PAS-6 due date — Reconciliation of Share Capital Audit Report
Half-yearly share capital reconciliation certified by a practising CS or CA, filed within 60 days of each half-year end.
Next due date
29 November 2026for H1 FY 2026-27
If it is late: Additional fee under s.403 — ₹100/day, stepping up with the delay
Get told before PAS-6 is due
We will email you a week before the next one, and before each one after that.
One email per occurrence of PAS-6, and nothing else unless you tick the box above — and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.
- Due
- 29 Nov and 30 May
- Frequency
- Half-yearly
- If it lapses
- Additional fee under s.403 — ₹100/day, stepping up with the delay
- Statutory reference
- Rule 9A(8), Companies (Prospectus & Allotment of Securities) Rules 2014
Where this date comes from
- The instrument
- Rule 9A(8), Companies (Prospectus & Allotment of Securities) Rules 2014
- The authority
- Ministry of Corporate Affairs
Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.
Who has to file it
Every one of these has to hold before PAS-6 binds an entity:
- Public Limited Company
- not listed company
- Filed on:
- MCA V3 (mca.gov.in)
- Usually owned by:
- Company Secretary
- Typical effort:
- 2 hours
Common questions
- What is the due date of PAS-6?
- It is next due on 29 Nov 2026, for H1 FY 2026-27. 29 Nov and 30 May. It falls due twice a year.
- Who has to file PAS-6?
- It applies to Public Limited Company and not listed company.
- What is the penalty for filing PAS-6 late?
- Additional fee under s.403 — ₹100/day, stepping up with the delay
- How do I file PAS-6?
- Log in to the MCA V3 portal (mca.gov.in) with the business user ID, open the e-form, fill it in, attach the required documents, have it signed with the DSC of the director and, where required, the practising professional, then pay the filing fee and submit. Keep the SRN from the challan as proof of filing.
- What is the full form of PAS in PAS-6?
- PAS stands for Prospectus and Allotment of Securities — the Companies (Prospectus and Allotment of Securities) Rules, 2014. PAS-6 is the Reconciliation of Share Capital Audit Report.
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.