MCA issues Companies (Incorporation) Amendment Rules, 2019 wherein Rule 25A has been inserted. Rule 25 A refers to Active Company Tagging Identities and Verification (ACTIVE). The companies that are incorporated on or before 31st December, 2017 are required to file the details of the companies and its registered office via e-form ACTIVE on or before 25 April 2019.
MCA further directs that companies that have not filed its financial statement u/s 137 or annual return u/s 92 or both with the Registrar would be restricted to file e-form – ACTIVE. In case there is there is any management dispute and the same is recored with the Registrar the company can file e-form – ACTIVE.
In cases, where the companies does not intimate the details mentioned in the e-form – ACTIVE then the company will be marked as “ACTIVE -non- complaint” and would be liable for action u/s 12(9) of the Act.
Further, MCA instructs Registrar not to change or accept any event based information or records of the company which is marked as “ACTIVE-non-complaint” unless “e-form ACTIVE” is filed –
(1) SH-07 (Change in Authorised Capital)
(2) PSA-03 (Change in Paid -up Capital )
(3) DIR-12 (Change in Director except cessation)
(4) INC-22 (Change in Registered Office)
(5) INC-28 (Amalgamation, de-merger)
MCA further states that company who files the e-form ACTIVE on or after 26th April 2019 will be liable to pay a fee of Rs. 10,000.
The companies that have been struck off or are under process of striking off or under liquidation or amalgamation are not required to file e-form ACTIVE.
Further, MCA has also inserted e-form ACTIVE INC-22.
Find the link below of the e-form ACTIVE INC-2 and Companies (Incorporation) Amendment Rules, 2019