FAQs on filing form INC-22A (ACTIVE)
Q.1. Which company is required to file the Form INC-22A ACTIVE?
Every company incorporated on or before December 31, 2017, shall file the particulars of the company and its registered office, in e-Form ACTIVE (Active Company Tagging Identities and verification) on or before 25.04.2019”
Q.2. Which companies are not required to file this form INC-22A (Excluded companies)?
Following Companies not required to file INC-22A Active form.
a) Struck off Companies
b) Under the process of striking off
c) Under liquidation or amalgamated
d) Dissolved as recorded in the register
e) Company Incorporate on 1st January, 2018 or after …..
Q.3. Which companies are not eligible to file Form INC-22A?
Any company which has not filed its due financial statements under section 137 or due annual returns under section 92 or both with the Registrar shall not be able to file e-Form-ACTIVE, unless such company is under management dispute and the Registrar has recorded the same on the register
Q.4. What is Due date of filling for INC – 22A and Fees
| Sr No. | Last Date Of Filling | Fees |
| 1 | 25th April 2019 | No Fees |
| 2 | 26th April 2019 onwards | Rs. 10,000/- |
Q.5. What are the consequences of non-filing of Form INC-22A?
a) The Status of the Company will be marked as ” Active- Non- Complaint”
b) The Company is not able to file the below mentioned form with MCA as and when event based information or changes made in the company
SH- 07 ( Change in Authorized Share Capital )
PAS – 03 ( Change in Paid Up Capital )
DIR – 12 ( Change in Directorship )
INC-22 ( Change in Registered office )
INC-28 ( Amalgamation and de-merger)
c) Shall also be liable for action under sub- section (9) of section 12 of the Companies Act, 2013, which reads that if the Registrar of Companies has reasonable cause to believe that the company is not carrying on any business or operation he may cause a physical verification of the Registered Office of the Company in such manner as may be prescribed and
d) if any default is found to be made in complying with the requirement of section 12(1) of the Companies Act, 2013 ( intimation of registered office) he may without prejudice to the provisions of levying of penalty under section 12(8) (which is to the company and every officer in default to pay penalty of Rs.1000/- for every day during which the default continues but not exceeding Rs.1 Lac) initiate action for the removal of name of the company from the Register of Companies under chapter XVIII.
Q.6. What are the objectives of e-Form INC-22A?
The objectives of the form are:
To identify and monitor the company through a single form
To know company’s status for common public
Q.7. What is the basic functionality behind e-Form INC-22A?
The e-Form INC-22A is based on the pre-fill functionality.
Q.8. If the Company has filed GNL-2 for the appointment of Auditor, what steps are to be taken?
If the company filed GNL-2 before 20th October, 2014 then there will be measures provided by the Ministry. However, if the Company filed GNL-2 after 20th October,
2014 then the Company has to file ADT-1 for the appointment of auditor along with applicable additional fee.
Q.9. How one can change the status of company from “Active-Non-compliant” to Active on MCA master data after 26th April, 2019?
Company is required to file the form INC-22A on MCA portal and required to pay 10,000/- fees. Upon making payment of the form, status of the company will change to “Active compliant”.
Q.10. What are the precautions to be kept in mind while filing INC-22A?
The precautions are:
– In any case the minimum no. of directors should not be below the limit prescribed by the Act.
– All the companies on which the Rule is applicable need to appoint a Company Secretary.
– Every company should have its own e-mail id for the purpose of verification by generating OTP.
Q.11. What about the company having different financial year?
Ans. In case a company is having a uniform financial year, i.e., from 1st of January to 31st of December then there will be no issue as the form has been updated to address the same. However, if the financial year of the company is unique and an order has been obtained for the same then the person concerned should raise a ticket for it and will obtain a solution accordingly.
Q.12. Whose Digital Signature Certificate will be affixed on the form INC-22A?
a) One Director in Case of One Person Company
b) In Case of Company other than OPC Form shall be signed by One Director, One KMP or Two Director
Q.13. Who is Required to do Certification?
Certification in e Form INC – 22A will mandatory from Chartered Accountant , Company Secretary and Cost Accountant in whole time practice.
Q.14. In which case company will be unable to file form INC-22A?
A. Following are the situation in which company will be unable to file the form INC-22A:-
i. If DIN of the director is de-activated due to non-filing of DIR-3KYC.
ii. If Director is disqualified under Section 167.
iii. Annual filing for the financial year 2017-18 is not done.
iv. Company has not appointed CS if paid up capital is 5 cr. Or more
v. If KMP not appointed as per the requirement of the company
vi. If auditor not appointed as per requirement
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