Instruction Kit for Form No. INC-20A (Declaration of commencement

Instruction Kit for Form No. INC-20A

(Declaration of commencement of business)

1 | Page

Table of Contents

1 PART I – LAW(S) GOVERNING THE WEBFORM ......................................................................... 3

1.1 Purpose of the webform ................................................................................................................ 3

1.2 Important Check Points while filling up the webform .................................................................. 3

2 PART II – ACCESSING FORM NO. INC-20A APPLICATION ....................................................... 4

2.1 Application Process for Form No. INC-20A ................................................................................ 4

2.1.1 Initial Submission ................................................................................................................. 4

3 PART III – INSTRUCTIONS TO FILL THE WEBFORM ................................................................. 6

3.1 Specific Instructions to fill ‘Form No. INC-20A’ at Field Level .................................................. 6

3.2 Other instructions to fill ‘Form No. INC-20A’ ............................................................................. 9

4 PART IV – KEY POINTS FOR SUCCESSFUL SUBMISSION ...................................................... 10

4.1 Fee rules ...................................................................................................................................... 10

4.1.1 Companies (Registration offices and Fees) Rules, 2014..................................................... 10

4.2 Processing Type .......................................................................................................................... 11

4.3 Useful links ................................................................................................................................. 11

Instruction Kit for Form No. INC-20A

(Declaration of commencement of business)

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ABOUT THIS DOCUMENT

This Instruction Kit is designed as a step-by-step guide to assist the user in filling up the webform. This document

provides references to law(s) governing the webform, guidelines to access the application, instructions to fill the

webform at field level and

important check points while filling up the webform along with other instructions to fill

the webform.

User is advised to refer to the respective instruction kit for filing of webform.

This document is divided into following sections:

Part I – Law(s) governing the webform

Part II – Accessing Form No. INC-20A application

Part III – Instructions to fill the webform

Part IV – Key points for successful submission

Click on any section link to refer to the particular section.

Instruction Kit for Form No. INC-20A

(Declaration of commencement of business)

3 | Page

1 PART I – LAW(S) GOVERNING THE WEBFORM

Pursuant to Section 10A(1)(a) of Companies Act, 2013 read with Rule

23A of the Companies (Incorporation) Rules,

2014.

1.1 Purpose of the webform

A company having share capital is required to file the declaration for commencement to the Registrar of Companies

(RoC). The declaration is to be filed by a Director in INC-20A application within one hundred and eighty days of

the date of incorporation of the company.

1.2 Important Check Points while filling up the webform

 Please read instructions and guidelines carefully before filling online application forms.

 Please attach the required mandatory supporting documents in the specified format only.

 Please ensure that applicant of the webform is registered at MCA portal before filing the webform.

 Please note that the Company for which the webform is being filed shall be registered with MCA and shall

have a valid CIN.

 Please ensure that the business user is associated with the company or authorised by the company to e-file

on its behalf (applicable to other business user).

 Please ensure that the signatories have an approved DIN or valid PAN or valid Membership number.

 Please ensure that the Practicing professional signing the form shall have a valid membership number.

 Please ensure that DIN of the director signing the webform is not flagged for ‘disqualification’.

 Please ensure that the no other webform INC-20A is pending for approval/ approved/ pending for payment

against the CIN.

 Please ensure that the registered office address of the company is updated via Form No. INC-22 or Form

No. SPICe+ Part B.

 Please note that this form can be filed only by a company having share capital.

 Please ensure that status of the company is ‘Active’.

 Please ensure that the form shall not be signed by a director of the company in respect of whom Form No.

DIR-12 is pending for approval.

 Please ensure that the DSC attached in the webform is registered on MCA portal against the

DIN/PAN/Membership number as provided in the webform.

 Please note that the signing authority of the webform shall have valid and non-expired/non-revoked DSC.

 If the space within any of the fields is not sufficient to provide all the information, then additional details

can be provided as an optional attachment to the webform.

 Please check for any alerts that are generated using the “Notifications and alerts” function under the ‘My

Workspace’ page in the FO user dashboard on the MCA website.

Instruction Kit for Form No. INC-20A

(Declaration of commencement of business)

4 | Page

2 PART II – ACCESSING FORM NO. INC-20A APPLICATION

2.1 Application Process for Form No. INC-20A

2.1.1 Initial Submission

2.1.1.1 Option 1

STEP 1: Access MCA homepage

STEP 2: Login to MCA portal with valid credentials

STEP 3: Select “MCA services” and further select “E-Filing”

STEP 4: Select “Company Forms Download”

STEP 5:

Access “Form No. INC-20A (Declaration of commencement of business)”

STEP 6: Enter Company Information

STEP 7:

Search CIN using the search option (optional)

STEP 8:

Select CIN from the dropdown option (optional)

STEP 9: Fill up the application

STEP 10: Save the webform as a draft (optional)

STEP 11: Submit the webform

STEP 12: SRN is generated upon submission of webform (The SRN can be used by the user for any future

correspondence with MCA)

STEP 13: Affix the DSC

STEP 14: Upload the DSC affixed pdf document on MCA portal

STEP 15: Pay Fees (In case the user does not successfully upload the DSC affixed PDF within 15 days of SRN

generation and complete the payment within 7 days of successful upload of DSC affixed document or due date

of filing of the webform + 2 days, whichever is earlier, the SRN will be cancelled.)

STEP 16: Acknowledgement email is generated

2.1.1.2 Option 2

STEP 1: Access MCA homepage

STEP 2: Access Form No. INC-20A through search bar on MCA homepage (website search)

STEP 3: Login to MCA portal with valid credentials

STEP 4: Enter Company Information

STEP 5:

Search CIN using the search option (optional)

STEP 6:

Select CIN from the dropdown option (optional)

STEP 7: Fill up the application

STEP 8: Save the webform as a draft (optional)

In case Option 1 is selected, the user will have an option to either login immediately after accessing the MCA homepage, or login after selecting “Declaration of

commencement of business” in case the user is not already logged in.

In case the user filling the webform is a Company user then, CIN and Company name will be auto- populated based on the user id from which the user logs in.

In case the user filling the webform is a Professional user, a search option will be provided on the page allowing the user to search for CIN basis name of Company.

In case the user filing the webform is any other business user, a dropdown option containing a list of all the CIN’s and corresponding Company name for Companies

where the user is associated shall be displayed.

The option to save the webform as a draft shall be enabled once the user enters the “CIN”.

In case Option 2 is selected, the user will have an option to either login immediately after accessing the MCA homepage or login after performing the website search.

Instruction Kit for Form No. INC-20A

(Declaration of commencement of business)

5 | Page

STEP 9: Submit the webform

STEP 10: SRN is generated upon submission of webform (The SRN can be used by the user for any future

correspondence with MCA)

STEP 11: Affix the DSC

STEP 12: Upload the DSC affixed pdf document on MCA portal

STEP 13: Pay Fees (In case the user does not successfully upload the DSC affixed PDF within 15 days of SRN

generation and complete the payment within 7 days of successful upload of DSC affixed document or due date

of filing of the webform + 2 days, whichever is earlier, the SRN will be cancelled.)

STEP 14: Acknowledgement email is generated

Instruction Kit for Form No. INC-20A

(Declaration of commencement of business)

6 | Page

3 PART III – INSTRUCTIONS TO FILL THE WEBFORM

3.1 Specific Instructions to fill ‘Form No. INC-20A’ at Field Level

Instructions to fill ‘Form No. INC-20A’ are tabulated below at field level. Only important fields that require detailed

instructions are explained. Self-explanatory fields are not explained.

Field No.

Field Name

Instructions

1 (a)

Corporate Identity Number

(CIN)

i. In case of company users, CIN of company shall be pre-

filled based on the user id.

ii. In case of professional users, a search option shall be

provided to search the CIN basis the company name.

either full name of the company or partial name can be

used to search the company.

iii.

In case of other business users, a dropdown option is

provided containing the list of CIN with which the user is

associated.

2 (a)

Name of the company

These fields shall be prefilled based on the CIN entered in field

number 1 (a) i.e. “Corporate Identity Number (CIN)” and shall be

non-editable.

2 (b)

Email ID of the company

2 (c)

Address of the registered office

of the company

2 (d)

Longitude

Longitude of the company shall be pre-filled based on the CIN

entered in field number 1 (a) i.e. “Corporate Identity Number

(CIN)”.

2 (e)

Latitude

Latitude of the company shall be pre-filled based on the CIN

entered in field 1 number (a) i.e. “Corporate identity number (CIN)

of company”.

Whether the company’s

activities is/ are regulated by a

Sectoral Regulator like RBI,

SEBI, IRDAI etc.

i. Specify whether the company’s activities is/are regulated by

a Sectoral Regulator like RBI, SEBI, IRDAI etc. by selecting

‘Yes’ or ‘No’ from the radio button provided.

ii. In case ‘No’ is selected in field number 3 i.e. “Whether the

company’s activities is/are regulated by a Sectoral Regulator

like RBI, SEBI, IRDAI etc.” of webform INC-20A and ‘Yes’

was selected in the field 5 (b) (iii) i.e. “Whether approval

from any sectoral regulator is required” of the SPICe form

(old form) OR flag was created in SPICe+ Part B webform

for the requirement of approval from sectorial regulator basis

the declaration clause “I further declare that, company shall

not commence its business, unless all the required approval

from the sectoral Regulators such as RBI, SEBI etc. have

END

Instruction Kit for Form No. INC-20A

(Declaration of commencement of business)

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Field No.

Field Name

Instructions

been obtained” checked by the user, the filing of this

application shall be restricted by the system.

3 (a)

If Yes, specify Name of the

regulator

i. This field shall be displayed and mandatory only if 'Yes' is

selected in field number 3 i.e. “

Whether the company’s

activities is/ are regulated by a Sectoral Regulator like RBI,

SEBI, IRDAI etc.”

ii. Select the applicable regulator from the dropdown list.

3 (b)

If Others, please specify

___________

This field shall be displayed and mandatory only if 'Others' is selected

in field number 3 (a) i.e. “If Yes, specify Name of the regulator”.

4 (a)

Number of Shareholders for

which company wish to report

The fields 4 (b) to 4 (f) i.e. “Name of shareholder” to “Amount of

receipt” shall be regenerated based on the number entered in field

number 4 (a) i.e. “Number of Shareholders for which company wish

to report”.

Attachments

All the attachments shall be either in pdf or.jpg format. The size of

each individual attachment can be up to 2MB.

(a)

Photograph of Registered

Office showing external

building and inside office also

showing therein at least one

Director/ KMP

This attachment shall be mandatory.

(b)

Optional attachment(s) - if any

i. This field can be used to provide any other information.

ii. Please note that the user has an option to upload up to five

optional attachments.

Declaration

I am authorised by the Board of

Directors of the Company vide

resolution number…..

Enter the serial number of the resolution, authorising the director to

sign and submit the application.

dated …............to sign this

form and declare that all the

requirements of Companies

Act, 2013 and the rules made

thereunder in respect

of the subject matter of this

form and matters incidental

thereto have been complied

with.

Date entered in this field shall be equal to or greater than the date of

incorporation of company; and Date entered in this field shall be less

than or equal to system date.

To be digitally signed by

Director

Director shall digitally sign the webform.

Instruction Kit for Form No. INC-20A

(Declaration of commencement of business)

8 | Page

Field No.

Field Name

Instructions

Director identification

number of the director

Enter the valid and approved DIN.

Certificate by Practicing

Professional

To be digitally signed by

i. The webform shall be certified by a chartered accountant (in

whole-time practice) or cost accountant (in whole-time

practice) or company secretary (in whole-time practice) by

digitally signing the webform.

ii. In case the professional is a chartered accountant (in whole-

time practice) or cost accountant (in whole-time practice)

then enter the membership number.

iii. In case the professional is a company secretary (in whole-

time practice) then enter the certificate of practice number.

iv. Select the relevant category of the professional and whether

he/ she is an associate or fellow.

v. Please ensure that membership/ certificate of practice number

of the professional corresponds to the ‘Associate’ or ‘Fellow’

member category selected in the webform.

Instruction Kit for Form No. INC-20A

(Declaration of commencement of business)

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3.2 Other instructions to fill ‘Form No. INC-20A’

Buttons

Particulars

i. Click the “Choose File” button to browse and select a document that is

required to be attached.as a supporting to ‘Form No. INC-20A’.

ii. This is an optional field.

iii. All the attachments should be uploaded in pdf or .jpg format. The total size

of the document being submitted can be up to 10 MB.

iv. The user has an option to attach multiple files as attachments within the

webform.

The user has an option to remove files from the attachment section using the

“Remove” option provided against each attachment.

The user has an option to download the attached file(s) using the “Download”

option provided against each attachment.

i. Click on Save button for saving the application in a draft form at any given

point in time prior to submitting the webform.

ii. The ‘Save’ option will be enabled only after entering the ‘CIN’.

iii. This is an optional field.

iv. On saving the webform, all the information filled in the webform will be

saved and can be edited/updated till the time webform is submitted.

v. The previously saved drafts can also be accessed (at a later point in time)

using the application history functionality.

i. This is a mandatory field.

ii. When the user clicks on the submit button the details filled in the webform

are auto saved and the system verifies the webform. Incase errors are

detected the user will be taken back to webform and all the relevant error

messages shall be displayed.

iii. In case at the submission of webform no errors are detected by the system

the submission will be successful.

Choose File

Remove

Download

Save

Submit

Instruction Kit for Form No. INC-20A

(Declaration of commencement of business)

10 | Page

4 PART IV – KEY POINTS FOR SUCCESSFUL SUBMISSION

4.1 Fee rules

Purpose of

webform

Normal Fee

Additional (Delay

Fee)

Logic for Additional Fees

Event Date

Time limit (days)

for filing

Commencement

of business and

exercising

borrowing powers.

The Companies

(Registration offices

and Fees) Rules,

2014 (Refer Table 1

below)

Refer Table 2 below

Date of

incorporation of

company

In normal cases :

180 days

In COVID situation:

360 days if

incorporated b/w 1st

April 2019 to 30th

September 2020

Fee payable is subject to changes in pursuance of the Act, or any rule or regulation made, or notification issued

thereunder.

4.1.1 Companies (Registration offices and Fees) Rules, 2014

Table 1

Fees to be charged in case company is having share capital

Nominal Share Capital (INR)

Fee applicable

(INR)

Less than 1,00,000

200

1,00,000 to 4,99,999

300

5,00,000 to 24,99,999

400

25,00,000 to 99,99,999

500

1,00,00,000 or more

600

Table 2

Additional Fees in case of delay in filing of form

Period of delay

Additional fee applicable (INR)

Up to 30 days

2 times of normal fees

More than 30 days and up to 60 days

4 times of normal fees

More than 60 days and up to 90 days

6 times of normal fees

More than 90 days and up to 180 days

10 times of normal fees

More than 180 days

12 times of normal fees

Instruction Kit for Form No. INC-20A

(Declaration of commencement of business)

11 | Page

4.2 Processing Type

INC-20A webform shall be processed in STP mode and shall be taken on record through electronic mode without any

further processing. Ensure that all particulars in the webform are correct. There is no provision for resubmission of this

webform.”

4.3 Useful links

1. Link to access INC-20A: https://www.mca.gov.in/MinistryV2/companyformsdownload.html

2. FAQs related to e-filing: https://www.mca.gov.in/MinistryV2/efiling.html

3. Payment and Fee related Services: https://www.mca.gov.in/MinistryV2/paymentservices.html