Ministry of Corporate Affairs through an announcement dated 21st February 2019 has introduced the Companies (Incorporation) Amendment Rules, 2019. Under this rule, all firms registered before 31st December 2017 are necessary to file eForm ACTIVE (Active Company Tagging Identities and Verification) – INC-22A Form on or before 25th April 2019. Failure to file e-Form Active will cause a fine of Rs.10,000.

“Provided that any firm which has not to register its due financial statements under section 137 or due annual returns under section 92 or both with the Registrar shall be restricted from filing e-Form ACTIVE, unless such company is under management conflict and the Registrar has recorded the same on the register,” the press release said.

Companies which have been struck off or are under the process of striking off, under liquidation, dissolved, as recorded in the register, shall not be necessary to file e-form ACTIVE.

• Name of the Company and CIN
• Registered Address of the firm
• Two Photograph of the registered office of the firm. The first photograph of the registered office shall be taken from outside of the premises, whereas the second photograph needs to be made from within the registered office premises showing at least one director / KMP who shall be signing the e-form INC-22A.
• Location of registered office on Map defining Longitude/Latitude
• An email address for OTP verification
• Status of DIN and Directors
• Statutory Auditor (PAN, Firm number, Period of Appointment, etc)
• Cost Auditor
• Company Secretary
• CEO or Managing Director
• CFO
• SRN Number of AOC 4 / MGT 7 For FY 17-18

• The company is required to furnish to the Registrar proof of its registered office in eForm INC-22 within thirty days from the date of its incorporation. The company may also specify the address of registered office at the time of filing incorporation eForms. For this, the candidate shall upload E Form ACTIVE INC-22 as a linked form to eForm INC-7. An instance of One Person Company, the particulars of the registered office address can be filed in eForm INC-2 only. And any change in the situation of the registered office after that, the company is required to inform Registrar in eForm INC-22A within fifteen days of such change.

If a Company has failed to register this e-form on or before 25th April 2019, the business shall be marked as “ACTIVE- non-compliant” and also the following e-forms shall not be approved:

• SH-07 (Change in Authorized Capital)
• PAS-03 (Change in Paid-up Capital)
• DIR-12 (Changes in Director except for cessation)
• INC-22 (Change in Registered Office)
• INC-28 (Amalgamation, de-merger)

Non-compliant companies would not be able to rotate their directors or make changes in their registered office.

We have tried to cover the amendment in a smooth manner, and we have a team of experts and Chartered Accountant who can help in the filing of companies smoothly.  You will get the opportunity to connect with Chartered Accountant directly. In case of any queries, you reach us on 9555686868 or mail us on hello@financebazaar.com

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