The Ministry of Corporate Affairs has come up with the KYC of the registered office of the Companies wherein Rule 25A has been inserted in the Companies (Incorporation) Rules, 2014 that shall come into force w.e.f. 25th February 2019 vide notification dated February 21, 2019.
Rule 25A: Every company incorporated on or before December 31, 2017, shall file the particulars of the company and its registered office, in e-Form INC-22A [ACTIVE (Active Company Tagging Identities and Verification)] on or before April 25, 2019.
Why such a requirement came up?
To solve all the above issues, Govt. has come up with one-time compliance to ensure that the company is active with its registered office. Govt. has also empowered ROC to physically verify the registered office if they thought. So, by requiring photos, Govt. want data bank of photos of registered office which can be used in the future, if required.
Particulars and documents required to be filled in the ACTIVE form:
This form needs to be certified by a Practicing CS/CA/CMA. Professional need to certify about the correctness of Email Id, Registered office photos, Directors DIN status, CS and KMP appointment provisions etc.
Upto April 25, 2019 – Nil, After April 25, 2019 – Rs. 10,000/-
Which Company will be unable to file this form?
Exemption from the filing:
Companies which have been struck off or are under the process of striking off or under liquidation or amalgamated or dissolved as recorded in the register, shall not be required to file e-Form ACTIVE.
Effect of Non-Compliance:
In case a company does not file this form, the Company shall be marked as “ACTIVE-non-compliant” on or after April 26, 2019, and shall be liable for action under section 12(9) i.e Registrar may without prejudice to the provisions of section 12(8), initiate action for the removal of the name of the company from the register of companies under Chapter XVIII.
The following event-based information or changes shall be not be accepted by the Registrar from such non-compliant companies –