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Form INC 22A – ACTIVE – Virtual Auditor
Do not do direct s[inRecently MCA has passed the order, Every specified company shall file in MSME
Form I details of all outstanding dues to Micro or small enterprises suppliers existing on the date of
notification of this order within thirty days from the date of publication of this notification. The Same
been later extended to thirty days from the date of deployment of Form on MCA website vide General
Circular No. 01/2019 dated 21.02.2019.
With a spate of corporate irregularities coming to the fore, the Centre has decided to make disclosure
norms more stringent. Corporate India is now required to submit details of transactions involving receipt
of money or loans taken by them, which are otherwise not considered deposits.nign as many words may
not be properly translated
Which companies are exempt from filing INC-22A?
 Struck off Companies (Whether by ROC or sue motto)
 Companies under the process of Strike off
 Companies under amalgamation
 Companies Dissolved
Last date of Filing INC-22A:
The last date for filing INC-22A is 25th
April 2019.
INC-22A Form Filing Fees charged by MCA:
MCA is not charging any fees for the filing of INC-22A, if the form is filed by 25th
April,
2019. The practicing professionals who are certifying the form may charge their
certification fees.
Consequences of Non- filing INC-22A:
The company which do not file INC 22A shall be marked as ACTIVE- non- compliant
with effect from 26th
April 2019 and shall be liable to action under Section 12(9) of the
Act, i.e. the Registrar may conduct a physical verification of the Registered Office and if
any default is found, may initiate action for the removal of the name of the company
from the Registrar of Companies.
Also, the defaulting company will be restricted from the filing of the following forms:
 SH-07 (Change in Authorized Capital)
 PAS-03 (Change in Paid- Up Capital)
 DIR-12 ( Change in Director, except Cessation)
 INC-22 (Change in Registered Office)
 INC-28 ( Amalgamation, de-merger)
Further, the directors of the company shall be marked as the “Directors of the ACTIVE-
Non- Compliant”.
However, the company and its directors can revive its status of ACTIVE-Compliant, as
soon as the compliances are done along with payment of late fees of Rs.10000/-
Pre-requisites of the form INC-22A:
Before filing the INC-22A, the company must ensure that all compliances with regard to
the filing of Financial Statements (Section 137) and Annual Returns (Section 92) for the
Financial Year 2017-18 have been made, unless the company is under the
management dispute and the Registrar has recorded the same.
Procedure for filing the Form INC-22A:
A. Active Fields i.e. fields to be filled:
1. CIN of the company
2. Latitude and Longitude details
3. E-mail id of the company
4. OTP received on the E-mail id provided
5. Whether a company is required to appoint a Cost Auditor (Yes/ No)?
(Please note that only the aforesaid fields can be manually filled by the company, all
other details shall be pre-filled)
Attachment with form INC-22A:
The only attachment required in the form is the photograph of any one of the
Directors/KMP signing INC-22A. The photograph must be taken inside as well as
outside the Registered Office showing the name and address of the Company. 2
standard images have been enclosed for the purpose of reference only.
Certification of Form INC-22A:
1. 2 Directors or 1 Director and 1KMP (1 Director in case of OPC)
2. Practicing CA/CS/CWA (CA shall be required to generate a UDIN for all the
certifications made on or after 1st
February 2019)
Points to Remember before filing of Form INC-22A:
1. Please ensure that the status of DIN of all the Directors is “Approved”.
2. Though as per the Proviso to Rule 25A, only 4 categories of companies as stated
earlier is exempt from the filing of INC-22A, however, practically, the form as on date is
not accepting the CIN of a Dormant Company.
3. All the details in the form are pre-filled except the few already mentioned earlier,
which means that before the filing of INC-22A all other compliances shall be done at
least for the Financial Year 2017-18 (Recommendation: Kindly update the filing status
for all the years)
4. “Send OTP” button will automatically get activated after the form has been completely
filled and no errors have occurred after clicking the “Check Form” option.

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Active (company kyc)

  • 1. Form INC 22A – ACTIVE – Virtual Auditor Do not do direct s[inRecently MCA has passed the order, Every specified company shall file in MSME Form I details of all outstanding dues to Micro or small enterprises suppliers existing on the date of notification of this order within thirty days from the date of publication of this notification. The Same been later extended to thirty days from the date of deployment of Form on MCA website vide General Circular No. 01/2019 dated 21.02.2019. With a spate of corporate irregularities coming to the fore, the Centre has decided to make disclosure norms more stringent. Corporate India is now required to submit details of transactions involving receipt of money or loans taken by them, which are otherwise not considered deposits.nign as many words may not be properly translated Which companies are exempt from filing INC-22A?  Struck off Companies (Whether by ROC or sue motto)  Companies under the process of Strike off  Companies under amalgamation  Companies Dissolved Last date of Filing INC-22A: The last date for filing INC-22A is 25th April 2019. INC-22A Form Filing Fees charged by MCA: MCA is not charging any fees for the filing of INC-22A, if the form is filed by 25th April, 2019. The practicing professionals who are certifying the form may charge their certification fees. Consequences of Non- filing INC-22A: The company which do not file INC 22A shall be marked as ACTIVE- non- compliant with effect from 26th April 2019 and shall be liable to action under Section 12(9) of the Act, i.e. the Registrar may conduct a physical verification of the Registered Office and if any default is found, may initiate action for the removal of the name of the company from the Registrar of Companies. Also, the defaulting company will be restricted from the filing of the following forms:  SH-07 (Change in Authorized Capital)
  • 2.  PAS-03 (Change in Paid- Up Capital)  DIR-12 ( Change in Director, except Cessation)  INC-22 (Change in Registered Office)  INC-28 ( Amalgamation, de-merger) Further, the directors of the company shall be marked as the “Directors of the ACTIVE- Non- Compliant”. However, the company and its directors can revive its status of ACTIVE-Compliant, as soon as the compliances are done along with payment of late fees of Rs.10000/- Pre-requisites of the form INC-22A: Before filing the INC-22A, the company must ensure that all compliances with regard to the filing of Financial Statements (Section 137) and Annual Returns (Section 92) for the Financial Year 2017-18 have been made, unless the company is under the management dispute and the Registrar has recorded the same. Procedure for filing the Form INC-22A: A. Active Fields i.e. fields to be filled: 1. CIN of the company 2. Latitude and Longitude details 3. E-mail id of the company 4. OTP received on the E-mail id provided 5. Whether a company is required to appoint a Cost Auditor (Yes/ No)? (Please note that only the aforesaid fields can be manually filled by the company, all other details shall be pre-filled)
  • 3. Attachment with form INC-22A: The only attachment required in the form is the photograph of any one of the Directors/KMP signing INC-22A. The photograph must be taken inside as well as outside the Registered Office showing the name and address of the Company. 2 standard images have been enclosed for the purpose of reference only. Certification of Form INC-22A: 1. 2 Directors or 1 Director and 1KMP (1 Director in case of OPC) 2. Practicing CA/CS/CWA (CA shall be required to generate a UDIN for all the certifications made on or after 1st February 2019) Points to Remember before filing of Form INC-22A: 1. Please ensure that the status of DIN of all the Directors is “Approved”. 2. Though as per the Proviso to Rule 25A, only 4 categories of companies as stated earlier is exempt from the filing of INC-22A, however, practically, the form as on date is not accepting the CIN of a Dormant Company. 3. All the details in the form are pre-filled except the few already mentioned earlier, which means that before the filing of INC-22A all other compliances shall be done at least for the Financial Year 2017-18 (Recommendation: Kindly update the filing status for all the years) 4. “Send OTP” button will automatically get activated after the form has been completely filled and no errors have occurred after clicking the “Check Form” option.