Reconciliation of Share Capital (PAS-6)

998399

*The price is exclusive of any amount payable to Government/Regulatory Authorities and GST.

Price 700
Services covered :
  • Filling the Form.
  • Preparing Documents to be uploaded along with the form.
  • Uploading the form.
Document Required :

List of allottees, separate list for each allotment is mandatory as per Annexure B if ‘Yes’ is selected in field “Whether complete list of allottees has been enclosed as an attachment”.
Copy of Board or Shareholders’ resolution approving allotment of shares is mandatory in all cases
Valuation Report from the registered valuer is mandatory in case obtained from valuer.
Copy of Contract/Complete particulars of contract duly stamped is mandatory to attach in case securities are issued other than cash
Copy of the special resolution authorizing the issue of bonus shares is mandatory in case of bonus issue.
Complete record of private placement offers and acceptances in Form PAS5 is mandatory in case of private placement and check box 7 is selected in field no. 6(b)
Any other information can be provided as an optional attachment(s).

FAQ ()

Question : What are the forms required to be filed?
Answer : PAS - 6.
Question : What are the Governing Laws of this form?
Answer : Sub-rule (8) of rule 9A of the Companies (Prospectus and Allotment of Securities) Rules, 2014 which was amended vide Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019.
Question : What is the purpose of this Form?
Answer : The ministry of corporate affairs has introduced a new form i.e. Form PAS-6 (Reconciliation of Share Capital Audit Report on a half-yearly basis) which is basically used for the reconciliation of the share capital audit report on a half-year basis.
Question :  Do we need to attach any documents/ supporting in PAS-6?
Answer : No, there is no need to attach anything in the form of PAS-6.
Question : What is the due Date of filing the form?
Answer : 60 days from the conclusion of each half year.
Question : Do we need to file different PAS-6 for different categories of Securities?
Answer : Yes, If a company has a different type of securities then company has to obtain different ISIN and has to file different PAS-6 for each category of securities.
Question : If a company has not yet obtained ISIN. Can they obtain it now?
Answer : Yes, a company can obtain ISIN now.
Question : What are the non-applicability of PAS-6?
Answer : "This rule shall not apply to an unlisted public company which is:
(a) A Nidhi
(b) A Government company or
(c) A Wholly owned subsidiary."
Question :  Do we need to attach any documents/ supporting in PAS-6?
Answer : No, there is no need to attach anything in the form of PAS-6.
Question : Who is authorized to file PAS-6?
Answer : These are the authorized persons to file PAS-6. Anyone mentioned below can file PAS-6.
• Director
• Manger
• Company Secretary
• CEO
• CFO
Question : What are the content of E-form PAS-6?
Answer : 1.ISIN (International Security Identification Number).
2.Details of capital of Company held in dematerialised form or physical form.
3.Details of changes in share capital during the half-year.
4.Details of shares held by promoters, directors and KMPs in the form of Demat or physical.
5.Details of number of requests, number of shares and reasons for delay for requests confirmed after 21 days or requests pending beyond 21 days.
6.Details of Company Secretary of the Company, if any.
7.Details of Practicing CA/CS certifying this form.
Question : What are the penal provisions for not obtaining ISIN?
Answer : As there is no penalty prescribed under rule 9A for non-compliance, therefore Section 450 of Companies Act, 2013 (punishment where no specific penalty or punishment is provided) will be applicable.
As per Section 450, the company and every officer of the company who is in default or such other person shall be punishable with fine which may extend to ten thousand rupees, and where the contravention is continuing one, with a further fine which may extend to one thousand rupees for every day after the first during which the contravention continues
Question : Whether debt listed companies need to submit Form PAS-6?
Answer : As on date of this document, debt listed company is a listed company under the provisions of Companies Act, 2013. Therefore, there is no need to file Form PAS-6 with ROC. However, pursuant to the proposed amendment in Section 2(52) of the Companies Act, 2013 (as explained in Q6 and Q7 above), this answer may change.
Question : Do we need to file different PAS-6 for different categories of Securities?
Answer : Yes, If a company has a different type of securities then company has to obtain different ISIN and has to file different PAS-6 for each category of securities.
Question : Who is authorized to file PAS-6?
Answer :

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