The Ministry of Corporate Affairs (MCA) by its notification dated May 22, 2019 has hereby amended the Companies (Prospectus and Allotment of Securities) Rules, 2019 by introducing Reconciliation of Share Capital Audit Report (Half-yearly) Pursuant to sub-rule (8) of rule 9A Companies (Prospectus and Allotment of Securities Rules, 2014.

The following rules shall be effective from September 30, 2019.

Every unlisted public company would be required to file Form PAS-6 (Reconcilliation of Share Capital Audit Report) to the Registrar within 60 days from the conclusion of each half yearly duly certified by a Company Secretary in practice or Chartered Accountant in practice.

The form PAS-6 would be required to be filed half yearly as per the follows

Particulars                                                             Due Date

For half year ended September 30                        November 30

For half year ended March 31                                May 30

Click here to read the notification