Statutory registers are records a company must maintain under specific provisions of company law. Each register has its own scope, particulars, updating requirements, place of maintenance and inspection rights. A generic spreadsheet labelled “statutory register” does not establish compliance.
Reviewed 6 October 2026. Use the Companies Act and current rules to determine which registers apply. Official Companies Act, 2013.
Which registers should a company check?#
| Record | Main Companies Act reference | Applicability or contents check |
|---|---|---|
| Members, debenture holders and other security holders | Section 88 | Relevant holdings, changes and prescribed particulars |
| Charges | Section 85 | Charges and associated instruments |
| Directors and key managerial personnel | Section 170 | Appointments, changes and prescribed securities information |
| Significant beneficial owners | Section 90 and related rules | Reportable beneficial ownership and declarations |
| Contracts or arrangements in which directors are interested | Section 189 | Transactions covered by the provision, subject to its exclusions |
| Loans, guarantees, securities and acquisitions | Section 186 and rules | Covered transactions and prescribed disclosures |
| Investments not held in the company’s own name | Section 187 and rules | Relevant investments and exceptions |
| Meeting minutes | Section 118 | Minute books and applicable secretarial standards |
The list is a review map, not a declaration that every entry applies identically to every company. Some requirements arise only when a relevant transaction occurs. Minutes are a statutory record distinct from a register. A general contract list or asset register serves a useful business purpose but is not automatically a Companies Act register.
Statutory registers for MGT-7 and MGT-7A#
Annual-return information should reconcile to the records of members, securities, directors and other prescribed particulars. Test opening balances, movements during the year and closing balances against underlying evidence.
For example, a share transfer should have a traceable transaction record, required approvals and an updated member record. If MGT-7 reports a different closing shareholding, investigate the discrepancy rather than adjusting the register only to match the filing.
Read the MCA annual filing checklist for form selection and reporting dates. Filing a return does not replace the duty to maintain underlying records.
How to maintain reliable registers#
- List applicable registers and the legal provision for each.
- Use the current prescribed format where required.
- Assign ownership and define transaction triggers for updates.
- Check entries against resolutions, declarations, instruments and other evidence.
- Maintain amendment history and the required authentication.
- Review inspection, location and electronic-maintenance conditions.
- Reconcile the register before annual filing and significant corporate events.
Do not assume all company records can be destroyed after a single generic period. Registers, annual returns, minutes and supporting documents have different preservation rules. Record the specific provision and maintain a legal-hold process.
Register review file
- Applicability list and prescribed formats.
- Latest entries and underlying approved documents.
- Shareholding and capital reconciliation.
- Director, KMP and beneficial-ownership checks.
- Location, authentication, access and inspection arrangements.
- Record-specific preservation schedule and backup controls.
Frequently asked questions#
Are statutory registers the same as accounting books?
No. Company-law registers record defined ownership, governance and transaction information. Accounting books record financial transactions. Reconcile related information, but maintain each record required by law.
Does every contract belong in the section 189 register?
No. Section 189 concerns the contracts and arrangements within its stated scope and exclusions. A general commercial contract register can be kept separately.
Can payroll software generate company statutory registers?
Payroll statutory reports and Companies Act registers address different obligations. Check the precise law and record type instead of assuming a payroll module covers company-secretarial records.
Get a register review#
Contact SigmaTenders with your company type, capital structure and existing registers to identify gaps before the next annual return or corporate transaction.