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

1. 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 tagging identities and verification (ACTIVE).

2. Applicability of Form INC-22A (ACTIVE) by MCA

The latest revision of rule has been applied on the companies incorporate on or before the 31 December 2017 has to file the file the details of the company and its relevant registered office within the e-Form ACTIVE (Active Company Tagging Identities and Verification) on or before 25.04.2019.

3. Important Points under Notification for INC 22A

1. Notification Date: 21st February 2019
2. Effective Notification Date: 25th February 2019
3. Companies Applicability: Companies incorporated on or before 31st December 2017
4. E-Form Applicability: INC-22A (Also known as e-Form ‘ACTIVE’)
5. DIN Status: Status of DIN of directors must be ‘Approved’ at the time of filing
6. Last date of Filing of Form: 25th April 2019
7. Form Filing Fees: NIL
8. E-Form Filing fees: Rs. 10,000/-
9. DSC (OPC): One director
10. DSC (Other than OPC): Two directors / One director and One KMP
11. Rule Applicability: Rule 25A of Companies (Incorporation) Rules, 2014
12. Certification: Professionally certified form necessary

4. Due Date of Form INC-22A (ACTIVE) by MCA with Penalty

The government has mandated the filing of Form INC-22A (Active) and it has to be filed on or before 25th April 2019. Also, there is a penalty applicable if it is filed after 25th April 2019 of INR 10,000 or the company may be removed from the Registrar of Companies.

5. 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:

1. SH-07 (Change in Authorized Capital)
2. PAS-03 (Change in Paid-up Capital)
3. DIR-12 (Changes in Director except for cessation)
4. INC-22 (Change in Registered Office)
5. INC-28 (Amalgamation, De-merger)

6. Ineligible Companies Under the INC-22A Form

1. Struck off companies
2. Companies under the process of striking off
3. Companies under liquidation
4. Amalgamated or dissolved companies