Maintenance of Statutory Registers as per Companies Act, 2013

Maintenance of Statutory Registers as per Companies Act, 2013

The Companies Act, 2013 has specified a list of registers that the companies are supposed to maintain. These registers are as under:

  • Register of Members (MGT-1) - Every company having the members need to maintain the register of members as per Companies Act, 2013.
  • Register of Debenture Holders or any other security holders (MGT-2)- Every company which issues or allots debentures or any other security shall maintain a separate register of debenture holders, for each type of debentures in Form No.MGT-2.
  • Foreign Register (MGT-3) - A company having member, debenture holders or any their security holders in foreign country shall maintain the registers.
  • Register of Directors and KMP - A company needs to maintain its register stating the details about all directors and key managerial personnel who have been appointed, designation changed, removed or resigned form the post from time to time and which shall include the details of securities held by each of them in the company or its holding, subsidiary, subsidiary of company’s holding company or associate companies.
  • Register of renewed or duplicate share certificates (SH-2) -Register of share certificates and even the renewed/ duplicate certificates maintained.
  • Register of Sweat Equity Shares (SH-3) - Any company which issues sweat equity shares, then company needs to maintain a register stating the details of all sweat equity shares issued from time to time.
  • Register of ESOP (SH-6) - The company shall maintain a Register of Employee Stock Options in Form No. SH.6 and shall forthwith enter therein the particulars of option granted. The Register of Employee Stock Options shall be maintained at the registered office of the company or such other place as the Board may decide. The entries in the register shall be authenticated by the company secretary of the company or by any other person authorized by the Board for the purpose.
  • Register of shares and other securities that have been bought back (SH-10) - A company who has purchased its own shares or other specified securities has to maintain a register detailing all the particulars of shares purchased i.e. buy back.
  • Register of Charge (CHG-7) - Every company shall keep at its registered office a register of charges in Form No. CHG.7 and enter therein particulars of all the charges registered with the Registrar on any of the property, assets or undertaking of the company and the particulars of any property acquired subject to a charge as well as particulars of any modification of a charge and satisfaction of charge.
  • Register of loan/ guarantee/ security given or acquisition of securities (MBP-2) - Every company who gives any loan or provided any guarantee or provide security in connection with a loan or acquire by way of subscription, purchase or otherwise, the securities of any other body corporate is required to maintain a register.
  • Register of investment of the company not held in its name (MBP-3) -  Every company shall, from the date of its registration, maintain a register in Form MBP 3 and enter therein, chronologically, the particulars of investments in shares or other securities beneficially held by the company but which are not held in its own name and the company shall also record the reasons for not holding the investments in its own name and the relationship or contract under which the investment is held in the name of any other person.
  • Register of Contracts and Arrangements in which Directors are interested (MBP-4) - Every company shall maintain one or more registers in Form MBP 4. Penalty: Every director who fails to comply with the provisions of this section and the rules made thereunder shall be liable to a penalty of twenty-five thousand rupees.




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