MCA has introduced E-Form INC-22A for address validation of all registered companies under this Companies Act, 2013. INC-22A Applicability: All the companies incorporated on or before 31st December 2017 shall file this form for address verification. MCA introduced this form on 21st February 2019, this form was to be filed till 25th April 2019 with the registrar. The word ACTIVE in its name tag goes for (Active Company Tagging Identifies and Verification). The Additional Fees after 25th April 2019 is Rs.10,000/-
Under the CFSS-2020, this form is covered which means one can fill this form under this scheme without any additional fees up to 30th September 2020.
The Idea behind the introduction of Form INC-22A:–
This form was introduced with the idea to ensure that the companies should e-file their details accurately so that a proper check is maintained, and also to remove all shell companies from the registrar of companies.
Form INC-22A Applicability:-
Form INC-22A (ACTIVE) is to be filled by all the companies as stated above, companies incorporated on or before 31st of December, 2017 for the address validation of the registered office and necessary details of the company.
Form INC-22A not applicable if the following cases:-
The following mentioned companies are not required to file INC-22A.
- Companies that are struck off from the registrar of companies.
- Companies that are under the process of strike-off.
- Companies that are under liquidation or they have dissolved.
- Companies that are under amalgamation.
- Companies incorporated on or after 01-01-2018.
- All companies, which have not filed its due financial statements under section 137 or due annual returns under section 92 or both with the registrar such company shall be restricted to file Form INC-22A (ACTIVE). If there is a dispute under the management of the company and the same has been recorded by the Registrar, then the company will be allowed to file such form.
Consequences of non filing of INC-22A:-
The following mentioned forms cannot be filed if INC-22A is not filed before the extended due date for filing of INC-22A i.e. before 15.06.2019. After the due date, Company status will be changed from Active to Active Non-Compliant Status and the following forms cannot be filed with MCA.
- Sh-7 (Increase in Authorized Capital)
- PAS-3 (Allotment of Shares in the company)
- DIR-12 (Appointment and Resignation of Director(Except
- INC-22 (Change in Registered Office of the company)
- INC-28 (For purpose of Amalgamation or de-merger of the company)
It will not be possible to do the above activities in case of a company having Active Non-Compliant Status.
INC-22A Form requirements and information to be filled in form is as below :-
- Name of the company and CIN (Company Identification Number) which was issued at the time of the incorporation on the certificate.
- Registered office address with Pincode, on submission of the CIN the address should be auto-filled and these detail should be obtained from the maps that are the location of the registered office on the map defining latitude/longitude.
- One should also submit Email and Mobile Number for receiving One Time Password, once the form is filled up and error-free the ‘Send OTP’ button will be activated.
- Information about the auditor that the company has filed form ADT-1 for the financial year in which the appointment of the auditor was taken place. Other details of auditors like PAN, Firm Registration Number, Period of Appoint, Name of the firm.
- Information about the cost auditor (if applicable) that the company has filed the form CRA-2 for the appointment of cost auditor. Other detail of cost auditors like a financial year to be covered, Membership Number/Firm Registration Number as the case may be, Name of individual/firm/LLP.
- Information about all associated directors to note that the DIN of every associated director must be in an ”Approved” status and not disqualified. Other details of directors like Number of Directors, DIN, and status of DIN.
- Information about CEO/CFO/Key Managerial Person MD/Manager/ Whole Time Director. Other details of them like Name, DIN/PAN, and Designation.
- Information about Company Secretary (CS) where it is applicable, his Name & DIN/PAN along with Membership Number.
- Information on Certifying Authority (CS/CA) their details like DSC of certifying authority, Membership Number, CA/CS/Cost Accountant.
- AOC-4 & MGT-7 must be furnished with this form and SRN for both forms.
- The registered office of the company in which one of the directors of the company is present its photograph must be attached internal and external photo along with this form.
ACTIVE Form INC-22A Last Date:-
As per the CFSS-2020 Form, INC-22A (ACTIVE) must be filled till 30th September 2020, there are no fees for this form, and non-compliance of it will lead to continued status as a ”ACTIVE non-compliant” and shall be liable to late fees or penalty of Rs.10,000/- as per companies act 2013.
Steps to file the INC-22A Form?
This form includes various sections, sequence, and procedure to file it
- Step1: Enter Company name, registered address, registered email id all such basic details of form.
- Step2: Details of Directors along with the name and status of DIN.
- Step3: Information of the Statutory Auditors.
- Steps4: Requirement of Cost Auditor and details of it.
- Step5: Details of the MD or CEO or Whole Time Manager along with DIN/PAN NAME & Designation.
- Step6: Details of the CS of the company if applicable along with PAN/Name and Membership Number.
- Step7: Information regarding the Chief Financial Officer (CFO) of the company if applicable.
- Step8: Details of other forms including AOC-4 XBRL and MGT-7 filed for a respective financial year.
- Step9: Upload photographs of exterior of office with Board and Interior with Director sitting in the office. These 2 photos are compulsory to be attached.
- Step10: Click on “Check Form” for any error to be checked and corrected. After the form is checked with no errors, then details cannot be modified in form without clicking the “Modify” button.
- Step11: Now, INC-22A is required to be signed using Digital Signature (DSC) of Two Directors in the case of Private Limited Company and One Director in the case of OPC. (Note – DSC of both director or single director should be associated with MCA.)
- Step12: INC-22A is to be certified as true and correct by CA/CS/CMA in whole-time practice by entering the details of professional and signing the form using Digital Signature (DSC).
- Step13: Now, Click on “Pre-Scrutiny” to perform some check and display errors, if any. If there are no errors, then “No errors found” message is displayed on the screen.
- Step14: “Send OTP” option will be enabled, if no errors found in the pre-scrutiny of the form. Then click on the “Send OTP” option and enter OTP received on email id of the company entered in the form.
- Step15: Enter OTP and form will be successfully validated for e-filing.
- Step16: Login to the MCA E-Filing web page and then upload the form under e-filing.
Every company has the opportunity to opt for CFSS-2020 by completing the filing before 30th September 2020, one should file this Form INC-22A (ACTIVE) for avoiding the late fees of Rs.10,000/- and other consequences.