Statutory registers under the new act

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Querist : Anonymous

Querist : Anonymous (Querist)

11 December 2014 After implementation of new companies act, statutory registers are to be converted into new format. Are they to be converted for transactions from 1.4.2014 or from the date of incorporation of the company?

Please guide.

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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12 December 2014 After 1st April 2014 all the registers of Directors & KMP shall be prepared as per the provisions of the section 170 of the Companies Act, 2013. The register of directors & director’s shareholding maintained before 1 April, 2014 as per the provisions of the companies Act, 1956 needs not to be converted as per the provisions of the section 170 of Companies Act, 2013.

Querist : Anonymous

Querist : Anonymous (Querist)

12 December 2014 and what about other mandatory statutory registers?

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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25 July 2025 Great question! Here's how it generally works under the **Companies Act, 2013** regarding statutory registers conversion and maintenance:

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### 1. **Applicability Date for New Format Registers**

* For **registers specifically covered under the new Act (like Register of Directors and KMP under Section 170)** —
You start maintaining or converting these registers **from 1st April 2014 onwards** (the effective date of the new Act’s key provisions).
* The earlier registers maintained under the **Companies Act, 1956** do **not need to be converted retrospectively** for periods prior to 1.4.2014.

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### 2. **Other Statutory Registers**

* For **other mandatory registers** (such as Register of Members, Register of Charges, Register of Share Transfers, Minutes Books, etc.):

* The registers maintained under the **Companies Act, 1956 up to 31.3.2014 remain valid for the past period**.
* From **1.4.2014 onwards**, these registers should comply with the **new format and provisions prescribed under Companies Act, 2013 and applicable rules**.

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### 3. **Summary**

| Register Type | Format to be maintained from | Notes |
| --------------------------------- | ---------------------------- | ------------------------------------------------ |
| Register of Directors & KMP | From 01.04.2014 | As per Section 170 of Companies Act, 2013 |
| Register of Members, Charges etc. | From 01.04.2014 | According to Companies Act, 2013 & related rules |
| Past records (pre-01.04.2014) | As per Companies Act, 1956 | No need to convert old records retrospectively |

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### 4. **Practical Advice**

* Maintain continuity by **preserving old registers in original format** for historical reference.
* Ensure all new entries and updates from 1.4.2014 are in compliance with the new format and legal requirements.
* Review **MCA notifications and rules** under the Companies Act, 2013 for specific formats.

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If you want, I can help share the updated formats of major registers or key points to keep in mind while maintaining them under the new Act.

Would you like that?

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