MCA Form Guide
PAS-6 — Share Capital Reconciliation Audit Report
Quick answer: Half-yearly reconciliation of issued share capital with demat records at NSDL and CDSL for certain public companies. Also required quarterly for listed companies under SEBI LODR. Within 60 days from the end of each half year (September 30 and March 31). Non-filing can attract MCA scrutiny and can delay share transfers and demat processes.
Quick answer
This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. Unlisted public companies that are required to dematerialise their shares under Companies (Prospectus and Allotment of Securities) Second Amendment Rules 2023. Listed companies file quarterly under SEBI LODR Regulation 76. For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.
Who must file
Unlisted public companies that are required to dematerialise their shares under Companies (Prospectus and Allotment of Securities) Second Amendment Rules 2023. Listed companies file quarterly under SEBI LODR Regulation 76.
When to file
Within 60 days from the end of each half year (September 30 and March 31).
Penalty note
Non-filing can attract MCA scrutiny and can delay share transfers and demat processes.
Filing portal
MCA portal at the official government filing system.
Evidence checklist
Financial statements, board approvals, and prior-year records usually matter most here.
How to file
- 1
Confirm whether PAS-6 is the correct filing for the event you are handling and that it matches the annual filing trigger.
- 2
Collect the supporting records that match PAS-6: Financial statements, board approvals, and prior-year records usually matter most here.
- 3
Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.
- 4
Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.
- 5
Store the filing evidence with your statutory records so the next cycle is faster and easier to review.
What this form is used for
Half-yearly reconciliation of issued share capital with demat records at NSDL and CDSL for certain public companies. Also required quarterly for listed companies under SEBI LODR. This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.
FAQ and compliance context
Who usually files PAS-6?
Unlisted public companies that are required to dematerialise their shares under Companies (Prospectus and Allotment of Securities) Second Amendment Rules 2023. Listed companies file quarterly under SEBI LODR Regulation 76.
What is the deadline for PAS-6?
Within 60 days from the end of each half year (September 30 and March 31).
What happens if PAS-6 is filed late?
Non-filing can attract MCA scrutiny and can delay share transfers and demat processes.
Can the filing be tracked after submission?
Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.
Is PAS-6 a one-time or recurring filing?
This is a recurring filing — it must be filed every year (or every half-year / quarter, as specified) as long as the company remains in existence and meets the applicability criteria.
Which law or rule requires PAS-6?
Rule 9A(8), Companies (Prospectus and Allotment of Securities) Rules 2014; SEBI LODR Regulation 76
Why this one matters
If the due date is tied to the AGM, plan backward from the board calendar so the filings do not bunch up at the end.
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