MCA issued Companies (Incorporation) Amendment Rules, 2019, where after Rule 25, Rule 25A- “Active Company Tagging Identities and Verification (ACTIVE)”, has been inserted.
As per the Rule, Every company incorporated on or before 31st December, 2017 shall file the particulars of the company and its registered office, in e-Form ACTIVE on or before 25th April, 2019. Any company which has not filed its due financial statements or annual returns, shall be restricted from filing e-Form-ACTIVE, unless such company is under management dispute and the Registrar has recorded the same. Companies which have been struck off or are under process of striking off or under liquidation or amalgamated or dissolved, shall not be required to file e Form ACTIVE.
On failure to file the e-Form-ACTIVE, the Company shall be marked as “ACTIVE-non-compliant” on or after 26th April, 2019 and shall be liable for action under sub-section (9) of section 12 of the Act. A Company can file the form after 25th April, 2019 on payment of additional fee of ten thousand rupees.
Companies marked as “ACTIVE non compliant” shall not be able to request recording of following event based information unless e-Form ACTIVE is filed:
(i) SH-07 (Change in Authorized Capital);
(ii) PAS-03 (Change in Paid-up Capital)
(iii)DIR- 12 (Changes in Director except cessation)
(iv) INC-22 (Change in Registered Office)
(v) INC-28 (Amalgamation, de-merger)
The amendment shall come into force with effect from 25th February, 2019.
Click here for the notification.
