MCA vide its notification dated 21st February, 2019 and Companies (Incorporation) Amendment Rules, 2019 introduced Form INC-22A (Active i.e Active Company Tagging Identifies and Verification) which is hereby referred as the KYC of the Companies.
Who is required to file Form INC-22A?
Every company which has been incorporated under the companies act on or before 31st December, 2017, is required to file this form on or before April 25, 2019
Companies which are exempt from filing form INC-22A?
Following companies are not required to file form INC-22A
- Struck off companies
- Companies which are under the process of strike off
- Companies which are under the process of liquidation
- Companies which are dissolved or amalgamated
What are the prerquisites of filing the INC-22A?
- Every company which is required to file the said form Active must have filed its financial statements with the registrar of companies upto 31st March, 2018.
- The directors identification numbers must be active i.e the KYC of the directors must been completed.
- Auditor Appointment must have been made till March, 2019.
- Mandatorily filed Cost Auditor’s appointment till March, 2019.
What are the documents and information which is to be submitted along with this form?
- Along with the form a mandatory attachment of the registered office of the Company inside and outside the builing along with the physical presence of the director which shall affix the digital signatures on the form.
- Details of the Longitude and latitude of the premises
- Details of all directors along with their din, details of auditor and company secretary if any.
- SRN of the form AOC-4 and MGT-7
Email verification
A one time password will be sent to the email id of the company which needs to be verified.
What will be the consequences of non compliance?
In the event of the non compliance to the provisions of this rules, the status of the company will be changed to ACTIVE- Non Compliant of or after April 26, 2019 and shall be taken against the company under the provisons of sub-section 9 of section 12 of the Companies Act, 2013
Further the company will be debarred from filing the following forms:
- FORM SH-07 (Change in the authorized share capital)
- PAS-3 (Change in paid up capital)
- DIR-12 (Change in director except cessation)
- INC-22 (Change in Registered office)
- INC-28 (Amalgamation, de-merger)
What will be the late payment charge for filing the form beyond due date?
After the due date a penalty amounting Rs. 10,000 will be applicable.
Is certification of form INC-22A is mandatory and by whom it should be certified?
The form INC-22A is to be certified mandatorily by any one of CA, CS or CMA