Maintenance of registers and returns :

The Companies Act, 2013 requires that a company shall keep certain books known as statutory books and copies of certain documents and deeds at its registered office. The Act places an obligation on the company to file certain returns and documents with the registrar of companies. The various statutory books maintained by the company may include Register of charges, register of members and index, of debenture holders and other security holders, foreign register of members, books of accounts etc. Besides these statutory books, company may also maintain certain other books which are necessary for effective and efficient working of the company. This may include holding and transfer of shares and debentures, share warrant issued and surrendered, register of proxies etc.

Sections 88 to 91 and 94 to 95 of the Companies Act, 2013 deal with the provisions related to maintenance of registers, place for keeping the registers, its inspection and its use as an evidence. Whereas sections 92 and 93 deal with the provision related to annual return and its filing with registrar.