PAS-6 Half-yearly Reconciliation of Share Capital Audit Report
Rule 9A(8) of the Companies (Prospectus and Allotment of Securities) Rules, 2014 provides that every unlisted public company governed by rule 9A shall file Form PAS-6 within 60 days from the conclusion of each half year duly certified by a CS/CA in practice.
In this form the following information is required to be filed:
1. Detail regarding the Capital of the Company
2. Reasons for difference in (a) and (e)
3. Details of changes in share capital during the half-year under consideration as to Right issue, Bonus issue etc.
4. Detail of Share Capital held by Promoters, Directors and KMPs.
5. Information regarding the updation of Register of Members.
6. Information whether there were dematerialized shares in excess in the previous half-yearly period.
7. Total no. of demat requests, if any, confirmed after 21 days and the total no. of demat requests pending beyond 21 days with the reasons for delay.
8. Detail of Company Secretary, if any.
9. Details of Practicing Professional certifying the form.
10. Information regarding appointment of common agency for share registry work.
Any other details the signing professional may like to provide.
MCA vide Circular No. 16/2019 dated 28th November, 2019 had stated that the time limit for filing Form PAS-6 (Half-yearly Reconciliation of Share Capital Audit Report) without additional fees for the half-year ended on 30th September, 2019 will be 60 days from the date of deployment of this form on MCA-21 portal.
Now, the said form is deployed on 15th July, 2020. Accordingly, the last date for filing the Form PAS-6 for the half-year ended on 30th September, 2019 and 31st March, 2020 will be 13th September, 2020.