New Compliance Requirement under Companies Act
Clause No. 25A of Companies Incorporation Rules, 2019 every company incorporated on or before 31st December 2017 and which are under "Active" status shall submit the required particulars in e- Form INC- 22A with Registrar of Companies on or before 25th April 2019.
If the company fails to do so, the status of the company will be marked as "Active Non-Compliant" from 26th April 2019 onwards.
Then, the company will be barred from filing certain important forms with ROC including share allotment, director’s changes etc.
Further late filing this e form shall be allowed only with a late fee of Rs. 10,000/-
If the company has not done its annual filing of audited accounts (AOC-4) and Annual Return (MGT-7) for the FY 2017-18, it has to file it before filing this Form INC-22A.
Attachments to the e-form are: (1) Photograph of Registered Office showing external building and (2) inside office also showing therein at least on director who has affixed his or her digital signature to this form.
Before taking the photograph, please ensure that name board of the company showing the name and address of the registered office is affixed on the outside of the office.
If the board is in English, it should show vernacular language characters also.