{"id":36277,"date":"2026-07-01T18:13:22","date_gmt":"2026-07-01T12:43:22","guid":{"rendered":"https:\/\/www.legalraasta.com\/blog\/?p=36277"},"modified":"2026-07-01T18:13:22","modified_gmt":"2026-07-01T12:43:22","slug":"form-pas-3-filing","status":"publish","type":"post","link":"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/","title":{"rendered":"Form PAS-3 Filing 2026: Complete Guide to Return of Allotment"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone  wp-image-36278\" src=\"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2026\/07\/Form-PAS-3-Filing-2026-300x158.jpg\" alt=\"\" width=\"832\" height=\"438\" srcset=\"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2026\/07\/Form-PAS-3-Filing-2026-200x105.jpg 200w, https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2026\/07\/Form-PAS-3-Filing-2026-300x158.jpg 300w, https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2026\/07\/Form-PAS-3-Filing-2026-400x211.jpg 400w, https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2026\/07\/Form-PAS-3-Filing-2026-600x316.jpg 600w, https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2026\/07\/Form-PAS-3-Filing-2026-768x405.jpg 768w, https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2026\/07\/Form-PAS-3-Filing-2026-800x422.jpg 800w, https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2026\/07\/Form-PAS-3-Filing-2026-1024x540.jpg 1024w, https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2026\/07\/Form-PAS-3-Filing-2026-1200x633.jpg 1200w, https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2026\/07\/Form-PAS-3-Filing-2026.jpg 1280w\" sizes=\"(max-width: 832px) 100vw, 832px\" \/><\/p>\n<p><span style=\"font-weight: 400\">A Bengaluru startup celebrated closing their angel round on a Friday. By Monday, they had forgotten one thing. Thirty days later, the ROC sent a notice. The penalty was Rs 1,000 per day. They paid more in fines than their monthly salaries combined.<\/span><\/p>\n<p><span style=\"font-weight: 400\">That one thing was <\/span><b>Form PAS-3 filing<\/b><span style=\"font-weight: 400\">.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Every time a company allots shares to anyone, whether founders, investors, or employees under ESOP, it must tell the government about it within 30 days. That official intimation is <\/span><b>Form PAS-3<\/b><span style=\"font-weight: 400\">. Miss the deadline and the penalties start ticking automatically. No warnings, no grace period, no sympathy.<\/span><\/p>\n<p><span style=\"font-weight: 400\">This guide tells you exactly what <\/span><b>Form PAS-3 filing<\/b><span style=\"font-weight: 400\"> is, when you need to do it, what documents to keep ready, and what happens if you skip it or file late.<\/span><\/p>\n<p><b>LegalRaasta <\/b><span style=\"font-weight: 400\">handles Form PAS-3 filing for companies across India, so your allotment gets reported on time, and your company stays clean on MCA records.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#What_is_Form_PAS-3\" title=\"What is Form PAS-3?\">What is Form PAS-3?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#When_Do_You_Need_to_File_Form_PAS-3\" title=\"When Do You Need to File Form PAS-3?\">When Do You Need to File Form PAS-3?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#You_need_Form_PAS-3_filing_when_your_company\" title=\"You need Form PAS-3 filing when your company:\">You need Form PAS-3 filing when your company:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#You_do_NOT_need_Form_PAS-3_when\" title=\"You do NOT need Form PAS-3 when:\">You do NOT need Form PAS-3 when:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#Types_of_Allotments_Covered_Under_Form_PAS-3\" title=\"Types of Allotments Covered Under Form PAS-3\">Types of Allotments Covered Under Form PAS-3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#Documents_Required_for_Form_PAS-3_Filing\" title=\"Documents Required for Form PAS-3 Filing\">Documents Required for Form PAS-3 Filing<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#Must-have_attachments\" title=\"Must-have attachments:\">Must-have attachments:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#Supporting_documents\" title=\"Supporting documents:\">Supporting documents:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#Step-by-Step_Form_PAS-3_Filing_Process\" title=\"Step-by-Step Form PAS-3 Filing Process\">Step-by-Step Form PAS-3 Filing Process<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#Step_1_Check_pre-filing_conditions\" title=\"Step 1: Check pre-filing conditions\">Step 1: Check pre-filing conditions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#Step_2_Prepare_the_allottee_list\" title=\"Step 2: Prepare the allottee list\">Step 2: Prepare the allottee list<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#Step_3_Download_and_fill_Form_PAS-3_from_MCA21\" title=\"Step 3: Download and fill Form PAS-3 from MCA21\">Step 3: Download and fill Form PAS-3 from MCA21<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#Step_4_Attach_documents_in_PDF_format\" title=\"Step 4: Attach documents in PDF format\">Step 4: Attach documents in PDF format<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#Step_5_Director_signs_with_DSC\" title=\"Step 5: Director signs with DSC\">Step 5: Director signs with DSC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#Step_6_Pay_fee_and_submit\" title=\"Step 6: Pay fee and submit\">Step 6: Pay fee and submit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#Step_7_Download_acknowledgement\" title=\"Step 7: Download acknowledgement\">Step 7: Download acknowledgement<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#Government_Fees_for_Form_PAS-3_Filing\" title=\"Government Fees for Form PAS-3 Filing\">Government Fees for Form PAS-3 Filing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#Penalties_for_Late_Form_PAS-3_Filing\" title=\"Penalties for Late Form PAS-3 Filing\">Penalties for Late Form PAS-3 Filing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#Common_Mistakes_in_Form_PAS-3_Filing\" title=\"Common Mistakes in Form PAS-3 Filing\">Common Mistakes in Form PAS-3 Filing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#Form_PAS-3_vs_Other_Related_MCA_Forms\" title=\"Form PAS-3 vs Other Related MCA Forms\">Form PAS-3 vs Other Related MCA Forms<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.legalraasta.com\/blog\/form-pas-3-filing\/#Frequently_Asked_Questions\" title=\"Frequently Asked Questions\">Frequently Asked Questions<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_is_Form_PAS-3\"><\/span><b>What is Form PAS-3?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Form PAS-3<\/b><span style=\"font-weight: 400\"> is the Return of Allotment. It is a form that companies file on the MCA21 portal whenever they allot shares or other securities to any person.<\/span><\/p>\n<p><span style=\"font-weight: 400\">It is not optional. Section 39(4) of the Companies Act, 2013 makes it mandatory. Rule 12 of the Companies (Prospectus and Allotment of Securities) Rules, 2014 prescribes the exact format and what goes inside the form.<\/span><\/p>\n<p><span style=\"font-weight: 400\">The form tells the Registrar of Companies who got shares, how many, at what price, on what date, and under whose authority. This creates the official government record of your share structure after every allotment.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Without <\/span><b>Form PAS-3 filing<\/b><span style=\"font-weight: 400\">, your allotment may be valid between the parties involved, but your company violates the Companies Act. That violation shows up during due diligence for the next funding round, during audits, and during any ROC inspection.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"When_Do_You_Need_to_File_Form_PAS-3\"><\/span><b>When Do You Need to File Form PAS-3?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400\">The 30-day clock starts from the date of allotment. Not the date of the board meeting. Not the date money was received. The date shares were actually allotted.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"You_need_Form_PAS-3_filing_when_your_company\"><\/span><b>You need Form PAS-3 filing when your company:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Issues shares to founders at the time of incorporation<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Allots shares to investors in any funding round<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Makes a rights issue to existing shareholders<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Does a bonus issue by capitalising reserves<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Converts debentures or loans into equity<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Allots shares under a private placement<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Issues preference shares to any investor<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Converts vested ESOPs into actual shares<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"You_do_NOT_need_Form_PAS-3_when\"><\/span><b>You do NOT need Form PAS-3 when:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Existing shares are transferred between two parties (Form SH-4 handles that)<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Shares pass to a nominee after the death of a shareholder<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">The company buys back its own shares<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Types_of_Allotments_Covered_Under_Form_PAS-3\"><\/span><b>Types of Allotments Covered Under Form PAS-3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>Type of Allotment<\/b><\/p>\n<\/td>\n<td>\n<p><b>Section Under Companies Act<\/b><\/p>\n<\/td>\n<td>\n<p><b>Common Use Case<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">First subscriber allotment<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Section 39<\/span><\/p>\n<\/td>\n<td>\n<p><a href=\"https:\/\/www.legalraasta.com\/private-limited-company-registration\/\"><span style=\"font-weight: 400\">Company incorporation<\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">Private placement<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Section 42<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Startup funding rounds<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">Rights issue<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Section 62(1)(a)<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Offer to existing shareholders<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">Bonus issue<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Section 63<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Free shares from company reserves<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">ESOP conversion<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Section 62(1)(b)<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Employee stock option exercise<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">Preferential allotment<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Section 62(1)(c)<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Strategic or promoter investors<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">Debenture conversion<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Section 71<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Debt converted to equity<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Documents_Required_for_Form_PAS-3_Filing\"><\/span><b>Documents Required for Form PAS-3 Filing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400\">Sort these out before you open the MCA portal. Missing even one document during upload causes the whole filing to fail.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Must-have_attachments\"><\/span><b>Must-have attachments:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">List of allottees with name, address, <\/span><a href=\"https:\/\/www.legalraasta.com\/pan-card-registration\/\"><span style=\"font-weight: 400\">PAN card<\/span><\/a><span style=\"font-weight: 400\">, email, number of shares, price per share, and folio number for each person<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Certified copy of the board resolution approving the allotment<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Special resolution (for private placements and preferential allotments)<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">PAS-4 offer letter if the allotment was under private placement<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Valuation report if shares were allotted at a price set by a registered valuer<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Bank statements showing application money received before allotment<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Supporting_documents\"><\/span><b>Supporting documents:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400\"><a href=\"https:\/\/www.legalraasta.com\/public-limited-company-registration\/\"><span style=\"font-weight: 400\">Certificate of Incorporation<\/span><\/a><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">MOA showing current authorised capital<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Valid DSC of the authorised director<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">The allottee list is where most companies make errors. Wrong PAN, incomplete address, name spelled differently from the PAN card. Any mismatch causes rejection.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Step-by-Step_Form_PAS-3_Filing_Process\"><\/span><b>Step-by-Step Form PAS-3 Filing Process<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Step_1_Check_pre-filing_conditions\"><\/span><b>Step 1: Check pre-filing conditions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400\">The board resolution must be passed and minuted properly. For private placements, PAS-4 must have been issued before allotment. Application money must be in the company&#8217;s bank account before shares are allotted. If any of these are out of order, fix them before filing.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_2_Prepare_the_allottee_list\"><\/span><b>Step 2: Prepare the allottee list<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400\">Get full details of every person who received shares. Cross-check names against PAN cards. This list gets attached to the form and verified by the ROC.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_3_Download_and_fill_Form_PAS-3_from_MCA21\"><\/span><b>Step 3: Download and fill Form PAS-3 from MCA21<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400\">Log in at mca.gov.in with the company&#8217;s credentials. Download the latest Form PAS-3. Fill in your CIN, company name, date of allotment, class of shares, total shares allotted, price per share, and total money received.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_4_Attach_documents_in_PDF_format\"><\/span><b>Step 4: Attach documents in PDF format<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400\">Attach the board resolution, allottee list, and other required documents. Each PDF must be signed, dated, and clearly readable.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_5_Director_signs_with_DSC\"><\/span><b>Step 5: Director signs with DSC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400\">The form needs to be digitally signed by a director using a <\/span><a href=\"https:\/\/www.legalraasta.com\/digital-signature-dsc\/\"><span style=\"font-weight: 400\">valid DSC<\/span><\/a><span style=\"font-weight: 400\">. An expired DSC will cause the upload to fail. Check the DSC validity before you start.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_6_Pay_fee_and_submit\"><\/span><b>Step 6: Pay fee and submit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400\">Pay the government fee through the MCA payment gateway. After payment, save the Service Request Number (SRN). This is your proof of submission and your tracking reference.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_7_Download_acknowledgement\"><\/span><b>Step 7: Download acknowledgement<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400\">Once the ROC approves the filing, download the acknowledgement from MCA21. Update your Register of Members to reflect the new allotment.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Government_Fees_for_Form_PAS-3_Filing\"><\/span><b>Government Fees for Form PAS-3 Filing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>Authorised Share Capital<\/b><\/p>\n<\/td>\n<td>\n<p><b>Normal Filing Fee<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">Less than Rs 1,00,000<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Rs 200<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">Rs 1,00,000 to Rs 4,99,999<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Rs 300<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">Rs 5,00,000 to Rs 24,99,999<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Rs 400<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">Rs 25,00,000 to Rs 99,99,999<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Rs 500<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">Rs 1,00,00,000 and above<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Rs 600<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400\">These fees apply only when you file within the 30-day deadline. After that, additional fees apply on top of these.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Penalties_for_Late_Form_PAS-3_Filing\"><\/span><b>Penalties for Late Form PAS-3 Filing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400\">Miss the 30 days, and this is what happens:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>Delay Period<\/b><\/p>\n<\/td>\n<td>\n<p><b>Additional Fee Multiplier<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">Up to 30 days<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">2 times normal fee<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">31 to 60 days<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">4 times normal fee<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">61 to 90 days<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">6 times normal fee<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">91 to 180 days<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">10 times normal fee<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">Beyond 180 days<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">12 times normal fee<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400\">On top of the additional filing fees, Section 39(5) of the Companies Act says the company faces a penalty of Rs 1,000 per day of default up to Rs 25 lakh. Every officer responsible for the default faces Rs 1,000 per day up to Rs 5 lakh personally.<\/span><\/p>\n<p><span style=\"font-weight: 400\">For private placement violations under Section 42(10), the penalty goes up to the amount raised or Rs 2 crore, whichever is more.<\/span><\/p>\n<p><span style=\"font-weight: 400\">These numbers are not small. A 90-day delay for a company with Rs 10 lakh authorised capital means the filing fee alone goes from Rs 300 to Rs 1,800, plus Rs 90,000 in daily penalties. Add the officer penalty, and one missed <\/span><b>Form PAS-3 filing<\/b><span style=\"font-weight: 400\"> becomes a very expensive lesson.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Common_Mistakes_in_Form_PAS-3_Filing\"><\/span><b>Common Mistakes in Form PAS-3 Filing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400\">These are the things that cause delays, rejections, or penalties:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Filing after 30 days and thinking the late fee is the only consequence, not realising the daily penalty has been running the whole time<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Wrong PAN numbers for one or more allottees in the list<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Board resolution attached without certification or signature<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">DSC of the signing director has expired<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Allotting shares before application money arrived in the bank account<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Skipping PAS-4 for private placement allotments and then filing PAS-3 without it<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Not updating the Register of Members after successful filing<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Using old form versions downloaded from unofficial sources<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Form_PAS-3_vs_Other_Related_MCA_Forms\"><\/span><b>Form PAS-3 vs Other Related MCA Forms<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>Form<\/b><\/p>\n<\/td>\n<td>\n<p><b>What It Does<\/b><\/p>\n<\/td>\n<td>\n<p><b>When to Use<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">Form PAS-3<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Return of allotment of new shares<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">After every share allotment<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">Form SH-4<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Transfer of existing shares<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">When shares change hands<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">Form MGT-14<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Filing resolutions with ROC<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">For special resolutions, board resolutions on notified matters<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">Form SH-7<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Increase in authorised capital<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Before allotting if authorised capital is not enough<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400\">Form PAS-4<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Private placement offer letter<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400\">Before making private placement allotment<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><b>Conclusion<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Form PAS-3 filing<\/b><span style=\"font-weight: 400\"> has a 30-day deadline that most companies discover the hard way. The form itself is straightforward. The problem is always delay, wrong documents, or errors in the allottee list that cause rejection and push you past the deadline.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Filed on time with correct documents, it takes a few hours. Filed late, it costs tens of thousands in additional fees and daily penalties that keep adding up until you actually submit.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Your share allotment is one of the most important corporate events your company goes through. Making sure it gets reported correctly to the ROC is not optional.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Connect with <\/span><b>LegalRaasta <\/b><span style=\"font-weight: 400\">today and get your Form PAS-3 filing done right the first time, within the 30-day window, so your company&#8217;s MCA records are clean, and your next funding round has no compliance surprises.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span><b>Frequently Asked Questions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><b> What is Form PAS-3 filing and who needs to do it?<\/b><\/li>\n<\/ol>\n<p><b>Form PAS-3 filing<\/b><span style=\"font-weight: 400\"> is the return of allotment that every Indian company must file with the ROC after allotting shares. It is mandatory under Section 39(4) of the Companies Act, 2013 for all share allotments, including private placement, rights issue, bonus issue, and ESOP conversions.<\/span><\/p>\n<ol start=\"2\">\n<li><b> What is the deadline for Form PAS-3 filing?<\/b><\/li>\n<\/ol>\n<p><b>Form PAS-3 filing<\/b><span style=\"font-weight: 400\"> must be done within 30 days from the actual date of allotment. The clock starts on the allotment date, not the board meeting date or the date money was received. Missing this deadline triggers additional fees and a daily penalty under the Companies Act.<\/span><\/p>\n<ol start=\"3\">\n<li><b> What documents are needed for Form PAS-3 filing?<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400\">For <\/span><b>Form PAS-3 filing<\/b><span style=\"font-weight: 400\">, you need a certified board resolution, a complete allottee list with PAN details for each person, and bank statements showing application money received. Private placement allotments also need the PAS-4 offer letter and special resolution attached to the form.<\/span><\/p>\n<ol start=\"4\">\n<li><b> What is the penalty for late Form PAS-3 filing?<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400\">Late <\/span><b>Form PAS-3 filing<\/b><span style=\"font-weight: 400\"> attracts Rs 1,000 per day for the company up to Rs 25 lakh and Rs 1,000 per day per officer up to Rs 5 lakh under Section 39(5). On top of that, additional filing fees apply ranging from 2 times to 12 times the normal fee depending on how late the filing is.<\/span><\/p>\n<ol start=\"5\">\n<li><b> Is Form PAS-3 filing required for bonus shares?<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400\">Yes. <\/span><b>Form PAS-3 filing<\/b><span style=\"font-weight: 400\"> is required for bonus share allotments under Section 63 of the Companies Act, 2013. Attach the board resolution approving the bonus, the shareholder resolution if applicable, and the complete list of shareholders who received the bonus shares within 30 days.<\/span><\/p>\n<ol start=\"6\">\n<li><b> Does a startup need Form PAS-3 filing after raising angel funding?<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400\">Yes. After allotting shares to angel investors, <\/span><b>Form PAS-3 filing<\/b><span style=\"font-weight: 400\"> must be done within 30 days. For private placement rounds, the PAS-4 offer letter process must be completed before the allotment. The filing must include investor PAN details, allotment date, price per share, and the board resolution.<\/span><\/p>\n<ol start=\"7\">\n<li><b> Can Form PAS-3 filing be done after the 30-day window?<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400\">Yes, late <\/span><b>Form PAS-3 filing<\/b><span style=\"font-weight: 400\"> is accepted on the MCA21 portal with additional fees. However, the daily penalty under Section 39(5) runs separately and is calculated from the date the 30 days expired. Filing as soon as possible after missing the deadline limits the total penalty amount.<\/span><span style=\"font-weight: 400\"><br \/>\n<\/span><span style=\"font-weight: 400\">8. <\/span><b>What is the government fee for Form PAS-3 filing?<\/b><\/p>\n<p><span style=\"font-weight: 400\">Normal <\/span><b>Form PAS-3 filing<\/b><span style=\"font-weight: 400\"> fees range from Rs 200 to Rs 600 depending on authorised share capital. For companies with capital above Rs 1 crore, the fee is Rs 600. Late filing multiplies these fees from 2 times up to 12 times based on how many days past the 30-day deadline the filing actually happens.<\/span><span style=\"font-weight: 400\"><br \/>\n<\/span><span style=\"font-weight: 400\">9. <\/span><b>Is Form PAS-3 filing needed when ESOPs are converted to shares?<\/b><\/p>\n<p><span style=\"font-weight: 400\">Yes. When employees exercise vested ESOPs and actual shares are issued, <\/span><b>Form PAS-3 filing<\/b><span style=\"font-weight: 400\"> is mandatory within 30 days under Section 62(1)(b) of the Companies Act. The allottee list must include each employee&#8217;s name, PAN, number of shares allotted, exercise price, and folio number.<\/span><span style=\"font-weight: 400\"><br \/>\n<\/span><span style=\"font-weight: 400\">10. <\/span><b>How does LegalRaasta help with Form PAS-3 filing?<\/b><\/p>\n<p><span style=\"font-weight: 400\">LegalRaasta manages your complete <\/span><b>Form PAS-3 filing,<\/b><span style=\"font-weight: 400\"> including preparing the allottee list, verifying board resolutions, uploading on MCA21, handling DSC requirements, tracking <\/span><a href=\"https:\/\/www.legalraasta.com\/company-roc-compliance\/\"><span style=\"font-weight: 400\">ROC approval<\/span><\/a><span style=\"font-weight: 400\">, and updating your statutory registers so your share allotment is reported correctly within the 30-day deadline.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Bengaluru startup celebrated closing their angel round on a Friday. By Monday, they had forgotten one thing. Thirty days later, the ROC sent a notice. The penalty was Rs 1,000 per day. They paid more in fines than their monthly salaries combined. That one thing was Form PAS-3 filing. Every time a company allots shares [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":36278,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4336],"tags":[],"class_list":["post-36277","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-company-registration"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Form PAS-3 Filing 2026: Return of Allotment Guide<\/title>\n<meta name=\"description\" content=\"Learn Form PAS-3 Filing 2026, eligibility, due date, required documents, filing process, penalties, and MCA compliance with this complete guide.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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