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ISIN requirement and PAS 6 filing

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....SIN requirement and PAS 6 filing<br> Query (Issue) Started By: - Nishtha Jain Dated:- 21-11-2025 Last Reply Date:- 19-12-2025 Corporate Laws / SEBI / LLP<br>Got 1 Reply<br>Companies Law<br>A Pvt. Ltd ....

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....company which was a small company until 31st March,2025, became a non small company in May 2025 by increasing its paid up capital. It has not yet obtained ISIN because of 18 months window available as....

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.... per Rule 9B of Prospectus and allotment rules. So is such a company required to file PAS 6 for the half year ending Sep, 2025? As PAS 6 cannot be filed without ISIN, would this constitute as non-comp....

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....liance? Reply By Ryan Vaz: The Reply: Applicable Law / Rules * Rule 9B of the Companies (Prospectus and Allotment of Securities) Rules, 2014 - Mandatory dematerialisation of securities for certai....

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....n companies. * Form PAS-6 - Reconciliation of Share Capital Audit Report (half-yearly). * Section 2(85) of the Companies Act, 2013 - Definition of Small Company. * MCA General Circulars / ....

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....FAQs on Rule 9B (2023-2024) - Clarifications on applicability and timelines. Short Practical Answer No, the company is not required to file PAS-6 for the half-year ending 30 September 2025, and non-....

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....filing in this case does not constitute non-compliance.<br> Discussion Forum - Knowledge Sharing ....