Maintaining Statutory Registers Under the Companies Act 2013
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Maintaining statutory registers under the Companies Act, 2013 is an important legal requirement for companies in India. This guide explains step-by-step which registers you must maintain, what details they should include, and how to keep them updated.
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1. Register of Members (Section 88)
Purpose: Records details of shareholders.
Contents:
- Name, address, and occupation of each member.
- Number of shares held.
- Date of becoming a member.
- Date of ceasing to be a member.
- A unique identification number or any other identifier as prescribed.
- Details of shares transferred.
Procedure: - Update upon issuance or transfer of shares.
- Make entries within 7 days of changes.
2. Register of Directors and Key Managerial Personnel as per Section 170
Purpose: To maintain the details of the company’s directors and key managerial personnel.
Contents:
- Name and residential address of each director and key managerial personnel.
- Date of birth.
- DIN or PAN.
- Date of appointment and resignation.
- Other directorships in companies.
Procedure: - Update immediately upon changes.
- Keep at the registered office.
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3. Register of Charges (Section 85)
Purpose: To record details of charges (such as mortgages and loans) created by the company.
Contents:
- Date and description of the charge.
- Amount secured by the charge.
- Name of the charge holder.
- Property charged.
Procedure: - Update immediately upon creation or modification of charges.
- Submit the required details to the Registrar of Companies (RoC) within 30 days.
4. Register of Loans, Guarantees, Securities, and Investments under Section 186
Purpose: Maintains records of loans given, guarantees issued, securities provided, and acquisitions made by the company.
Contents:
- Date of the transaction.
- Name and address of the borrower or entity.
- Amount involved.
- Terms and conditions.
- Purpose of the loan, guarantee, or security.
Procedure: - Update upon each transaction.
- Ensure that the board resolution and all required approvals are properly obtained.
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5. Register of Contracts and Arrangements in Which Directors Have an Interest (Section 189)
Purpose: Maintains records of contracts or arrangements in which directors have an interest.
Contents:
- Date of contract or arrangement.
- Names of the parties.
- Principal terms and conditions.
- Date of approval by the board.
Procedure: - Update whenever a new contract or arrangement is made.
- Directors should declare their interest beforehand.
6. Register of Deposits (Section 73)
Purpose: Records details of deposits accepted or renewed.
Contents:
- Name and address of the depositor.
- Amount and duration of the deposit.
- Interest rate.
- Repayment details.
Procedure: - Update upon acceptance, renewal, or repayment of deposits.
- Ensure compliance with rules for accepting deposits.
7. Register of Employee Stock Options (Section 62)
Purpose: Maintains records of options granted under employee stock option plans.
Contents:
- Number of options granted.
- Names of employees to whom options are granted.
- Vesting period and conditions.
- Exercise period and conditions.
Procedure: - Update upon grant or exercise of stock options.
- Maintain detailed records for regulatory reporting.
8. Register of Renewed and Duplicate Share Certificates (Rule 6 of the Companies (Share Capital and Debentures) Rules, 2014)
Purpose: Maintains records of renewed and duplicate share certificates issued.
Contents:
- Name of the individual to whom the certificate is issued.
- Number and date of issue of original certificate.
- Date of issue of renewed or duplicate certificate.
- Issue reason.
Procedure: - Update upon issuance of duplicate or renewed certificates.
- Maintain separate registers for each type.
9. Foreign Register of Members, Debenture Holders, or Other Security Holders (Section 88(4))
Purpose: Keeps a register of members, debenture holders, or other security holders outside India.
Contents:
- All details are similar to those in the main register of members or debenture holders.
Procedure: - Update regularly and ensure it is synchronized with the main register.
- Maintain at the place of business outside India.
Standard Procedures for Maintaining Registers
- Physical/Electronic Maintenance: Registers may be kept either in physical form or electronically.
- Inspection and Copies: Allow members to inspect the registers and obtain copies.
- Annual Returns: Incorporate details from the registers in the company’s annual return submitted to the RoC.
- Preservation: Keep registers as required, typically for at least 8 years. Following these steps ensures compliance with the Companies Act, 2013, helping to prevent penalties and legal issues.
Conclusion
Maintaining statutory registers under the Companies Act, 2013, is not just a legal formality but a crucial responsibility for every company. Properly updated registers help in smooth audits, legal transparency, and better management. Following the right procedure protects your company from penalties and strengthens your compliance structure.
Why Choose E Accountax Manager?
At E Accountax Manager, we ensure that your company maintains all statutory registers correctly and on time. Our experts handle everything — from preparing registers to updating and preserving them according to the Companies Act, 2013. With our support, you can focus on your business while we manage your compliance smoothly and professionally.
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