Form INC-22A is introduced by the Ministry of Corporate Affairs (MCA) to check the authenticity of all registered companies under the Companies Act, 2013. This form was introduced by the Ministry of Corporate Affairs (MCA) on the 21st of February, 2019.
Form INC-22A introduced to check the existence of Registered office addresses of all the companies registered under the Companies Act, 2013. However, Dormant companies are exempt from the filing of form INC-22A. The form was introduced to make sure that the companies file all the details correctly so that proper control is maintained and to make sure that the formation of shell companies is restricted. The due date for filing form INC-22A is 25th April 2019.
Who can file Form INC-22A?
All companies registered on or before 31st of December, 2017 shall file details regarding the company and the address verification of the registered office in Form INC-22A on or before the due date of the 25th of April, 2019 with the Registrar. However, there are some companies which are not required to file Form INC-22A: –
- Companies incorporated after 01.01.2018
- Companies struck off from the Register
- Companies under the process of strike-off
- Companies under the process of amalgamation
- Companies under the process of liquidation
- Companies that are dissolved
If a registered company made a default in filing its financial statements under Section 137 or annual returns under Section 92 or both under the Companies Act,2013 with the Registrar cannot file Form INC-22A.
Details which are required to filed Form INC–22A
- Name of the company
- Company Identification Number (CIN)
- Registered office address including the Pin-code.
- Longitude/latitude of the registered office
- Email and Mobile Number for Verification
- Information about all associated directors with Director identification number
- Information about the auditor
- Information on cost auditor (if applicable to the company)
- Details of the Whole Time Director/MD/Manager/CEO/CFO.
- Company Secretary, where applicable
- Chief Financial Officer, where applicable
- Details of the Certifying Authority (Chartered Accountant or Company Secretary)
- Details of AOC – 4 and MGT – 7 filed by the company
Consequences if Form INC-22A is not filed.
If a company failed to file the Form INC-22A before the due date 25th of April, 2019, it shall be marked as “ACTIVE non-compliant”, and shall be liable for penalty under the provisions of Companies Act, 2013 and Registrar of companies shall not record any changes in the following Forms until the e-Form ACTIVE is filed:
- Form SH-07 (Notice to the registrar of any alteration of share capital)
- Form PAS-03 (Return of Allotment of Securities).
- Form DIR-12 (Particulars of appointment of directors and the key managerial personnel and the changes among them).
- Form INC-22 (Notice of situation or change of situation of registered office).
- Form INC-28 (Notice of Order of the Court or Tribunal or any other competent authority).
Amount of Fee for Filing E-Form INC – 22A
There is no fee for filing Form INC–22A before the 25th of April, 2019. However, a fee of Rs.10,000 will be charged by the company in other cases.