After KYC of the Directors of the Company, MCA has issue notification on 21.02.2019, and amend the Companies (Incorporation) Amendment Rules, 2019, wherein
- These rules shall come into force from 25.02.2019.
- Insertion of new Rule 25A after Rule 25.
- Insertion of New Form 22A (e-form Active)
Rule 25 of the Companies (Incorporation) Rules, 2014 specifies about the Verification of Registered Office:
(1) The verification of the registered office shall be filed in Form No.INC.22 along with the fee, and
(2) There shall be attached to said Form, any of the following documents, namely:-
(a) the registered document of the title of the premises of the registered office in the name of the company; or
(b) the notarized copy of lease or rent agreement in the name of the company along with a copy of rent paid receipt not older than one month;
(c) the authorization from the owner or authorized occupant of the premises along with proof of ownership or occupancy authorization, to use the premises by the company as its registered office; and
(d) the proof of evidence of any utility service like telephone, gas, electricity, etc. depicting the address of the premises in the name of the owner or document, as the case may be, which is not older than two months.
Every Company Incorporated on or before 31.12.2017 shall required to file the eForm-20A
Restriction for non-filing of the Form
Who has not filed its due Financial Statements or Annual Return or both unless there is management dispute and recorded with Registrar.
Companies which are exempted to the file the Form
- Struck Off Company
- Under Process of Striking off Company
- Under Amalgamation Company
- Under Liquidation Company
- Dissolved Company
Consequences of Non Filing
- Marking of status of Company as “Active – Non Compliant” in MCA Master Data and
- However company shall be marked as “Active – Compliant”, on payment of 10,000/- if filed after 25.04.2019
- Penalty of Rs 10,000/-
- The company could be Struck off by Registrar of Companies under Section 12(9) of the Companies Act 2013.)
- Filing of following e-forms shall not be accepted:
- SH-07 (Changes in Authorised Capital);
- PAS-03 (Changes in Paid-up Capital);
- DIR- 12 (Changes in Director except cessation);
- INC-22 (Changes in Registered Office)
- INC-28 (Amalgamation, de-merger)
Most Important point to be noted:
- There is mandatory attachment in the Form: Photograph of the registered office showing inside and outside office along with Director/KMP who is attested this Form.
- Companies which were incorporated after 31.12.2017 are not required to file the e-Form- 20A
- Companies are required to complete its Annual Filing before filing of e-form Active (i.e. 22A).
- If form is not filed, Company can not Alter its Authorised, Paid-up Capital, etc
- Company shall not be allowed to appoint/reappoint its Directors.
- Company cannot change its registered office.
- Company cannot file application for Amalgamation/Demerger
Hence it would be a challenge for the Corporate and Professionals to meet the requirement in a professional manner. This is where DBC can help you due to its streamlined and professional methodologies of working.