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Statutory Registers & Records to maintain under Companies Act 2013

Under the Companies Act 2013, companies in India are required to maintain various statutory registers and records. These registers and records serve as a means of documenting important information about the company's activities, transactions, and shareholders. Here is a brief overview of the key statutory registers and records that companies need to maintain:

Register of Members: This register contains details of the company's shareholders, including their names, addresses, number of shares held, and date of becoming a member.

Register of Directors and Key Managerial Personnel: Companies must maintain a register that lists the directors and key managerial personnel, along with their personal details, such as names, addresses, dates of appointments, resignations, and other relevant details.

Register of Charges: This register records details of all charges created on the company's assets, such as mortgages, debentures, or other forms of security interests.

Register of Debenture Holders: In case a company issues debentures, it must maintain a register containing the details of debenture holders, including their names, addresses, and the particulars of their debentures.

Register of Contracts or Arrangements in which Directors are Interested: Companies are required to maintain a register that records all contracts or arrangements in which any director has a direct or indirect interest.

Minutes of Meetings: Minutes must be recorded for all board meetings, general meetings, and committee meetings of the company. These minutes document the proceedings, decisions, and resolutions passed during the meetings.

Books of Accounts: Companies need to maintain proper books of accounts, including records of financial transactions, assets, liabilities, income, expenses, and profit and loss statements.

Register of Investments: This register contains details of the company's investments in shares, debentures, or other securities, including the names of the entities in which investments are made.

Register of Related Party Transactions: Companies must maintain a register that records all transactions with related parties, including details of the transactions, nature of relationships, and terms of the transactions.

Register of Foreign Members, Directors, and Debenture Holders: If a company has foreign members, directors, or debenture holders, it needs to maintain a register containing their details, including names, addresses, nationalities, and passport or other identification particulars.

It's important to note that the specific requirements and formats for maintaining these registers and records may vary depending on the type of company (e.g., private, public, listed) and other factors. Companies are advised to consult the Companies Act 2013 and related rules for detailed guidelines on the maintenance of statutory registers and records.

SR. NO.

RELEVENT SECTION AND RULES

FORM NO.

REGISTER

1.

Section 88 (1) and Rule 3 (1) of the Companies (Management and Administration) Rules, 2014Read more

Form MGT-1

Register of Members

2.

Section 88 (1) and Rule 4 of the Companies (Management and Administration) Rules, 2014R

Form MGT-2

Register of Debenture holders

3.

Section 88 (2) and Rule 6 of the Companies (Management and Administration) Rules, 2014

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Index of Members and Debenture Holders

4.

Section 88(4) and Rule 7 of the Companies (Management and Administration) Rules, 2014

Form MGT-3

Foreign Register of Members, Debenture holders, other security holders or beneficial owners residing outside India

5.

Section 90(3) and Rule 5 of Companies (Significant Beneficial Owners) Rules, 2018

Form BEN-3

Register of significant beneficial owners

6.

Section 46(3) of the Companies Act, 2013 and rule 6(3)(a) the Companies (Share Capital and Debentures) Rules 2014

Form SH-2

Register of Renewed and Duplicate Share Certificate

7.

Section 54 and Rule 8 (14) of the Companies (Share Capital and Debentures) Rules, 2014R

Form SH-3

Register of Sweat Equity Shares

8.

Section 62(1)(b) and Rule 12 (10) of the Companies (Share Capital and Debentures) Rules 2014

Form SH-6

Register of Employee Stock Options

9.

Section 68 and Rule 17(12) of the Companies (Share Capital and Debentures) Rules, 2014

Form SH-10

Register of Shares or Securities which have been Bought Back

10.

Section 73 and Rule 14 of the Companies (Acceptance of Deposits) Rules, 2014

-

Register of Deposits

11.

Section 85 and Rule 7 of the Companies (Registration of Charges) Rules, 2014

Form CH-7

Register of Charges

12.

Section 170(1) and Rule 17 of the Companies (Appointment and Qualification of Directors) Rules, 2014

-

Register of Directors and KMPs

13.

Section 186 and Rule 12 of the Companies (Meeting of Board and its Powers) Rules, 2014

Form MBP-2

Register of Loans/Guarantee/Security and Acquisition by Company

14.

Section 187 and Rule 14 of the Companies (Meeting of Board and its Powers) Rules, 2014

Form MBP-3

Register of Investments not held in its own name

15.

Section 189 and Rule 16 of the Companies (Meeting of Board and its Powers) Rules, 2014

Form MBP-4

Register of Contracts or Arrangements in which Directors are interested


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