In a series of steps taken by Government to curb shell companies, Government has made it mandatory for companies (companies formed on or before 31.12.2017) to file various return in e-Form ACTIVE (INC-22A) (Active Company Tagging Identities and Verification), listed as under:
- Email I’d (OTP based verification)
- Photograph of registered office showing external building & inside office also showing therein atleast 1 director/KMP who has affixed his DSC
- Latitude & longitude
- List of directors with name & approved DIN
- Details of Auditor, cost auditor, MD, CEO, CFO or WTD of co
- Company Secretary of co
- Details of AOC4 & MGT7 filed for 2017-18 with SRN
Before filing this form, the company must complete annual filings till 31.03.2018. The form is not applicable to Companies under Struck off, under the process of striking off, under the process of liquidation, amalgamated, dissolved companies as recorded in ROC records.
Last Date of filing form – 25.04.2019
Consequences of non filing:
- Fee of 10,000/- if filed after 25/04/2019.
- Marking of status of Company as “Active – Non Compliant” in MCA Master Data.
- Filing of following eforms will be barred: –
- SH-7 (Alteration in share capital)
- PAS-3 (Return of allotment)
- DIR-12 (Director change except cessation)
- INC-22 (change of address)
- INC-28 (for amalgamation /demerger)
Weblink of Rules: –