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Understand the importance of statutory registers for companies under the Companies Act, 2013. Learn about the various registers like Register of Members, Debenture Holders, Significant Beneficial Owner, Directors, Contracts, and more. Ensure compliance to avoid penalties and legal repercussions.

Every company is required to maintain statutory registers, which must be kept at the registered office of the company in paper or electronic form, in accordance with the Companies Act, 2013, and the rules established thereunder.

Failure to maintain a statutory register is punishable by a fine of at least Rs. 1 lakh and up to Rs. 10 lakh. In addition, the company’s officers may be subject to a fine of up to one lakh rupees or a term of imprisonment that may not be less than 25 thousand rupees. Therefore, maintaining a statutory register is crucial for each private limited business, limited company, or one-person corporation that was founded in India. We will now learn about the list of statutory registers required by the 2013 Companies Act.

REGISTERS TO BE MAINTAINED BY EVERY COMPANY

S. No.
(1)
Name of the
Register
(2)
Format
(3)
Section and
Rules of the
Companies
Act 2013 (4)
Time period
(5)
Place of Keeping
(6)
Preservation
(7)
(1)
Register of Members and Index of Members
MGT-1
Section 88(1) and (2) and Rule 3, 5, 6, 14 and 15 of the Companies (Management and Administration) Rules, 2014
Entries in register shall be made within 7 days of approval of allotment of shares by board or committee
Registered office or any other place within the city, town, village where the registered office situated OR if approved by Special Resolution and intimation given to the Registrar of Companies, at the place where 1/10th members reside
Permanently/ Life-time
(2)
Register of Debenture holders and Index of Members
MGT-2
Section 88(1) and Rule 4, 14 and 15 of the Companies (Management and Administration) Rules, 2014
Entries in register shall be made within 7 days of approval of allotment of debentures by board or committee
Registered office or any other place within the city, town, village where the registered office situated OR if approved by Special Resolution and intimation given to the Registrar of Companies, at the place where 1/10th members reside
8 Years from the date of
redemption of debentures/ securities
(3)
Foreign Register of Members/ Debentures/ Security holders
MGT-1 or
MGT-2, as
applicable
Section 88 and Rule 7, 14 and 15 of the Companies (Management and Administration) Rules, 2014
Entries in register shall be made within 7 days of approval of allotment of Shares/ Debentures or other security by board or committee
Desired place out or inside India but a copy shall be kept at the registered office
(i) In Case of Members-Permanently/ Life-time
(ii) In Case of Debentures/ other securities-8 Years from the date of redemption of debentures/ securities
(4)
Declaration by the beneficial owner who holds or acquires beneficial interest in shares but whose name is not entered in the register of members
MGT-4-
Declaration
by Registered
Owner
MGT-5-
Declaration
by Beneficial
Owner
MGT-6-
Return by company to the Registrar of Companies
Section 89 (2) (3) and Rule 9(2) of the Companies (Management and Adminis- tration) Rules, 2014
To be entered forthwith and return shall be filed within 30 days of receipt of declaration
Registered office of the company
Not Specified
(5)
Register of Significant Beneficial Owner
BEN -3
Section 90 of the Companies Act, 2013
To be entered forth with
Registered office of the company
Not Specified
(6)
Register of Renewed and Duplicate Share Certificate
SH-2
Section 46 (3) and Rule 6 of the Companies (Share Capital and Debentures) Rules, 2014
To be entered forthwith
Registered office or where register of members is kept
Permanently/ Life-time
(7)
Register of Sweat Equity Shares
SH-3
Section 54 and Rule 8(14) of the Companies (Share Capital and Debentures) Rules, 2014
To be entered forthwith
Registered office of the company or where Board decide
Not Specified
(8)
Register of Employee Stock Options
SH-6
Section 62 and Rule 12 (Companies (Share Capital and Debentures Rules, 2014)
To be entered forthwith
Registered office of the company or where Board decide
Not Specified
(9)
Register of Shares or Securities Bought Back
SH-10
Section 68 and Rule 17 (12) of the Companies (Share Capital and Debentures) Rules, 2014
Not Specified
Registered office of the Company
Not Specified
(10)
Register of Charges
CHG-7
Section 85 and Rule 10 of the Companies (Registration of Charges) Rules, 2014
Entries shall be made forthwith after Creation/ Modification/ Satisfaction of Charge
Registered office of the Company
Permanently
(11)
Register of Directors and Key Managerial Personnel and
their Shareholding
As per Rules
Section 170(1) and 171 and Rule 17 of the Companies (Appointment and Qualifica­tion of Directors) Rules, 2014
Not Specified but advisable to enter forthwith
Registered office of the Company
Not Specified
(12)
Register of Contracts or Arrangements in which Directors are interested
MBP-4
Section 189 and Rule 16 of the Companies (Meeting of Board and its Powers) Rules, 2014
As soon as event occurred
Registered office of the Company
Permanently
(13)
Register of Loans/ Guarantee/ Security and Acquisition by Company
MBP-2
Section 186 and Rule 12 of the Companies (Meeting of Board and its Powers) Rules, 2014
Entries in register shall be made within 7 days of making such loan or giving loan or providing security
Registered office of the Company
Permanently
(14)
Register of Investments not held in its own name
MBP-3
Section 187 and Rule 14 of the Companies (Meeting of Board and its Powers) Rules, 2014
Not Specified
Registered office of the Company
Permanently
(15)
Register of deposits
Not Specified
Section 73 and Rule 14 of the Companies (Acceptance of Deposits) Rules, 2014
Within 7 days from the date of issuance of receipt
Registered office of the Company
Preserved for a period of not less than 8 Years from the Financial Year in which latest entry is enclosed
(16)
Register of transfer/trans- mission of Equity shares, preference shares, debentures
Not Specified
Section 88
Entries in register shall be made within 7 days of transfer/ transmission
Registered office of the Company
Permanently/ Life-time
(17)
Register of beneficial owners
Not Specified
Section 88(3)
Not Specified
Registered office of the Company
Permanently/ Life-time
(18)
Contract of employment with the Managing Director/ Whole time Director (not applicable to Private company)
Not Specified
Section 190
Not Specified
Registered office of the Company
Not Specified

DOCUMENTS/RETURNS TO BE MAINTAINED BY EVERY COMPANY

Note: Although the Companies Act of 2013 mandates the maintenance of numerous registers, a company is only obligated to keep track of the statutory registers that apply to their particular operations and transactions. As we can see, there is no penalty for failing to maintain a optional register apart from statutory registers, but businesses are constantly urged to adhere to sound corporate governance principles and to maintain their records as required.

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Author Bio

I am Vijay Yadav, Company Secretary & LLB professional in the realm of corporate governance and legal compliance. With 7 years of experience as a Company Secretary, I have cultivated a deep understanding of the intricate regulatory landscape that shapes the business world. My passion for fosteri View Full Profile

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