ACTIVE Form INC-22A Due Date Extension

ACTIVE Form INC-22A Due Date Extension

The Government of India, through the Ministry of Corporate Affairs, has made it mandatory for all companies registered before 1.1.2018 to file ACTIVE eForm or INC-22A.  The due date for filing INC-22A is 25th April 2019. There have been representations made to the MCA for Form INC-22A due date extension. In this article, we look at the requests made by various stakeholders for INC-22A due date extension in detail.

Representation from ICSI

The Institute of Companies Secretaries of India has made a representation to the Ministry of Corporate Affairs on 22nd April 2019. In the letter, the Institute explains the difficulty faced by certain stakeholders while filing Form INC22A-ACTIVE as below:

  • The Auditors’ details not getting prefilled in certain cases.
  • Compliance by dormant companies.
  • Companies in management disputes.
  • Issues faced by corporates having a different financial year.

As the difficulties are still unresolved as on 22nd April 2019, the ICSI has requested the MCA to extend the due date for filing of Form INC-22A. A copy of the letter from ICSI to MCA is reproduced below for ready reference:

ACTIVE FOrm Due Date Extension Letter
ACTIVE Form Due Date Extension Letter

The Northern India Regional Council Meet

In addition to the ICSI request, in a discussion today in The Northern India Regional Council of The Institute of Chartered Accountants of India (NIRC), the following matters were observed:

  • Based on the representation from ICSI letter, there is hope for extension / advisory on the submission of Form INC-22A.
  • Relief will be given to those who filed Form GNL-2 between 1st April 2014 and 20th October 2014.
    • If it is not submitted in the above-mentioned dates, the already filed Form GNL-2 will not be considered and they have to immediately file Form ADT-1 (Information to the Registrar by Company for appointment of Auditor) without waiting for the clarification from MCA
  • If a company filed Form STK-2 (Application by company to ROC for removing its name from register of Companies) and the status shows ACTIVE, Form INC22A need to be filed.
    • In case of liquidation/amalgamation, there is no need to file Form INC-22A
  • If Form ADT-1 is not filed by Government companies which runs under section 139/139(5), the authorities should intimate ROC and file Form ADT-1 with additional fee as required. There is no exemption for Government Companies.
  • No updations can be done through ACTIVE Form (like details of Company) except the E-mail ID
  • From-22A-ACTIVE is not required for LLP or Foreign Company having its Branch office in India
  • It is advisable to create a separate E-mail ID for the company.
  • Two photos of the registered office are needed – One from outside of the premises and another from inside of the premises.
  • *One time Compliance* is mandatory for all Companies incorporated on or before 31st December 2017.
  • For the purpose of Address of Registered Office, follow the provision of Section 12 of Companies Act 2013.
  • If all *STP FORM* (Including ACTIVE FORM) is filled wrongly, new form to be submitted on approval by ROC concerned. Also, the old form must be marked as defective.
  • If *Shifting of Registered office* is mentioned as WIP and awaiting for R.D. Approval, then we have to file *ACTIVE FORM*.

Applicability of INC22A Filing

The following companies are required to file INC22A filing:

  • Company which is incorporated on or before 31 December 2017.
  • If companies whose Financial Statements or Annual Return or both are due and will not be able to file ACTIVE form but with the exception for under dispute companies which includes:
    • Strike off Companies;
    • Companies with the process of Striking off;
    • Companies under Amalgamation;
    • Companies under Liquidation;

Consequences of Non-Filing

If a company does not file Form 22A or ACTIVE before 25th April 2019, the company would be marked as ACTIVE non-compliant. When a company is marked as ACTIVE non-compliant, it would not be able to effect any of the following changes:

  • Changes in authorized capital (Form SH-07)
  • Changes in paid-up capital (Form PAS-03)
  • Changes in Director (Form DIR-12) (cessation would be allowed).
  • Changes in Registered Office (Form INC-22)
  • Amalgamation or Merger (INC-28)

If a company filed Form INC22A or ACTIVE after 25th April 2019, a penalty of Rs. 10,000 would be charged. On payment of the penalty and filing of all overdue returns, the company would be marked again as ACTIVE compliant.

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