional advice and is subject to change without
notice. I assume no responsibility for the consequences of use of such
information. IN NO EVENT SHALL I SHALL BE LIABLE FOR ANY DIRECT, INDIRECT,
SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM, ARISING OUT OF OR IN CONNECTION
WITH THE USE OF THE INFORMATION
Conceptual and deep analysis.of E form Active for company...Gud intiative by you sir. It's gud intiative by MCA that making company to follow good corporate governance.
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