MCA came with a notification dated 21st February, 2019 under which Every companies incorporated on or before 31st December, 2017 is required to file form INC-22A as per Rule 25A of Companies (Incorporation) Amendment Rules, 2019. Motive behind this notification of MCA is to track the shell company which only existing on paper.

Q.1. Which company is required to file the Form INC-22A ACTIVE?

Every company incorporated on or before 31st December, 2017 shall file form INC-22A about the particulars of the company like details of registered office, Directors, KMP, Statutory Auditors, Cost Auditors, Annual Filing status.

Q.2. What is the due date for filing the Form INC-22A?

Every company is required to file form INC-22A (ACTIVE) on or before 25th April, 2019.

Q.3. Which companies are not required to file this form INC-22A (Excluded companies)?

* Struck off companies

* Under process of striking off Cos

* Under Amalgamation Cos

* Under Liquidation Cos.

* Dissolved Cos.

Q.4. What are the consequences of non-filing of Form INC-22A?

Following are the consequences of non-filing of Form INC-22A: –

—Filing fees will be 10,000/- after 25th April, 2019

—Status of the company will be marked as (Active-Non-compliant) on the master data on MCA Portal from the date 26th April, 2019.

—Company will not be able to file the following forms:

-PAS-3 (Change in paid up capital)

-DIR-12 (Change in director except for resignation purpose)

-INC-22 (Change in registered office)

-INC-28 (in case of amalgamation/demerger)

Q.5. What are the statutory fees for filing of Form INC-22A?

There are no statutory fees for filing of Form INC-22A, if filed on or before 25th April, 2019.

Q.6. What is the amount of late filing fees company need to file if form not filed within the time line i.e., 25.04.2019?

Company is required to pay a fee of Rs. 10,000/- for filing the form INC-22A.

Q.7. What are the documents required to be attached in the Form INC-22A?

i. Photograph of the inside office showing therein at least one director/KMP and the same director will affix its DSC on the form.

ii. Photograph of the external building of registered office showing company name, registered address and GST Number on the board in local as well as English language.

Q.8. What is the information required to be given in Form INC-22A?

-CIN of the company

-Name of the company

– Registered office of the company

– Latitude and longitude of the registered office

-Mail Id and OTP Verification

-Whether company is listed or not (SRN of MGT-14 if number of directors exceed 15)

-Number of directors and DIN

-Details of statutory Auditor (Name/PAN/Membership/FRN/period of appointment)

-Details of Cost Auditor, if applicable (Name/PAN/Membership/FRN/period of appointment)

– Details of MD/CEO/Manager or WTD

– Details of Company Secretary

– Details of CFO

-SRN of AOC-4 and MGT-7 for 2017-18

Q.9. Whose Digital Signature Certificate will be affixed on the form INC-22A?

Form INC-22A is required to be digitally signed by one director and one KMP or two directors in case of other than OPC.

Q.10. 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.11. In which case company will be unable to file form INC-22A?

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

To file the form INC-22A. company is required to remove the above-mentioned non-compliances.

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