Every company has to maintain certain registers and records for statutory, statistical, disclosure, and information management/MIS purposes. They also have to file returns with the regulatory authorities to intimate them as to material changes in the working of the company. The objective behind keeping such registers and records is not only a statutory requirement, but these are also helpful for the smooth functioning of the company. These records make the company’s working more systematic. The company is required to keep these records within the vicinity of the place prescribed for it by the laws.

Every company incorporated under the Act is required to keep at its registered office, inter alia,the following statutory books and registers

• Books containing minutes of General Meeting and of Board and of Committees of Directors. [Section 118]
• Books of account. [Section 128]
• Register of Directors/ Key Managerial Personnel. [Section170(1)]
• Register of charges. [Section 85 and Rule 7 of Companies (Registration of Charges) Rules2014]
• Register of sweat equity shares. [Section 54 and Rule 8(14)of Companies (Share Capital and Debentures Rules,2014]
• Register of Employee Stock Options. [Section 62(1)(b) Rule 12 of Companies(Share Capital and Debentures) Rules,2014]
• Register of securities bought back. [Section 68(9) and Rule 17(12) of companies (Share Capital and Debenture) Rules, 2014]
• Register of deposits. [Section 73 and Rule 14 Companies (Acceptance of Deposits) Rules,2014]
• Register of members. [Section 88(1)(a) and Rule 3 of Companies (Management and Administration) Rules, 2014]
• Register of debenture holders. [Section 88(1)(b) & (c) and Rule 4 of Companies (Management and Administration) Rules, 2014]
• Foreign register. [Section 88 (4) and Rule 7 of Companies (Management and Administration) Rules, 2014].
• Register of Renewed and Duplicate Share Certificates. [Rule 6 of the Companies (Share Capital and Debentures) Rules,2014]
• Register of Significant beneficial owners in a company. (Section 90 of Companies Act).
• Register of Postal Ballot. [Section 110 and Rule 22 of the Companies (Management and Administration) Rules, 2014]
• Register of investments in securities not held in company’s name. [Section 18 and Rule 14 of Companies (Meetings of Board and its Powers) Rules,2014]
• Register of loans, guarantees given and security provided or making acquisition of securities (Section 186(9) and Rule 12 Companies (Meetings of Boards and its Powers) Rules2014]
• Register of contracts with companies/firms in which directors are interested. [Section 189(5) and Rule 16 of Companies (Meetings of Boards and its Powers) Rules,2014]