The Ministry of Corporate Affairs (MCA) vide General Circular dated 28th November,2019 has extended the time limit for filing of Form PAS-6 ( Reconciliation of Share Capital Audit Report (Half-Yearly)) required to be submitted to ROC “Registrar of Companies” by every unlisted public company within 60 days from the end of each half year, required as per the Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019.
Form PAS-6 contains the reporting requirements regarding issued share capital reconciliation statement, Details of shares held by Promotors, KMP, Directors and also includes the details of new shares issued during the half year ended for which this form has filled.
Form PAS-6 is to annexed with “Declaration statement of Board of Director” and “Certificate by either practicing CA or practicing CS.
The time limit for filing Form PAS-6 without additional fees for the half year ended on 30th September,2019 will be 60 days from the date of deployment of this form on the MCA Portal (i.e. 27-01-2019).
