DETAIL ANALYSIS OF RULE 25A-Active Company Tagging Identities and Verification (ACTIVE)

(1) PROVISIONS: RULE 25A OF COMPANIES INCORPORATION (AMENDMENT) RULES, 2019

(2) FORM:    FORM INC-22A - ACTIVE (Active Company Tagging Identities and Verification) 

                               In Short - e-FORM ACTIVE

(3) DUE DATE OF FILING: ON OR BEFORE 25.04.2019

(4) APPLICABILITY:

FOLLOWING COMPANIES ARE REQUIRED TO FILE E-FORM ACTIVE:

1. Company is incorporated on or before 31.12.2017
2. Provided the Company mentioned above has make all filings under Section 137 and 92.
3. Further, if filing under section 137 and 92 is not made due to Management dispute and Such Dispute is reported to Registrar of Companies.

IN SHORT EVERY COMPANY WHO IS INCORPORATED ON OR BEFORE 31.12.2017 HAS NEITHER MADE FILING UNDER SECTION 137 AND 92 NOR REPORTED MANAGEMENT DISPUTE TO REGISTRAR, IS RESTRICTED FROM FILING E-FORM ACTIVE, WHICH MEANS COMPANIES NEED TO COMPLETE ITS FILING FIRST THEN WILL BE ABLE TO FILE E FORM ACTIVE AND SUCH NEED TO BE DONE BEFORE DUE DATE UNLESS IT WILL ATTRACT THE PROVISIONS AS MENTIONED IN POINT 6 & 7 OF THIS WRITE UP. 

(5) EXEMPTED COMPANIES:

Following Companies shall not be required to file e-form ACTIVE:

1. Every Company incorporated on or after 01.01.2018
2. Any Company which have been struck off or under the process of Striking Off or under Liquidation or Amalgamated or Dissolved, as recorded in the register of Registrar.

(6) CONSEQUENCES OF NON FILING OF e-FORM ACTIVE TILL 25.04.2019: 

1. Company shall be marked as "ACTIVE-non-compliant" on or after 26.04.2019
2. The Registrar may cause a physical verification of the registered office of the company in such manner as may be prescribed and if any default is found to be made in complying with the requirements of section 12(1), he may without prejudice to the provisions of section 12(8), initiate action for the removal of the name of the company from the register of companies under Chapter XVIII.
3. Unable to file following Forms for mentioned reasons only:

• SH-7 (Change in Authorised Capital)
• PAS-3 (Return of Allotment of Securities)
• DIR-12 ( Changes in Director except Cessation)
• INC-22 (Change in Registered Office)
• INC-28 (For Amalgamation and Demerger only)  

(7) REMOVAL OF NON-COMPLIANCE:

The Company shall be marked "Active" If Comapny had filed "e-Form ACTIVE" on or after 26.04.2019 with payment of Rs. 10000/-

(8) PRE-REQUISITES FOR FILING e-FORM ACTIVE:

Before Filing e-Form ACTIVE:

1. Before filing e-Form ACTIVE, DIN of all Directors shall be in approved Status i.e. Neither deactivated due to non-filing of Form DIR-3 KYC, Nor disqualified due to non compliance of Section 164 (2).

(9) MANDATORY ATTACHMENT OF e-FORM ACTIVE:

Photo of the Registered Office showing external Building and inside Office also and also showing therein atleast one Director(s)/KMP who has affixed his/her Digital Signature to this Form is mandatory) .

(10) INFORMATION TO BE FILLED IN e-FORM ACTIVE:

• Address of Registered Office of the Company.
• EMAIL-ID of the Company for OTP.
• List of Directors
• Details of Statutory Auditors.
• Detail of Cost Auditor (If any)
• Detail of CEO/MD/WTD
• Detail of Company Secretary
• Detail of CFO
• SRN of Form AOC-4/AOC-4 XBRL and MGT-7 for FY 2017-18.

FOR ANY CLARITY or SUGGESTION please contact me at:

CS HITESH JHAMB

HITESHJHAMB66@GMAIL.COM

9953001339 / 9654080119

LABOUR LAWS UPDATES : UNIFIED ANNUAL RETURNS IN LABOUR LAWS

As we all are aware that Central Government of India is on its way to bring all labour law compliance under one roof and that is SHRAM SUVIDHA PORTAL-ONE STOP SHOP FOR LABOUR LAW COMPLIANCE (About which I will discuss in my next write up), with the same thought Following changes are made by Ministry of Labour and Employment under various Laws:

1.Amendment in Rule 21 sub rule 4A of MINIMUM WAGES (CENTRAL) RULES, 1950 dated 29.01.2019

Every Employer shall, on or before 1st day of February in each year, upload unified annual return in Form III on the web portal of the Central Government in the Ministry of Labour and Employment giving information as to the particulars specified in respect of the preceding year:

Provided that during inspection, the inspector may require the production of accounts, books, registers and other documents maintained in electronic form or otherwise.

Explanation.- For the purposes of this sub-rule, the expression “electronic form” shall have the same meaning as assigned to it in clause (r) of section 2 of the Information Technology Act, 2000 (21 of 2000).

Click here for notification

2. Rule 5 of Payment of Bonus (Amendment) Rules, 2019 Notified on 29.01.2019

 Annual Return.- Every employer shall, on or before the 1st day of February in each year, upload unified annual return in Form D on the web portal of the Central Government in the Ministry of Labour and Employment giving information as to the particulars specified in respect of the preceding year: 

Provided that during inspection, the inspector may require the production of accounts, books, registers and other documents maintained in electronic form or otherwise.

Explanation.- For the purposes of this rule, the expression “electronic form” shall have the same meaning as assigned to it in clause (r) of section 2 of the Information Technology Act, 2000 (21 of 2000).

Click here for notification

3. Rule 16 of Maternity Benefit (Mines and Circus) Amendment Rules, 2019 Notified on 29.01.2019

Annual return.- (1) The employer of every mine or circus shall, on or before the 1st day of February in each year, upload a unified annual return in Form X online on the web portal of the Central Government in the Ministry of Labour and Employment, giving information as to the particulars specified, in respect of the preceding year: 

Provided that during inspection, the inspector may require the production of accounts, books, register and other documents maintained in electronic form or otherwise.

Explanation.- For the purposes of this sub-rule, the expression “electronic form” shall have the same meaning as assigned to it in clause (r) of section 2 of the Information Technology Act, 2000 (21 of 2000).

(2) If the employer of a mine or circus to which the Act applies sells, abandons or discontinues the working of the mine or circus, then, he shall, within one month of the date of such sale or abandonment or Four months of the date of such discontinuance, as the case may be, upload online, on the web portal of the Central Government in the Ministry of Labour and Employment, a further unified return in Form X referred to in sub-rule (1) in respect of the period between the end of the preceding year and the date of the sale, abandonment or discontinuance.


Click here for notification

4. Rule 56A of Industrial Disputes (Central) Amendment Rules, 2019 dated 29.01.2019

Annual Return.—Every employer shall, on or before the 1st day of February in each year, upload unified annual return in Form G1 on the web portal of the Central Government in the Ministry of Labour and Employment giving information as to the particulars specified in respect of the preceding year: 

Provided that during inspection, the inspector may require the production of accounts, books, registers and other documents maintained in electronic form or otherwise.

Explanation.—For the purposes of this rule, the expression “electronic form” shall have the same meaning as assigned to it in clause (r) of section 2 of the Information Technology Act, 2000 (21 of 2000).

Click here for notification

5.Rule 16 of  Payment of Wages (Air Transport Services) Amendment Rules, 2019 dated 29.01.2019

 Annual return.- Every employer shall, on or before the 1st day of February in each year, upload unified annual return in Form VIII on the web portal of the Central Government in the Ministry of Labour and Employment giving information as to the particulars specified in respect of the preceding year: 

Provided that during inspection, the inspector may require the production of accounts, books, registers and other documents maintained in electronic form or otherwise. 

Explanation.- For the purposes of this rule, the expression “electronic form” shall have the same meaning as assigned to it in clause (r) of section 2 of the Information Technology Act, 2000 (21 of 2000)

Click here for notification

6. Rule 17 of  Payment of Wages (Railways) Amendment Rules, 2019 dated 29.01.2019

Annual return.- Every employer shall, on or before the 1st day of February in each year, upload unified annual return in Form III on the web portal of the Central Government in the Ministry of Labour and Employment giving information as to the particulars specified in respect of the preceding year: 

Provided that during inspection, the inspector may require the production of accounts, books, registers and other documents maintained in electronic form or otherwise. 

Explanation.- For the purposes of this rule, the expression “electronic form” shall have the same meaning as assigned to it in clause (r) of section 2 of the Information Technology Act, 2000 (21 of 2000)

Click here for notification

7. Rule 18 of  Payment of Wages (Mines) Amendment Rules, 2019 dated 29.01.2019

Annual return.- Every employer shall, on or before the 1st day of February in each year, upload unified annual return in Form V on the web portal of the Central Government in the Ministry of Labour and Employment giving information as to the particulars specified in respect of the preceding year: 

Provided that during inspection, the inspector may require the production of accounts, books, registers and other documents maintained in electronic form or otherwise. 

Explanation.- For the purposes of this rule, the expression “electronic form” shall have the same meaning as assigned to it in clause (r) of section 2 of the Information Technology Act, 2000 (21 of 2000)

Click here for notification

NOTE: THE PORTAL TO FILE THE UNIFIED ANNUAL RETURNS IS SHRAM SUVIDHA

THANKS & REGARDS

CS HITESH JHAMB

9953001339

hiteshjhamb66@gmail.com