Search
Introduction
Corporate compliance is an important responsibility for every company in India. Among various MCA filings, Form PAS-6 is a crucial compliance requirement for certain companies with dematerialised shares.
Many businesses ignore PAS-6 until the due date arrives. However, delayed filing can lead to penalties and compliance issues.
For the year 2026, companies must complete PAS-6 filing before 30 May 2026.
In this detailed guide, you will learn:
- What is Form PAS-6
- Who must file it
- Due date and applicability
- Documents required
- Step-by-step filing process
- Penalties for non-compliance
What is Form PAS-6?
Form PAS-6 is a half-yearly reconciliation form filed under the Companies Act, 2013.
The form helps companies reconcile their share capital records with depositories.
In simple words, PAS-6 confirms whether:
- Physical shares
- Dematerialised shares
- Total issued capital
all match correctly.
Why PAS-6 Filing is Important
PAS-6 filing ensures transparency in shareholding records.
Key Benefits:
- Maintains accurate share capital data
- Prevents discrepancies in records
- Supports corporate governance
- Ensures MCA compliance
Therefore, companies should never ignore this filing.
PAS-6 Due Date 2026
📅 Due Date: 30 May 2026
Companies must file PAS-6 within the prescribed timeline.
However, many businesses wait until the last moment. This creates unnecessary stress and technical issues.
Therefore, early filing is always recommended.
Applicability of Form PAS-6
PAS-6 applies to:
✔️ Unlisted Public Companies
that have issued shares in dematerialised form.
Companies Exempt from PAS-6
The following entities generally do not need to file PAS-6:
- Private limited companies
- Listed companies
- Government companies (subject to exemptions)
Objective of PAS-6 Filing
The government introduced PAS-6 to improve transparency in shareholding systems.
The form helps in:
- Reconciliation of share capital
- Monitoring demat securities
- Reducing fraud risk
- Maintaining proper records
As a result, regulators can verify company share data more effectively.
Information Required for PAS-6 Filing
Before filing, companies should collect all relevant details.
Common Information Includes:
- Company CIN
- ISIN details
- Share capital details
- Demat and physical share data
- Details of changes in share capital
Documents Required for PAS-6
You may need the following documents:
- PAN of company
- CIN details
- ISIN information
- Shareholding records
- Certification from practicing professional
Therefore, companies should organize records in advance.
What is ISIN in PAS-6?
ISIN stands for International Securities Identification Number.
This number identifies securities issued in dematerialised form.
Without ISIN, PAS-6 filing may not be possible.
Role of Depositories in PAS-6
Depositories play a major role in reconciliation.
In India, companies generally interact with:
- NSDL
- CDSL
These depositories maintain dematerialised share records.
Step-by-Step PAS-6 Filing Process
Let’s understand the filing process step by step.
Step 1: Gather Company Information
First, collect all company details and shareholding data.
Make sure:
- Records are updated
- Share capital details match
- ISIN information is accurate
Step 2: Reconcile Share Capital
Next, reconcile:
- Physical shares
- Dematerialised shares
- Total issued capital
This is one of the most important steps.
Step 3: Verify Demat Records
Check data with depositories such as NSDL and CDSL.
Any mismatch should be corrected before filing.
Step 4: Prepare PAS-6 Form
After verification, prepare the form carefully.
You must enter:
- Company information
- Share details
- Reconciliation data
Step 5: Professional Certification
A practicing professional must certify the form.
Usually, certification is done by:
- Chartered Accountant
- Company Secretary
- Cost Accountant
Step 6: File with MCA
Finally, upload the form on the MCA portal before the due date.
📅 Due Date: 30 May 2026
Common Mistakes in PAS-6 Filing
Many companies make avoidable errors.
Common Mistakes Include:
- Incorrect ISIN details
- Mismatch in share capital
- Late filing
- Wrong company information
- Missing certification
Therefore, careful review is necessary before submission.
Penalties for Late Filing
Failure to file PAS-6 on time may lead to:
- Additional fees
- Compliance notices
- Regulatory complications
In serious cases, companies may face further legal issues.
PAS-6 vs Annual Return
Many businesses confuse PAS-6 with annual filing forms.
Key Difference:
| PAS-6 | Annual Return |
|---|---|
| Share capital reconciliation | General company filing |
| Half-yearly compliance | Annual compliance |
| Focus on demat shares | Focus on company records |
Importance of Share Capital Reconciliation
Share capital reconciliation helps companies maintain accurate records.
It helps in:
- Detecting discrepancies
- Maintaining investor trust
- Improving transparency
As a result, businesses reduce compliance risks.
How KLS Advisors Can Help
PAS-6 filing involves technical reconciliation and compliance checks. However, professional support can simplify the process.
KLS Advisors provides:
- PAS-6 filing support
- Share capital reconciliation
- MCA compliance services
- ROC filing assistance
🌐 Visit: https://klsadvisors.in/
Related Articles (Internal Links)
You can also explore:
- Form 11 for LLP: Complete Annual Return Filing Guide – klsadvisors.in
- How to Start a Private Limited Company in India – klsadvisors.in
- Startup India Registration: Benefits & Process – klsadvisors.in
Follow Us
Stay updated with compliance and legal insights:
📸 Instagram
@kls.advisors
Frequently Asked Questions (FAQ)
1. What is Form PAS-6?
PAS-6 is a half-yearly reconciliation form for share capital compliance.
2. Who must file PAS-6?
Unlisted public companies with dematerialised shares must file it.
3. What is the PAS-6 due date for 2026?
The due date is 30 May 2026.
4. Is PAS-6 mandatory?
Yes, applicable companies must file it.
5. What happens if PAS-6 is not filed?
Late filing may lead to penalties and compliance issues.
6. Is professional certification required?
Yes, a practicing professional must certify the form.
7. What is ISIN?
ISIN is a unique number used to identify securities in demat form.
8. Can private companies file PAS-6?
Generally, PAS-6 does not apply to private limited companies.
Final Thoughts
Form PAS-6 is an important MCA compliance requirement for eligible companies. Therefore, businesses should complete reconciliation and filing before the deadline.
📅 Remember: PAS-6 filing is due on 30 May 2026.
Timely filing helps companies avoid penalties and maintain smooth compliance.
👉 Visit klsadvisors.in and get expert support for PAS-6 filing today. 🚀
Post Tags:
