The Companies Act, 2013 (“the Act”) and the rules made thereunder (“the Rules”) lays down that every Company incorporated under the Act has to maintain Statutory Registers (“the Registers”).
The Registers need to maintained and updated eventually and should be kept at the Registered Office of the Company. Some of the Registers are required to be kept open for inspection by Directors, Members, Creditors and by other persons. A Company is required to provide the extracts from the Registers, if demanded by Directors, Members, Creditors and by other persons on payment of specified fees.
List of Registers to be maintained by the Company
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Sr. No.
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Relevant Section & Rules
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Register
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1.
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Section 88 (1) and Rule 3 (1) of the Companies (Management and Administration) Rules, 2014
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MGT-1: Register of Members
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2.
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Section 88 (1) and Rule 4 of the Companies (Management and Administration) Rules, 2014
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MGT-2: Register of Debenture holders
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3.
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Section 88 (2) and Rule 6 of the Companies (Management and Administration) Rules, 2014
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Index of Members
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4.
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Section 88 (2)
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Index of Debenture Holders
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5.
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Section 88(3)
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Register and Index of Beneficial Owner
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6.
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Section 88(4) and Rule 7 of the Companies (Management and Administration) Rules, 2014
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MGT-3: Foreign Register of Members, Debenture holders, other security holders or beneficial owners residing outside India
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7.
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Rule 6 of the Companies (Share Capital and Debentures) Rules, 2014
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Form SH-2: Register of Renewed and Duplicate Share Certificate
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8.
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Section 54 and Rule 8 (14) of the Companies (Share Capital and Debentures) Rules, 2014
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Form SH-3: Register of Sweat Equity Shares
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9.
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Section 62 and Rule 12 (10)
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Form SH-6: Register of Employee Stock Options
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10.
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Section 68 and Rule 17 (12) of the Companies (Share Capital and Debentures) Rules, 2014
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Form SH-10: Register of Shares or Securities Bought Back
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11.
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Section 170(1) and Rule 17 of the Companies (Appointment and Qualification of Directors) Rules, 2014
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Register of Directors and KMPs
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12.
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Section 73 and Rule 14 of the Companies (Acceptance of Deposits) Rules, 2014
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Register of Deposits
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13.
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Section 85 and Rule 7 of the Companies (Registration of Charges) Rules, 2014
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Form CH-7: Register of Charges
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14.
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Section 186 and Rule 12 of the Companies (Meeting of Board and its Powers) Rules, 2014
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Form MBP-2: Register of Loans/Guarantee/Security and Acquisition by Company
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15.
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Section 187 and Rule 14 of the Companies (Meeting of Board and its Powers) Rules, 2014
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Form MBP-3: Register of Investments not held in its own name
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16.
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Section 189 and Rule 16 of the Companies (Meeting of Board and its Powers) Rules, 2014
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Form MBP-4: Register of Contracts or Arrangements in which Directors are interested
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Other Important Books and Registers
- Minutes Book
- Board Meeting Minutes Book
- General Meeting Minutes Book (i.e. AGM, EGM, Postal Ballot, Creditors Meetings, Debenture holders Meetings)
- Books of Accounts/Financial Statements
- Register of Directors Attendance at Board/Committee Meetings.
