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

The latest revision of the rule has been applied on the companies incorporate on or before the 31 December 2017 has to file the details of the company and its relevant registered office.

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.

Non-Consideration of Forms if INC 22A Filing Missed

In case a company does not file the INC-22A (ACTIVE) form, the government will not be accepting certain forms including:

  • 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

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

CS Palak Gupta

My name is Palak Gupta, and I work in the field of corporate compliance and governance. This means that I help companies follow all the rules and regulations that are required by law. I'm always looking for opportunities to use my knowledge and experience to help companies stay on the right track. I'm excited to explore new possibilities and work with a dynamic team!

View Comments

  • A company incorporated in April 2019 whether it has required to file the Active Form or covered fresh filing scheme 2020 otherwise it has not covered as per the circular issued by MCA.

    • No if company is incorporated after 31st December 2017 it is not required to file inc-22A Active form as it is not applicable on companies incorporated after 31st December 2017

    • The due date for filing INC-22A as per the CFSS scheme 2020 is 30th Sept 2020. Basically, INC-22 A is a one-time form if you have filed earlier you are not required to file it again

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