What is Governing laws ?
the Companies (Incorporation) Amendment Rules, 2019.
Effective Date ?
Laws was announced on 21 Feb 2019 and effective date of Rule is 25 Feb 2019
After the rule number 25 a new rule added namely Rule 25A
Which company required to file ?
All company Incorporated on or before 31 Dec 2017
What is time limit (Due Date) ?
Every company shall file ACTIVE form on or before 25 April 2019.
What would be consequence if ACTIVE form not file within due date ?
The company who has not filed ACTIVE form shall mark as “ACTIVE-Non complaint “ on or after 26 April 2019.
And such company can’t file following form
- SH-07 (change in authorized capital )
- PAS -03 (Change in paid up capital)
- DIR-12 (change in Director , although for cessation only can be filed)
- INC-22 (change in registered office )
- INC-28 (amalgamation Demerger )
What if ACTIVE form filed after due date ?
If Form filed after due date then there is late fee of Rs. 10,000.00
Which company can’t file ?
- Company which has not filed financial statement (AOC-4) as per section 137
- Company which has not filed Annual return (MGT-7) as per section 92.
What are the detail required to file form ??
1. Company Details
▪Name & Reg. Office
▪Latitude & Longitude (RO)
▪mail ID & OTP verification
▪No. of Directors with DIN (Disqualified and Non-KYC DIN cannot be entered)
2. Statutory & Cost Auditor Details
▪Name, PAN
▪Membership, FRN
▪Period of Appointment
3. KMP Details
4. SRN of e-form AOC-4 & MGT-7 for FY 2017-18
5. Photo of
A. Outside of Building
B. Inside Premises with presence of atleast 1(one) Director /KMP who is affixing DSC to the eform
Companies are not required to file ACTIVE form ?
The company has been
- struck off
- under process of striking off
- under liquidation
- Amalgamated
- Dissolved