Filing of e Form-ACTIVE- New Secretarial Compliance

With the objective of ‘Minimum Government Maximum Governance’ ideology of the Government of India, recently some changes have been made on the regulatory front in India. The Ministry of Corporate Affairs (‘MCA’) has recently notified certain key forms to be filed under Companies Act 2013. All these new forms will increase the burden of ROC compliance on part of the company and there will be more and more need of experts like company secretaries and chartered accountants who would ensure completion of all secretarial compliance required by the company in a timely manner.

One such new filing prescribed is of e form ACTIVE by every company on or before 25th April 2019. Know more about our entire list of ROC compliance services.


ROC filing in form ACTIVE need to be done by which companies?

ROC filing in new e form ACTIVE has to be done by every company which has registered on or before 31st December 2017.

What is the due date for such ROC filing

ROC filing in new e form ACTIVE has to be done on or before 25th April 2019

Which companies have been debarred from aforesaid secretarial compliance?

Defaulting companies i.e those companies which have defaulted in filing their Financial Annual Return or both with Registrar of Companies (unless such Companies have management disputed and same shall be registered by the ROC) are debarred from aforesaid secretarial compliance of filing e form ACTIVE.

Which Companies are not required to do aforesaid ROC compliance

Following categories of companies are excluded from doing aforesaid ROC compliance:

  • a) Struck-off Companies.
  • b) Companies under the process of Strike-off.
  • c) Companies under the process of Liquidation.
  • d) Companies under the process of Amalgamation.
  • e) Dissolved Company

What are the details which are required to be furnished under this form?

Companies have to furnish the following details in this form:
a) Name & Registered Office of the Company.
b) Latitude & Longitude of the Registered Office of the Company.
c) Mail ID for OTP Verification.
d) Number of Directors with DIN (Disqualified Directors and Non-KYC DIN cannot be entered).
e) Name, PAN, Membership Number/Firm Registration Number & Period of Appointment of Statutory & Cost Auditor of the Company.
f) SRN of e-form AOC-4& MGT-7 filed for Financial Year 2017-18.
g) Details of Key Managerial Personnel (KMP) of the Company.

What Documents are required to be attached in the e-form ACTIVE?

A photograph of the Outside building of the Registered Office and Inside of the premises in presence of at least one (1) Director/KMP of the Company who’s Digital Signatures have to be affixed in the form.

What are the consequences of non-compliance?

In case any company has defaulted in aforesaid ROC compliance i.e does not file this form on or before 25th April 2019 then Status of the Company on MCA Master Data will appear as ACTIVE – Non-Compliant” and we have to pay Rs. 10,000/- as a penalty of late filling the form. Also, the ACTIVE –

Non-compliant Companies will not be allowed to file the following Application to the ROC:
a) e-form SH-7 (Change in Authorised Capital)
b) e-form PAS-3 (Change in Paid-up Capital)
c) e-form DIR-12 (Change in Director)
d) e-form INC-22 (Change in Registered Office)
e) e-form INC-28 (filling of Orders)

Can we change the status of the Company from ACTIVE – Non-Compliant to ACTIVE?

Yes, by filling the e-form ACTIVE with payment of late filing fee of Rs. 10,000/- we can change the status of the Company from “ACTIVE – Non-Compliant” to “ACTIVE”.

Therefore, it is advisable that every company shall complete aforesaid compliance in time without waiting for due dates.

Author: Anil Agrawal
EZYBIZ India Consulting LLP, New Delhi. The firm is business and tax consultancy firm providing consultancy in Taxation, Regulatory, Transfer pricing, Valuation, Corporate funding and Business set up matters. He may be reached at 9899217778 or