As per Notification dated 21.02.2019, the Government has amended Companies (Incorporation) Rules 2014. These Rules shall be called “Companies (Incorporation) Rules 2019”. It has came into effect from 25.02.2019. For this you may refer Section 12(9) and Section 469(1) and (2) of Companies Act 2013.
In the said Rules, after form INC-22 , the e-form ACTIVE has been inserted.
ACTIVE – Active Company Tagging Identities and Verification
The company which was incorporated on or before 31.12.2017 is required to file e-form ACTIVE with the Registrar of Companies (RoC) . The due date of filing is 25.04.2019.
The company shall provide following information in ACTIVE form
1. Latitude and Longitude of the location where the Registered Office of the Company is situated- you can use an app to determine this
2. Photograph of Registered Office showing the external building
3. Photograph of the premises inside the Registered Office clearly showing one Director (mandatorily the one whose DSC is being affixed) sitting in the office
4. Digital Signature Certificate of two directors shall be attached to e-form ACTIVE.
The e-form ACTIVE requires certification from any professional -Practising Chartered Accountant (CA) or Practising Company Secretary (CS) or Practising Cost and Works Accountant (CWA).
- Following companies are not required to file e-form ACTIVE to RoC.
1.Companies which have been struck off
2.Companies which are under process of striking off
3.Company under liquidation
4.Company under amalgamation or dissolved.
If the company fails to file e-form ACTIVE on or before 25.04.2019, then it shall be marked as “Active Non- compliant” on or after 26.04.2019 and shall be liable to pay Rs. 10000 penalty to the Government.
Such companies cannot file following e-forms with RoC unless e-form Active shall be filed.
a. SH-07 (Change in Authorised Capital)
b. PAS-3 (Change in Paid up capital)
c. DIR-12 ( Changes in Director except cessation)
d. INC-22 (Change in Registered office)
e. INC-28 (Amalgamation, demerger)