All about filing of Form PAS 3
What is form PAS-3?
Whenever a company having a share capital makes any allotment of its securities, the company within 30 days thereafter, files with the Registrar a return of allotment in Form PAS-3, along with the fee as specified in the Companies (Registration Offices and Fees) Rules, 2014.
- eForm PAS-3 is required to be filed pursuant to Section 39(4) and 42(9) of the Companies Act, 2013 and rules 12 and 14 Companies (Prospectus and Allotment of Securities) Rules, 2014.
According to Section 39(4) of the Companies Act,2013 whenever a company having a share capital makes any allotment of securities, it should file with the Registrar a return of allotment.
According to Section 42(9) of the Companies Act,2013 whenever a company makes any allotment of securities under this section, it should file with the Registrar a return of allotment including the complete list of all security-holders, with their full names, addresses, number of securities allotted and such other relevant information.
The Companies (Registration of offices and Fees) Rules, 2014
- In the case of Nidhi Company - Rupees 1 for every 100 rupees or parts thereof on the ‘Total nominal value of securities issued. However, the calculated filing fee shall be limited to the maximum fee payable by any normal company having a share capital.
- Fee for filing e-Forms or documents in case of the company has a share capital.
Nominal Share Capital | Fee applicable |
Less than 1,00,000 | Rupees 200 |
1,00,000 to 4,99,999 | Rupees 300 |
5,00,000 to 24,99,999 | Rupees 400 |
25,00,000 to 99,99,999 | Rupees 500 |
1,00,00,000 or more | Rupees 600 |
- A company without a share capital: Rs. 200 per document.
- Additional Fees Rules
Period of delays | All forms |
Up to 30 days | 2 times of normal fees |
More than 30 days and up to 60 days | 4 times the normal fees |
More than 60 days and up to 90 days | 6 times the normal fees |
More than 90 days and up to 180 days | 10 times of normal fees |
More than 180 days | 12 times of normal fees |