Form PAS-6 Share Capital Reconciliation Audit
Mandatory half-yearly audit report reconciling total issued share capital against shares held in dematerialized format (with NSDL and CDSL) and physical registers, preventing unauthorized share duplication.
Rule 9A(8) & Rule 9B, Companies (Prospectus and Allotment of Securities) Rules, 2014
Republic of India (Central Portal)
3 to 5 Business Days
Why This Statutory Filing Is Required
Mandatory half-yearly audit report reconciling total issued share capital against shares held in dematerialized format (with NSDL and CDSL) and physical registers, preventing unauthorized share duplication.
Who This Service Is For & Statutory Eligibility
All unlisted public companies and all private companies other than small companies (paid-up capital > ₹4 Cr or turnover > ₹40 Cr).
Prerequisites & Mandatory Documents Checklist
- International Securities Identification Numbers (ISIN) for all classes of equity and preference shares
- Holding confirmation statements from National Securities Depository Limited (NSDL) and CDSL
- Register of members showing physical vs dematerialized share breakups
- Audit certification by a practicing Company Secretary or Chartered Accountant
Step-by-Step Portal Execution Procedure
- Step 1: Download demat capital statements from NSDL and CDSL as of half-year end
- Step 2: Reconcile demat holdings with physical share register and total issued share capital
- Step 3: Access Form PAS-6 web-form on MCA V3 within 60 days of half-year end (Due May 30 & Nov 29)
- Step 4: Input ISINs, share counts, transfer records, and attach reconciliation certificate
- Step 5: Affix Director Class 3 DSC and certifying PCS DSC; submit and pay fee via Bharatkosh
Transparent Pricing & Statutory Cost Architecture
Form PAS-6 Share Capital Reconciliation Audit | CraftEgon CCS
Calibrated at 9% below prevailing market fee (₹4,800). Complete professional drafting, compilation, verification, and portal upload.
- Independent Chartered Accountant / Company Secretary Verification
- Electronic Form Pre-Scrutiny & Error Reconciliation
- Digitally Signed Portal Upload with SRN Acknowledgement Delivery
Government Fees & Disbursements
Base ROC fee: ₹200 to ₹600 based on share capital.
Statutory Penalties for Non-Compliance
General penalty under Section 450 (₹10,000 + ₹1,000/day). Severe commercial ban: Under Rule 9B, private companies defaulting on dematerialization are **statutorily barred from issuing new securities, rights issues, bonus shares, or buybacks**, and shareholders cannot transfer shares.