Easy Guide to MCA E-Form INC-22A with Filing Process & Due Dates

The government has recently unveiled the address validation form as per the FORM INC-22A (ACTIVE) included in the Companies (Incorporation) Rules, 2014, after rule 25 which has to be further followed.

Also, the MCA department had earlier introduced the new MSME Form 1, which is required to be filed by Specified Companies whose outstanding payment to suppliers exceeds 45 days.

What is MCA New E-Form INC 22A (Active)?

The Ministry of Corporate and Affairs under the company law requires the companies to fill out the E-form INC-22A for the address validation while the form has the name tag applicable to tagging identities and verification (ACTIVE). This new form is applicable for all the registered companies under the Companies Act 2013.

Applicability of Form INC-22A (Active) by MCA

As per Rule 25A: Companies incorporated on or before the 31st December,
2017 shall file the details of the company and its registered office, in e-Form
ACTIVE (Active Company Tagging Identities and Verification) on or before 15 the June, 2019.

Important Point Under Notification for INC 22A

• Notification Date: 21st February 2019
• Effective Notification Date: 25th February 2019
• Companies Applicability: Companies incorporated on or before 31st December 2017
• E-Form Applicability: INC-22A (Also known as e-Form ‘ACTIVE’)
• DIN Status: Status of DIN of directors must be ‘Approved’ at the time of filing
• Last date of Filing of Form: 15th June 2019
• Form Filing Fees: NIL
• DSC (OPC): One director
• DSC (Other than OPC): Two Directors / One Director and One KMP
• Rule Applicability: Rule 25A of Companies (Incorporation) Rules, 2014
• Certification: Professionally certified form necessary

Due Date of Form INC-22A (Active) by MCA with Penalty

Note: The due date is extended till 30th September 2020 by the government.

Repercussion of Not Filing Form INC-22A (Active)

Company be marked as “ACTIVE-non-compliant” on or after 26 th April, 2019 and be liable for action under section 12(9) of the Act. But by paying fee of Rs. 10,000/- the company can again gain the status of “ACTIVE Compliant”.

If the INC-22A (ACTIVE) form is not filed then the government will not accept the following forms:

• 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)

Ineligible Companies Under the INC-22A Form

• Struck off companies
• Companies under the process of striking off
• Companies under liquidation
• Amalgamated or Dissolved companies

Scenarios Where Form INC-22A (Active) cannot be filed

Companies are restricted from filing Form INC-22A in the following cases:

• Company has not filed its financial statements under section 137 or due annual returns under section 92 or both with the Registrar, except if such company is under management dispute and the Registrar has recorded the same on the register.
• Companies that are struck off or are under the process of striking off or under liquidation or amalgamated or dissolved as recorded in the register.

Step-by-Step Process to File MCA E-Form INC-22A with Format

The INC-22A (ACTIVE) form includes various sections and is described as per the sequence, Procedure to file and content of the INC-22A (ACTIVE) form are as follows:

Step 1: Basic details of the form including company name, registered address, registered email id

Step 2: Number of directors along with the name and status of DIN

Step 3: Details of the statutory auditors

Step 4: Cost auditor appointment requirement and details

Step 5: Details of the managing director or the chief executive officer or whole time manager along with DIN/PAN, Name and designation

Step 6: Details for the company secretary the company in case it is applicable along with PAN name and membership number

Step 7: Details of the chief financial officer of the company in case it is applicable

Step 8: Details of other forms including AOC-4-AOC-4 XBRL and MGT-7 filed for the FY 2017-18

Declaration & Verification: After including all the above-given details one has to attach the photographs of the company premises in a prescribed format.

Certification: After which there is a declaration form on which the information has to be validated and verified