Nidhi | May 11, 2025 |
File PAS-6 for Half-Year Ended 31st March 2025 Before 30th May
The Ministry of Corporate Affairs (MCA) mandates all unlisted public companies to submit Form PAS-6 to the Registrar of Companies (ROC). The form must be certified by a practising Chartered Accountant (CA) or Company Secretary (CS). The filing for the half-year ending 31st March 2025 is now due, and 30th May 2025 is the last date for timely submission. Stakeholders should file Form PAS-6 for the half year ended on 31st March, 2025, on time to ensure compliance.
Steps to File Form No. PAS-6
1. Visit the official website of MCA (http://mca.gov.in)
2. Log in with your MCA V3 Business User Credentials
3. Go to MCA Services
4. Click on Company e-filing, then go to Compliance Services
5. Here navigate to PAS-6- Reconciliation of Share Capital Audit Report
Common FAQs on Form No. PAS-6
Who needs to file Form No. PAS-6?
Every unlisted public company that issues shares as per Rule 9A of the Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019, needs to file Form No. PAS-6.
Which companies need not file PAS-6?
The following unlisted public companies are not required to file PAS-6:
What is the International Security Identification Number (ISIN)?
An ISIN is a unique 12-digit number that is used to identify securities. The National Number Agency (NNA) allocates ISINs for all the securities issued across the country.
Can PAS-6 be filed without the ISIN?
No, a company cannot file Form No. PAS-6 without an ISIN, as it is mandatory to obtain an ISIN. Non-compliance can result in the violation of Rule 9A of the Companies Rules, 2014.
What is the penalty for missing the deadline for filing Form No. PAS-6?
If the company delays in filing Form No. PAS-6, it will have to pay a penalty of Rs. 10,000. Along with this, a penalty of Rs. 1,000 per day is levied on the officer in default and on the company for continuing with the default, with a maximum of Rs. 50,000 per officer in default and Rs. 2 lakh on the company.
Do companies need to file Form PAS-6 for each different security?
Yes, multiple types and classes of securities in different forms are required to be furnished by a company. As Rule 9A of the Companies (Prospectus and Allotment of Securities) Rules, 2014, has been applicable for every class of security for which only one ISIN can be submitted in the form PAS-6.
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