The Central Government, vide notification dated 21st February 2019 has notified the Companies (Incorporation) Amendment Rules, 2019. According to the new rules, every company registered before 31St December 2017, are required to fill an E-form “ACTIVE” or “INC-22A” on or before 15th June 2019.

Form INC – 22A | Due Date Extension

The due date of furnishing Form INC 22A Active was 25 April 2019.

The Central government, vide notification dated 25 April 2019 has amended Companies Incorporation Rules, 2014. These rules may be called the Companies (Incorporation) Fourth Amendment Rules,2019. They shall come into force on the date of publication in the official gazette.

In the Companies (incorporation) Rules, 2014, in rule 25A, in sub-rule (l) of for the words and figures ‘on or before 25.04.20I9, the words and figures on or before 15.06.2019′ shall be substituted. Now the due date of furnishing form INC-22A is 15 June 2019.

Penalty for not filing INC – 22A

In the companies (Registration offices and Fees) Rules 2014 in the Annexure, in item VIII. Fees for filling e- Form ACTIVE under rule 25A of the companies Incorporation Rules, 2014, the following shall be substituted, namely.-

Fee payable till 15.06.2019
Fee payable after the due date Rs. 10,000

Applicability of Form INC 22A

It is clear that companies incorporated before 31St December 2017 are required to fill INC-22A. The Companies which have not filed its financial statements or annual returns (i.e., AOC-4 and MGT-7) shall be restricted from filing INC-22A.

Information to be furnished

  • Name and CIN of the Company
  • Registered Address of the company
  • Email for OTP verification
  • Photograph of the registered office showing the external building and inside premises.
  • Details of Statutory Auditors
  • Details of Cost Auditor, Company Secretary and CFO of the company, if applicable
  • Details of the Managing Director or CEO or Manager or Whole-time Director of the company
  • Details of form AOC-4 and MGT-7 for FY 2017-18 and SRN number would also be required.

What happens if you do not file the Form INC – 22A within the deadline

Those companies who do not file INC-22A shall be marked as “ACTIVE-non-compliant” on or after 15 June 2019.  The “Active-Non Compliant Companies” will be prohibited from filing these E-forms.

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

Note: It is important that every registered company files the Form INC 22A to be able to rotate their directors or make changes in their registered office.