Reconciling share capital is a major concern of PAS-6 in India. After issuing securities, unlisted public companies distribute this form for compliance purposes.It completely eliminates the possibility of errors in updating the share structure because all stocks are now part of a single virtual ledger. This filing is required by Securities Exchange Board of India (SEBI) and is made to support transparency and better corporate governance.
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Any unlisted public company that is listed with a depository (such as NSDL or CDSL) must complete Form PAS-6. It offers a thorough comparison of all the shares issued by the company, those held in actual form and those kept as electronic entries. Submit your form to the Registrar of Companies every year.
Key Purpose of Form PAS-6:
Societies must clearly and openly explain the nature of their share capital.
To bring together the two types of share capital physical and dematerialized.
To make sure that the share ownership of the company is accurate.
All public limited companies that have issued securities and must keep details of those securities, both in paper and digital form, are considered unlisted public companies.
Such companies are those that have shares that shareholders may keep in either physical or electronic (digital) format.
Exemptions:
Those firms that have only issued digital securities (and no paper forms) may not be required to submit this paperwork.
Timeline for Filing Form PAS-6
Every company must file Form PAS-6 at least once a year, by the end of the 60-day period from the close of the financial year (April 1 to March 31).
In the 60-day period after the close of the financial year.
The company fills out the form for each year of operations which is usually the financial year.
Details to be Included in Form PAS-6
Complete information on share capital and shareholders is required on form PAS-6.
Company Details:
Name of the Company
Corporate Identification Number (CIN)
Registered office address
Name and contact details of the person who certifies the reconciliation (typically the company secretary or the auditor).
Share Capital Details:
The table includes shares that have been issued by the company in both form (physical and electronic).
A breakdown of all issued shares: 1. Those in physical form, 2. Those in electronic (dematerialized) form.
Whole amount of paid-up capital.
Basic value of shares.
Shareholder Details:
Number of shareholders who possess their shares in the traditional manner.
People who own shares through dematerialization.
Where your dematerialized shares are being kept such as NSDL and CDSL.
Reconciliation Data:
If the shareholding shown by you in dematerialized form does not match your shareholding in your account book, this should be brought to our attention.
During the year, any time new shares were traded, given out or transformed from paper to electronic form, the company should include that information.
Declaration of Compliance:
The company or its qualified expert confirms that all of the information given meets standards and regulations.
Process of Filing Form PAS-6
Prepare the Share Capital Reconciliation Report:
Find information about the total number of shares, shares held by each type of investor, the number of shares in each format and classifications.
Obtain Certification:
It is important for the share capital reconciliation report to be authorized by either a company secretary or a chartered accountant.
Check and complete each part of Form PAS-6 correctly.
Submit the share capital reconciliation report, after it has been signed and certified.
Submit and Pay Fees:
Later on, you should submit the finished form along with any necessary fees.
Confirmation and Acknowledgment:
Successful submissions receive a receipt sent to them.
Penalties for Non-Compliance
Missing the deadline to complete and file Form PAS-6 or providing incorrect information, may result in fines. Penalties that may apply are:
After the deadline set for PAS-6, the company is required to pay late fees. No matter the reason, the fees will increase if you delay filing the income tax.
Failure to file the document year after year can result in more intense penalties such as fines or lawsuits against the company.
Importance of PAS-6 Filing
Provides an easy way to find any differences between the shares held in person and those dematerialized.
Urges companies to be quick to answer and make share capital records available.
Keeps the company aligned with what SEBI, MCA and other such regulators require.
Rest assured that investors will trust a company that meets such regulations because it proves a focus on being open.
Common Challenges in Filing PAS-6
A common issue is that share records don’t match when confirming physical and demat shares. Such a thing might occur because of tech issues or unfinished transfer updates.
Lack of accurate information about shareholders or capital can make the company break rules.
Should some shareholders delay in changing their shares to electronic form, it could result in incorrect reporting on the form.
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FAQs
E-form PAS-6 is concerned with the filing of the reconciliation of the share capital audit report on a half-year basis of unlisted public companies. The objective of this audit report is to identify any difference observed in the issued capital and the capital held in dematerialised form of a public company.
Every unlisted public company have to submit Form PAS-6 duly certified by a Company Secretary or Chartered Accountant in practice to the Registrar of companies within 60 day of each half year.
Every unlisted public Company is required to file Form PAS-6.
The Form PAS-6 needs to be certified by a practising Company Secretary(PCS) or a practising Chartered Accountant(PCA).
