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Form PAS-6

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Reconciliation of Share Capital Audit Report (Half-yearly) – An Overview

Company Law : To further strengthen the Corporate Governance and in the light of digitalisation, Rule 9A of the Companies (Prospectus and Allotm...

September 15, 2021 16137 Views 2 comments Print

Form PAS-6 Reconciliation of Share Capital Audit Report | Rule 9A

Company Law : Ministry of Corporate Affairs (‘MCA’) had issued a notification on 10th September, 2018 to amend the Companies (Prospectus and...

April 21, 2021 4104 Views 0 comment Print

E-Form PAS-6 – FAQs

Company Law : Q 1. What is the intent behind introduction of Form PAS-6? Ans: The key purpose of Form PAS-6 is to undertake reconciliation of nu...

January 31, 2021 21156 Views 1 comment Print

Complete guide on PAS-6

Company Law : Ministry of Corporate Affairs (MCA) vide its notification dated 10th September, 2018, inserted Rule 9A of Companies (Prospectus an...

October 6, 2020 5799 Views 1 comment Print

E-Form PAS-6 Can Be Filed Till 31st December, 2020

Company Law : E-FORM PAS-6 FOR THE HALF-YEAR ENDED ON 30TH SEPTEMBER, 2019 AND 31ST MARCH, 2020 CAN BE FILED TILL 31ST DECEMBER, 2020. [Ref: ...

September 29, 2020 22758 Views 1 comment Print


Latest News


Deploy e-Form PAS-6 & Clarify on due date of e-Form PAS-6: ICSI

CA, CS, CMA : We request you to arrange to deploy the e-form PAS -6 at the MCA website or issue clarification that for the half year ending Sept...

November 30, 2019 2658 Views 0 comment Print


Latest Notifications


Extension of last date of filing Form PAS-6

Company Law : Time limit for filing Form PAS-6 without additional fees for the half-year ended on 30.09.2019 will be sixty days from the date of...

November 28, 2019 7734 Views 0 comment Print

MCA notifies Form PAS-6 Reconciliation of Share Capital Audit Report

Company Law : Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019  MCA notifies Form PAS – 6- Reconciliation o...

May 22, 2019 47550 Views 0 comment Print


Analysis of Form PAS-6

July 30, 2020 2268 Views 1 comment Print

Purpose of  Form PAS-6 Reconciliation of Share Capital Audit Report on half yearly basis. Applicable rule: Rule 9A of The Companies (Prospectus and Allotment of Securities) Rules, 2014: MCA issues Circular dated September 10, 2018 amending the Companies (Prospectus and Allotment of Securities) Rules, 2014 by inserting Rule 9A: Issue of securities in dematerialised form […]

Introduction of PAS-6 in Corporate System and its filing

July 28, 2020 840 Views 0 comment Print

Introduction of PAS-6 in Corporate System Form PAS-6 (Reconciliation of Share Capital Audit Report on a half-yearly basis) and It’s Applicability The introduction of PAS-6 by the Ministry of Corporate Affairs in pursuance to the sub-rule (8) of rule 9A of the Companies (Prospectus and Allotment of Securities) Rules, 2014 which amended vide Companies (Prospectus […]

PAS-6 Mandating conversion of Shares from Physical to DEMAT

July 27, 2020 12216 Views 1 comment Print

Introduction of Pas-6 in Filing: Mandating the Convesrion of Shares from Physical to Demat As per MCA Circular dated September 10, 2018, MCA amended the Companies (Prospectus and Allotment of Securities) Rules, 2014 by inserting Section 9A: Issue of securities in dematerialised form by unlisted public companies after Rule 9. Applicability: This rule shall be […]

Reconciliation of Share Capital Audit Report | Form PAS-6

July 26, 2020 1788 Views 1 comment Print

Central Government hereby makes the Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2018 to amend the Companies (Prospectus and Allotment of Securities) Rules, 2014 Effective Date: October 02, 2018. As per MCA Circular dated September 10, 2018, MCA amended the Companies (Prospectus and Allotment of Securities) Rules, 2014 by inserting Section 9A: Issue […]

Reconciliation of Share Capital Audit Report for Unlisted Public Company in E-Form Pas-6

July 23, 2020 5331 Views 1 comment Print

Reconciliation of Share Capital Audit Report for Unlisted Public Company in E-Form Pas-6 ♦ MCA NOTIFICATION MCA has Substituted/amended Rule 9A(8) of Companies (Prospectus and Allotment of Securities) Rules, 2014 through Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019 dated 22/05/2019. ♦ EFFECTIVE DATE OF AMENDMENT 1. Original Rule 9A is inserted by […]

e-Form PAS-6- Purpose, Applicability, Due date, Provisions

July 23, 2020 18534 Views 1 comment Print

Purpose of Form PAS-6: PAS-6 (Reconciliation of Share Capital Audit Report a half-yearly basis) which is used for reconciliation of the share capital audit report on the half –year basis. APPLICABILITY AND NON-APPLICABILITY OF E-FORM PAS-6 Applicability       Unlisted Public Companies Non-Applicability A Nidhi Company A Government Company A Wholly owned subsidiary. Due Date of Filing […]

PAS-6 Reconciliation of Share Capital Audit by A PCS

July 23, 2020 3084 Views 6 comments Print

PAS-6 Reconciliation of Share Capital Audit Report (Half Yearly) 1. As per MCA notification dated 10th September, 2018 came into force on the 2nd day of October, 2018. In the Companies (Prospectus and Allotment of Securities) Rules, 2014, after rule 9, the following rule shall be inserted, namely: – (It is mandatory to for every […]

Reconciliation of Share Capital Audit Report- Form PAS-6

July 21, 2020 4050 Views 1 comment Print

As per MCA Circular dated September 10, 2018 they amend the Companies (Prospectus and Allotment of Securities) Rules, 2014 by inserting Section 9A: Issue of securities in dematerialised form by unlisted public companies and same shall be effective from October 02, 2018. Applicability: This Rule is applicable on all unlisted public companies as well as […]

All about Form PAS-6

July 21, 2020 75666 Views 8 comments Print

The introduction of PAS-6 by the Ministry of Corporate Affairs in pursuance to the 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.

Half-yearly Reconciliation of Share Capital Audit Report- PAS-6

July 21, 2020 2295 Views 0 comment Print

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 […]

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