Companies Act · Statutory Registers

Statutory Registers: Members, Charges, Contracts and Director Interests

Finin2min Compliance Desk·June 2026·7 min readSECTION 88/189

MCA forms show filings; statutory registers show the company’s legal memory. Missing or inconsistent registers become painful during audit, funding, due diligence or disputes.

Register control idea

The official Companies Act PDF contains provisions on registers including register of members, register of charges, register of contracts/arrangements and director-interest related records. These registers should reconcile with MCA filings and accounts.

Register map

Register / recordReconcile with
Register of membersPAS-3, share certificates, annual return.
Register of chargesCHG filings, loan ledgers and lender NOCs.
Contracts / arrangementsRPT approvals, Section 188 notes and financial statements.
Director interestsMBP disclosures and related-party master.
SBO registerBEN declarations and group ownership chart.

Maintenance checklist

Finin2min warning

Forms without registers are weak compliance. Statutory registers must tell the same story as MCA filings.
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Official sources used

This article is intentionally source-limited to official MCA / India Code material. Verify final filing positions with the latest Act, Rules, MCA forms and portal advisories before publishing.

FAQs

Are statutory registers necessary for private companies?

Yes. Applicable registers should be maintained under Companies Act provisions.

Why reconcile registers with forms?

Mismatch creates audit, due-diligence and filing risk.

Should registers be updated annually only?

No. Event-based updates should happen when the relevant transaction occurs.