RULE 25 :
MCA has introduced new form : e Form ACTIVE (Active Company Tagging Identities and Verification) i.e e Form 22 A
Applicability : Every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its registered office, in e-Form ACTIVE.
Due Date : on or before 26.04.2019.
Penalty : Rs. 10,000/- after Due date.
Filing of following e-forms will be barred in case e Form ACTIVE not filled with ROC :
(i) SH-07 (Change in Authorized Capital);
(ii) PAS-03 (Change in Paid-up Capital);
(iii)DIR-12 (Changes in Director except cessation);
(iv) INC-22 (Change in Registered Office);
(v) INC-28 (Amalgamation, de-merger)
Q. 1 Companies on which Filing of e Form ACTIVE Not applicable?
- Struck Off Company
- Under Process of Striking off Company
- Under Amalgamation Company
- Under Liquidation Company
- Dissolved Company
- Company incorporated on or after 1st January, 2018
Q. 2 Companies who did’t Filed there Annual ROC Filling ?
Any company which has not filed its due
- Financial statements under section 137 (i.e Form AOC-4 , AOC-4 (CFS) OR AOC-4(XBRL) or
- Annual returns under section 92 (Form MGT-7) or
with the Registrar shall be restricted from filing e-Form-ACTIVE, unless such company is under management dispute and the Registrar has recorded the same on the register.