🧾 What is PAS-6?

PAS-6 is a form filed under Section 42 and Rule 9A of the Companies (Prospectus and Allotment of Securities) Rules, 2014. It is mandatory for unlisted public companies to report and reconcile the total issued, allotted, and dematerialized shares with the records maintained by the depositories (NSDL/CDSL).

It must be filed twice a year:

  • For the half-year ending 31st March (due by 30th May)
  • For the half-year ending 30th September (due by 29th November)

✅ Who Needs to File PAS-6?

  • All unlisted public companies
  • Companies that have issued shares in physical or dematerialized form
  • Companies maintaining records with RTA or in-house

🔴 Exemptions:

  • Private Limited Companies
  • Government Companies
  • Listed Companies

📑 Documents Required

  • Details of share capital structure (ISIN-wise)
  • Reconciliation certificate from Practicing Chartered Accountant or Company Secretary
  • NSDL/CDSL data on shares held in demat/physical
  • List of top shareholders (if required)
  • Board Resolution (if applicable)
  • DSC of authorized director or KMP

🛠️ Services Included

  • Data validation from NSDL/CDSL or RTA
  • Reconciliation sheet preparation
  • Certificate from CA/CS professional
  • Filing of Form PAS-6 on MCA portal
  • DSC-based submission and receipt download
  • Support in rectification or clarification, if MCA queries arise

📋 Timeline & Penalty

Half-Year Period Due Date Penalty for Delay
1st April–30th Sept 29th November ₹1,000 per day
1st Oct–31st March 30th May ₹1,000 per day

Non-filing leads to compliance disqualification and possible penalties under the Companies Act.

💡 Why Choose SITPakz Solution (SSPL)?

  • ✅ CA/CS-backed audit certification
  • 🧾 Accurate shareholding reconciliation
  • 🔐 Secure MCA submission with DSC
  • 📅 Timely filing reminders and tracking
  • 📑 Full MCA acknowledgement and professional report

💬 Frequently Asked Questions (FAQs)

Q. Is PAS-6 applicable to all companies?
➡️ No. Only to unlisted public companies.

Q. Can a company file PAS-6 without demat shares?
➡️ No. All shares must be dematerialized before filing.

Q. Who certifies PAS-6?
➡️ A practicing Chartered Accountant or Company Secretary.

Q. Can PAS-6 be revised if there is an error?
➡️ Yes, but a clarification letter may be required.