File INC-22A
What is form INC- 22A?
MCA has introduced a new form INC-22A – ACTIVE(Active Company Tagging Identities and Verification) with effect from 25th February 2019 by inserting Rule 25 A to the Companies (Incorporation) Rules, 2014. Every company incorporated on or before 31st December 2017 and are under ‘Active’ status has to file this form on or before 25th April 2019. If the form is not filed within the due date then the MCA will charge late filing fees of Rs. 10,000/-. Further, the company will be marked as ‘ACTIVE non-complaint company’ and the DIN associated with such company will be marked as ‘Director of ACTIVE non-compliant company’.
Consequences of non-filing of form INC-22A
Late filing fees
If the form is not filed within the due date, then the company will be marked as ‘ACTIVE non-complaint company’. MCA will charge the late filing fees of Rs. 10,000/- from the companies filing form after the due date.
Restriction on change in Authorized Capital
A company which has not filed the form will not be able to file the form in relation to the change in authorised capital of the company. Hence a company will not be able to file form SH-7.
Restriction on change in Paid-up Capital
A company will not be allowed to change its paid-up capital unless the filing of the form INC-22 A. A company will not be able to file form PAS-3 for change in paid-up capital.
Restriction on change in directorship
A company cannot change the directorship except the cessation of director if the form is not filed within the due date.
Restriction on amalgamation, demerger & closure
A company will not be able to proceed for the amalgamation or demerger. A company will not be allowed to file form INC-28 with MCA. Further a company cannot apply for fast track exit or dissolution of company.
Restriction on change in registered office
A company will be unable to change the registered office address if the form is not filed within the due date. A company will not be allowed to file form INC-22.
Documents and information required for filing form INC-22A
- Certificate of Incorporation
- Photograph of external building of the registered office: It must include name, registered address and GST number in english and local language
- Photograph of inside the office: It must have at least 1 director therein the office whose DSC will be affix on the form
- Latitude and longitude of the registered office
- Email id of the company
- Statutory Auditor
- Annual compliance forms
- DSC of at least 2 directors will be required. Details of appointment of MD/CEO/Manager/WTD/Company Secretary/Cost Auditor (if applicable)