List of Statutory Registers - Companies Act 2013
As per Companies Act 2013 every Indian company is required to maintain a statutory register at its registered office until the dissolution of the company. Failure of the company to maintain statutory register could result in a fine of not less than Rs.1 lakh, which may extend to Rs.10 lakh. Further, the Officers of the company may also be punishable with imprisonment for a term which may extend to six months or with a fine not less than Rs.25 thousand which may extend to Rs.1 lakh. Hence, it is important for a private limited company or limited company or one person company incorporated in India to maintain statutory register. The following is the list of statutory register to be maintained. Some of the registers may not be applicable based on the nature of the company:- Register of Renewed and Duplicate Share Certificates - As per Share Capital and Debentures Rules, 2014.
- Register of Sweat Equity Shares - As per Share Capital and Debentures Rules, 2014.
- Register of Charges and Instrument of Charges - As per Companies (Registration of Charges) Rules, 2014.
- Register of bought back securities - As per Share Capital and Debentures Rules, 2014.
- Register of Deposits - As per Companies (Acceptance of Deposits) Rules, 2014.
- Register of Members - As per Rules of the Companies (Management and Administration) Rules, 2014.
- Register of any other Security Holders.
- Register of Debenture-holders.
- Index of Members - As per Companies (Management and Administration) Rules, 2014.
- Copies of Annual Returns - As per Companies (Management and Administration) Rules, 2014.
- Minute Books of Board of Directors and Committees of the Board - As per Companies (Management and Administration) Rules, 2014.
- Attendance Registers for meeting of Board and Committee - As per Secretarial Standards SS-1.
- Minutes Books of General Meetings and Creditors Meetings - As per Companies (Management and Administration) Rules, 2014.
- Books of accounts, relevant books and papers, financial statements and others.
- Register of directors and key managerial personnel including details of securities held by them - As per Companies Rules, 2014.
- Register of loans/guarantee/security and investments/
- Register of investment in shares or securities not held in the name of the company.
- Register of Contracts, with Directors, Companies and Firms in which Directors are interested.
- Contracts entered into by the company for the appointment of a Manager or Managing Director.
Related Guides
Popular Post
Starting a small business can be a transformative venture, offering the exciting opportunity...
Tax deduction at source, shortly and popularly known as TDS, was introduced by the Income Tax...
Goods & Services Tax Certificate is issued to people who are registered under GST...
GST registration applies to all individuals and entities supplying goods or services in India. GST...
Gift tax in India is applied when the value of the received gift exceeds ₹50,000 in the...
The Union Budget 2025 has brought significant changes to India’s personal income tax structure, raising the...
The Goods and Services Tax (GST) is an indirect tax system introduced in India in 2017. It functions...
A trademark search is simply checking if another person or organization does not already own the...
Section 194H of the Income Tax Act in India mandates the deduction of Tax at Source (TDS) on commission or brokerage...
Section 80G Deduction is a facility available in the Income Tax Act which allows taxpayers to...
The Income Tax Department (ITD) has not provided specific guidance on crypto taxes for Indian investors. However...
Internal audit applicability is a critical concept for companies in India, impacting various...
In the business world, two main types of companies exist: private company and public company...
Ministry of Finance vide a Notification No 05/2022- Central Tax (Rate) dated 13.7.2022 has issued...
The Central Board of Indirect Taxes and Customs (CBIC) has recently announced an extension...
Depreciation is a key concept in finance and accounting. It helps us manage how the value of...
Form 10IA of the Income Tax Department must be filed by taxpayers claiming income tax deduction...
The Goods and Services Tax (GST) system in India has been a significant reform in the country's...
India's Gross Domestic Product (GDP) benefits significantly from the substantial...
The Finance Act, 2023 introduced the MSME 45-day payment rule under Section 43B(h) of the Income Tax Act...
The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024, was announced by Union Finance Minister...