Secretarial compliance calendar
PAS-3: return of allotment — workflow
Company authorised signatory; applicable professional certification and actual allottee records.
Define the obligation before assigning the task
The return records the securities actually allotted, consideration, allottees and resulting capital. A proposed offer is not an allotment.
Current MCA webform workflow and field definitions in the retrieved official instruction kit; actual portal schema controls submission.
Related guide: Form reference and completed fields
Walk the event through the calendar
A fictional private company allots 10,000 equity shares of ₹10 each at ₹5 premium in cash through an assumed valid private placement on 10 October 2026. It prepares PAS-3 on 21 October. The offer and approvals have been separately completed in this assumed case.
1. Establish the event and evidence
Verify the actual offer/approval/receipt/allotment sequence and applicable private-placement restrictions.
2. Prepare the correct document
Populate security class, per-share amounts, allottee schedule and post-allotment capital; reconcile cash and premium separately.
3. Submit and follow through
Submit actual PAS-3 within the correct 15/30-day branch, complete applicable verification and retain the allotment/register/acknowledgement trail.
Record the controls and reconcile the outcome
| Control to record | Worked scenario |
|---|---|
| Allottee schedule | Mira Example 6,000 shares / ₹90,000; Arun Training 4,000 shares / ₹60,000; fictional persons. |
| 20 Resulting capital | Existing 100,000 shares +10,000 =110,000 paid-up ₹10 shares, ₹11,00,000; authorised 200,000 shares, ₹20,00,000. |
| Premium / total cash | ₹50,000 securities premium; ₹1,50,000 total received. |
| Declaration | Not signed. No DSC, certification, SRN, filing or approval has occurred. |
- 10,000×₹10=₹1 lakh nominal; 10,000×₹5=₹50,000 premium; cash ₹1.5 lakh. Allottees total 10,000 shares and ₹1.5 lakh.
- 21 October is 11 days after allotment: within 15 days for private placement. The ordinary 30-day branch must not be used for this case.
- Paid-up capital ₹11 lakh stays below authorised ₹20 lakh. Premium is not added to nominal paid-up share capital.
Keep the source and example with the working papers
Official prescribed referenceWorked field example — fictionalThis is the same form, version and scenario as the linked detailed reference. The full field table is maintained there; this page concentrates on responsibilities, sequencing and evidence. No sample creates a DSC, professional certification, approval or acknowledgement. It is a static educational illustration with deliberately invalid synthetic identifiers.
Primary authorities and exact locators
Close the task using the actual result
Paid-up capital ₹11 lakh stays below authorised ₹20 lakh. Premium is not added to nominal paid-up share capital.
Retain the actual submitted or issued version together with the source records described above. If the authority requests a correction or a required approval has not arrived, preserve that status and the response trail; a saved draft is not evidence of completion.