Active Company Tagging - Identities and Verification is a new compliance filing required by  all companies incorporated on or before 31st December 2017. Every Company registered on or before 31st December 2017 is required file this form before 25th April 2019.

With a view to enhance corporate governance and ease of doing business and at the same time, ensuring compliance and public availability of information, new requirement has placed for filing the registered office of the company and other particulars.

Active Company Tagging Identities and Verification - E-Form INC-22A (E-Form ACTIVE)

The new filing is applicable to every company incorporated on or before the 3 Ist  December,2017 and such company shall file  in e-Form ACTIVE (Active Company Tagging Identities and Verification) on or before 25.04.20L9.

The main information covered in the Form are 

1. Registered Office Address 
2. Geolocation (Latitude and Logitude) 
3. Photograph of Registered office showing
   1. External view of building and
   2. Inside view of building with at least one Director / KMP who sign the form
4. Email ID of Company - to be Verified by an OTP
5. Details of all director (All directors DIN KYC must be activated).
6. Details of Statutory Auditor
7. Details of Cost auditor if any
8. Details of Company Secretary if any.
9. Information about Annual Return and Balance Sheet filed for the year 2017-18

If company which has not filed its due financial statements under section 137 or due annual returns under section 92 or both with the Registrar shall be restricted from filing e-Form-ACTIVE. But if company is under management dispute and the Registrar has recorded the same on the register this requirement not applicable.

If company do not file the return within the specified time, the Company shall be marked as "ACTlVE-non-compliant" and shall be liable for action under sub-section (9) of section 12 of the Act.

Companies not filed e-Form ACTIVE after 26th April,2019 barred form filing below forms.

• SH-07 (Change in Authorised Capital);
• PAS-03 (Change in Paid-up Capital);
• DIR- 12 (Changes in Director except cessation);
• INC-22 (Change in Registered Office);
• INC-28 (Amalgamation, de-merger)

The penalty fixed for non filing of E-Form ACTIVE (Form 22-A) will be Rs.10000/-

Pre-Requisites for Filing E-Form INC 22A

In order to improve Corporate Governance and Compliances on the part of the Company, the Ministry of Corporate Affairs has introduced eform (INC-22A) christened ‘ACTIVE (Active Company Tagging Identities and Verification) vide rule 25 A of the Companies (Incorporation) Rules, 2014.

All Companies which got incorporated on or before 31st Dec 2017 and are under ‘Active’ status as on the date of filing shall file the particulars for verification of registration and registered office, in e-Form eForm ACTIVE-INC-22A on or before 25th April 2019. 

Before filing the Form INC-22A, the following conditions are to be fulfilled, where ever applicable

1. DIN KYC for Directors

DIN KYC for all the Directors must have been filed. If any of the Directors DIN is deactivated due to Non-Filing of KYC / Disqualification under Sec.164, E-Form 22-A cannot be filed

2. ADT-1 Filing:

The Company should have filed ADT-1 for the appointment of Auditor. The details of statutory auditor will automatically be prefilled in Form INC 22-A. Also note the period to date of appointment shall be on or after 31-03-2019. If not, company need to file ADT-1 before filing INC-22A.

3. Annual Filing of Companies

The Company must have filed the Accounts and Annual Return for FY 2017-18.

4. Requirement of Cost Auditor, If Applicable

If the Company is required to appoint a Cost Auditor, the company should have filed Form CRA- 2. If not, company need to File CRA- 2 before filing INC-22A.

5. Appointment of MD/CEO/Manager or WTD, If Applicable

In case the company is required to appoint MD/CEO/Manager or WTD, respective filings must have done before filing INC-22A.

6. Appointment of CFO, If Applicable

In case the company is required to appoint CFO, respective filings must have done before filing INC-22A. CFO is required in case of a listed company or public company having a paid-up share capital of ten crore rupees or more.

7. Appointment of Company Secretary, If Applicable

In case the company is required to appoint CS, respective filings must have done before filing INC-22A. Whole time Company Secretary is required in case company having paid up share capital of five crore rupees or more.

Details required For Filing:

1. Photograph of Registered Office showing external building and inside office also showing therein at least one director/KMP who has affixed his/her DSC to this form.
2. Email Id of company for OTP.
3. DSC of two directors (One Should be Managing Director, if any).In case of OPC digitally signed by one director. In case the person digitally signing the e-Form is Manager, Chief Executive Officer (CEO) or Chief Financial O`fficer (CFO) – Enter valid income-tax PAN.
4. The eForm has to be digitally certified by a Chartered Accountant/ Cost Accountant or a Company Secretary in whole-time practice.