In line with the Companies Act, 2013, MCA has introduced an E-Form INC-22A for address validation for all registered companies. This new form is applicable for all companies registered with the MCA.
Companies that were incorporated between 31st December 2017 and the date of this rule has to file the details of the company and their registered office before the deadline of 25th April 2019 (the government has extended the deadline until 15th June 2019).
Moreover, there are no statutory fees for filing Form INC-22A on or before the due date. However, late filing fees are *10,000/- when Form ACTIVE is delayed. Despite this, companies whose status is currently “ACTIVE non-compliant” due to the non-filing of Form INC-22A can now complete this form without having to pay a late fee until September 2020 as a result of the Coronavirus outbreak.
By using this form, the companies can ensure that their details are correctly entered into an e-filing system, which will prevent shell companies from being created in the future.
Form Inc-22A: Applicability
The Registrar shall file the company’s particulars on or before the 25th of April, 2019 with all companies incorporated before the 31st of December, 2017. However, there are some companies which are exempt from filing this form.
- Companies incorporated after January 1, 2018
- Registries that have been struck off
- Companies that have been dissolved
- Companies that have been struck off
- Mergers and acquisitions
- Finally, liquidated companies
INC-22A cannot be filed in these cases
Form INC 22A cannot be filed in the following situations:
- Due to the failure to file DIR-3 KYC, the director’s DIN is not activated.
- Disqualification of the Director under Section 167.
- We are preparing our annual report for the 2017-18 financial year
- No Chief Strategy Officer has been appointed if capital is at least 5 crores.
- If KMP is not appointed according to the company’s requirements
- Not appointing an auditor in accordance with the requirement
First, the company should get rid of its above-mentioned non-compliance issues by filing the mandatory form, DIR 3 KYC for activating DINs of Directors, completing pending annual filings, and filing ADT-1 for auditors assignment, etc.
Not filing Form INC-22A can have serious consequences
Certain forms will not be accepted by the government if INC-22A (ACTIVE) is not filed by a company:
- Change in Capital Authorization (SH-07)
- Pay-Up Capital Change PAS-03
- Director change except for ceasation (DIR-12)
- The change of registered office is included in INC-22 (CN-22)
- Incorporated-28 (Amalgamation, de-merger)
To file INC – 22A electronically, you will need the following information:
- Company Details: Please provide the name of the company, its registered office address with the latitude and longitude.
- Company’s Mail-id: It is necessary to provide the email address of the company. For example, email@example.com, firstname.lastname@example.org, or email@example.com.
- Directors’ details: This will include Directors’ e-mail id, as well as their DIN. Directors’ e-mail id will be OTP verified.
- Statutory & Cost Auditor Details: You must provide the names and contact information for both the Statutory auditors and Cost Auditors.
- SRN of RoC returns: Service Request Number (SRN) of AOC-4 and MGT-7 of annual compliance for FY 2017-18 must be provided in Form INC-22A.
- KMP Details: For Form ACTIVE, you will need to provide full information about the Key Managerial Personnel of each director.
An Overview of the MCA E-Form INC-22A Filing Process
- Please do not download Form ADT1 from any other website, as these may not be updated forms. Access the form at the MCA website by downloading ADT-1.
- When you complete the required details regarding your company, click on Pre-Fill. Some details will be pre-filled for you and other details will have to be filled in. If you have collected the above information, then it will be easier to fill out the form.
- Input details of the statutory auditors and cost auditors to be appointed in the Auditors section
- Include details of the directors of the company, including contact information, DIN/PAN, name, and title of the managing director or chief executive officer
- Include the name and PAN number of the company secretary, if applicable, along with the details of the company secretary.
- Provide the name and contact information of the chief financial officer of the company, if applicable
- Detailed information about other forms such as AOC-4-AOC-4 XBRL and MGT-7 filed for Fiscal Year 2017-18
- Provide declaration & verification and attach documents After including all of the above-given details, the photographs of the company location should be attached in a prescribed format.
- Electronic signature form with a certificate of digital signature from an authorized director.
- Before uploading to the MCA site, click on check and pre-scrutiny in the last step.
- Log in to your account on MCA’s website, then upload your form.
Attachments to the INC-22A form
- At least one director/KMP can be seen inside the office, and the same director will affix his/her DSC on the form.
- Photograph of the exterior of the registered office showing the company’s name as well as its address.
- The photograph shows the name of the company in English and regional language on the Registered Office signboard outside the office building.
- Documents further reading:
- If the company has more than 15 directors on its board, pass a resolution at the general meeting to form the MGT-14 and pay the challan
- In the case of non-OPC, digital signatures (DSC) of two Directors are required or digital signatures of one Director and one KMP (if any)
- This form is for AOC-4 and MGT-7 of FY 2017-18.
- ADT-1, Form for Appointing Statutory Auditor