E- Form INC-22A has been introduced by the MCA for the address validation of all registered companies under the Companies Act, 2013. This new form is applicable for all the registered companies under the companies act 2013.
This rule applies to the companies incorporated on or before 31st December 2017 has to file the details of the company and its relevant registered office. The due date for filing this form was 25th April 2019. (The government has extended the due date till 15th June 2019.)
Moreover, there are no statutory fees for filing of Form INC-22A on or before the due date. But the late fee for filing Form INC-22A is ₹10,000/- for the delay in filing Form ACTIVE. However, due to the outbreak of the Coronavirus pandemic, the companies whose status is “ACTIVE non-compliant” due to the non-filing of the Form INC-22A, can now fill this form without any late fee till September 2020.
The purpose of this form is to ensure that the companies e-file their details accurately so that there is a proper check on them, and also, to ensure that the creation of shell companies is prevented in the upcoming years.
Applicability of Form Inc-22A
All companies incorporated on or before 31st of December, 2017 shall file the particulars of the company on or before the 25th of April, 2019 with the Registrar. However, there are certain companies that are having exemption from filing this form:-
- Companies incorporated after 01.01.2018
- Companies struck off from the Register
- Dissolved Companies
- Companies under the process of strike-off
- Companies under amalgamation
- Lastly, Companies under liquidation
Cases where company cannot file form INC-22A
In the following cases, company can not file the Form INC 22A:-
- If DIN of the director is not activate due to the non-filing of DIR-3 KYC.
- If the Director is disqualified under Section 167.
- Annual filing for the financial year 2017-18 is pending
- The company has not appointed CS if paid-up capital is 5 cr. Or more
- If KMP not appointed as per the requirement of the company
- If auditor not appointed as per requirement
The company should first get rid of its above-mentioned non-compliance by filing the required form i.e. DIR 3 KYC to activate DIN of Director, Complete the pending annual filing and also, file ADT-1 for auditors appointment etc.
Consequences of Non-filing of Form INC-22A
In case a company does not file the INC-22A (ACTIVE) form, the government will not be accepting certain forms including:
- SH-07 (Change in Authorized Capital)
- PAS-03 (Change in Paid-up Capital)
- DIR-12 (Changes in Director except for cessation)
- INC-22 (Change in Registered Office)
- INC-28 (Amalgamation, de-merger)
Information required to file E-Form INC – 22A
- Company Details: You have to provide exact details of the company name Registered office address, including Latitude & Longitude of Registered Office address.
- Company’s Mail-id: You need to provide only the E-mail id of the company, for instance, email@example.com or firstname.lastname@example.org or email@example.com
- Directors’ details: This will include Directors’ e-mail id, along with his DIN. Directors’ e-mail id will be OTP verified.
- Statutory & Cost Auditor Details: You have to provide the complete details of Statutory auditors as well as Cost Auditors if they have been appointed
- SRN of RoC returns: In Form INC-22A, you have to provide the Service Request Number (SRN) of annual compliance e-forms AOC-4 & MGT-7, of the FY 2017-18.
- KMP Details: In Form ACTIVE, you will have to provide complete details of the Key Managerial Persons or KMP of the directors.
Step by Step Process to File MCA E-Form INC-22A
Time needed: 3 minutes.
- Download form ADT1
Download form ADT-1 from the MCA site. Please do not download from any other website as those forms may not be the recently updated ones.
- Fill up the required details with respect to Company
Enter CIN & click on Pre-Fill. Some details will be prefilled & you have to fill up all other details as asked for in the form. If you have collected the above information then it will be easier for you to fill the form.
- Fill up the required details with respect to Auditors
Enter details of the statutory auditors and Cost auditor appointment requirement
- Enter details of Directors
Details of the managing director or the chief executive officer or whole time manager along with DIN/PAN, Name and designation
- Mention details of the company secretary
Details of the company secretary of the company in case it is applicable along with PAN name and membership number
- Fill up Details of the chief financial officer
Details of the chief financial officer of the company in case it is applicable
- Enter details of other forms required
Details of other forms including AOC-4-AOC-4 XBRL and MGT-7 filed for the FY 2017-18
- Provide Declaration & Verification as well as upload documents
After including all the above-given details one has to attach the photographs of the company premises in a prescribed format.
- e-Sign Form with DSC
Sign form with authorized director’s valid digital signature certificate.
- Click on check and pre-scrutiny
Now in the last step, click on check and pre-scrutiny before uploading it to MCA site.
- Upload Form
Lastly, Go to MCA site and Upload your form after logging in to your account.
Documents to be attached in the Form INC-22A
- Photograph of the inside office showing therein at least one director/KMP and the same director will affix its DSC on the form.
- Likewise, Photograph of the external building of registered office showing company name as well as the registered address on the board.
- 1 Photograph of Registered Office signboard outside office building showing the name of the Company in English and Regional language.
- Further documents:-
- Form MGT-14 and paid challan If Company has more than 15 Directors on -its Board a Special Resolution passed at the General Meeting
- Digitally Signature (DSC) of one Director and one KMP (if any) or Two -Directors in case of other than OPC
- Form- AOC 4 & MGT- 7 of FY 2017-18.
- Form ADT-1 for Appointment of Statutory Auditor
Any company which has not filed its financial statements or annual returns or both with the Registrar shall be restricted from filing the ACTIVE form. However, if the company is under management dispute and the same has been recorded by the Registrar, then it shall be allowed to file E-Form INC – 22A.
No, it’s not mandatory that in the photograph, latitude, and longitude should be appeared. However, it is recommended for better compliance that the photograph itself should mention longitude and latitude of the place where the photograph is taken.
Yes, the board should be containing details of the registered office of the Company in English and in a regional language, as well in line with the provisions of Section 12 of the Companies Act, 2013.
Also, the Company’s Name along with Registered office address should be painted on such Board.
Yes, the company has to maintain minimum prescribed limit of directors i.e. two in case of a private company and three in case of a public company and directors need to appointed first for the purpose of meeting this compliance.