Active Company Tagging Identities and Verification (ACTIVE)

Post on March 25th, 2019

The Central Government, in exercise of the powers conferred by sub-section (9) of section 12 and sub-section (1) of section 469 of the Companies Act, 2013 (18 of 2013), notifies the Companies (Incorporation) Amendment Rules, 2019 to amend the Companies (Incorporation) Rules, 2014.

The Companies (Incorporation) Amendment Rules, 2019 has come into effect from 25th February, 2019. Rule 25A of Companies (Incorporation) Amendment Rules, 2019 has been newly inserted after Rule 25 of Companies (Incorporation) Rules, 2014.

Newly Inserted Rule 25A – Active Company Tagging Identities and Verification (ACTIVE)

Every company incorporated on or before the 31st December, 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.

Provided that 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 be restricted from filing e-Form-ACTIVE, unless such company is under management dispute and the Registrar has recorded the same on the register.

Provided further that companies which have been struck off or are under process of striking off or under liquidation or amalgamated or dissolved, as recorded in the register, shall not be required to file e-Form ACTIVE.

Consequences if the company does not file INC 22A within 25th April, 2019

In case a company does not intimate the said particulars, the Company shall be marked as “ACTIVE-non-compliant” on or after 26th April, 2019 and shall be liable for action under sub-section (9) of section 12 of the Act.

Provided also that no request for recording the following event based information or changes shall be accepted by the Registrar from such companies marked as “ACTIVE-non-compliant”, unless “E-Form ACTIVE” is filed-

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

 

Where the company files E-Form ACTIVE on or after 26th April 2019, the company shall be marked as “ACTIVE Compliant”, on payment of fee of ten thousand rupees.

Information Required to be submitted in E-Form INC 22A:

  • Name of the Company
  • Address of the Registered Office (Photo of the Registered Office also showing therein at least one Director(s)/KMP who has affixed his/her Digital Signature to this form is mandatory)
  • Latitude and Longitude of the Registered Office’s Address
  • Email of the Company for OTP
  • Names of directors, DIN and Status of DIN
  • Details of Statutory Auditor i.e. Name, Membership Number or Firm Registration Number, Period of appointment.
  • Details of Cost Auditor (same as that of Statutory Auditor), if any appointed by the Company.
  • Details of MD, CEO, WTD, Manager, CFO (Name, DIN/PAN, Designation)
  • Details of Company Secretary (Name, PAN, Membership Number)
  • Details of Annual Filing of Financial Statements for F.Y 2017-18 i.e. SRN Numbers of the E-form AOC-4/AOC-4 XBRL and MGT-7.
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