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Register of Members (Section 88)

# Register of Members — Section 88

Every company must maintain statutory registers of its members and security holders. The Register of Members (ROM) is the primary record of ownership and forms the legal basis for determining membership rights.

## Registers Required (Section 88)

RegisterForm
Register of MembersMGT-1
Register of Debenture HoldersMGT-2
Register of any other security holdersMGT-2 (similar)

## Contents of Register of Members

  • Name, address and occupation of member
  • Number of shares held; distinguishing numbers
  • Date of entry as member / cessation
  • PAN, CIN (if member is a body corporate)
  • Father's/Mother's/Spouse's name
  • Status, nationality
  • Nominee details

## Place of Maintenance

  • Default: Registered Office (RO)
  • Alternative: Any other place within the same city/town/village where RO is situated — requires:
  • Special Resolution (SR) passed in General Meeting
  • Notice to ROC

## Time for Entry

  • General entries: within 7 days of Board approval
  • Event-based entries (transfer, allotment, etc.): within 15 days of such event

## Authentication

The register shall be authenticated by the Company Secretary or any person authorised by the Board.

## Closure of Register (Section 91)

ParameterLimit
Maximum closure in a year45 days in aggregate
Maximum at one time30 days
Prior public noticeNot less than 7 days by advertisement (in vernacular + English newspaper)

Penalty for closure without notice: Company and every officer in default — fine up to ₹5,000 per day during which default continues.

## Inspection

  • Members/Debenture holders: No fee
  • Non-members: After payment of prescribed fee
  • Notice: not less than 2 hours per day for inspection
  • Right to take extracts free of charge

## Penalty for Non-Maintenance

Company — fine ₹50,000 to ₹3 lakh; continuing default — ₹1,000 per day. Every officer in default — same.

Worked example

### Example 1

Example 1 — Place of Register: ABC Ltd has its registered office at Andheri (Mumbai). The Board wishes to keep the Register of Members at Bandra (Mumbai). Solution: Since both Andheri and Bandra fall within the same city (Mumbai), the company can keep the register at Bandra by passing an SR in general meeting and giving notice to ROC.

### Example 2

Example 2 — Closure: XYZ Ltd closed its Register from 1 April to 30 April (30 days). Can it close again in the same year? Solution: Yes. The 30-day limit at one time is exhausted, but it has 15 days more available within the annual 45-day cap. It must give 7 days' prior notice by advertisement.

### Example 3

Example 3 — Entry Timing: A share transfer is approved by the Board on 10th June. Solution: The transfer must be entered in the Register of Members within 7 days of Board approval, i.e., by 17th June.

⚠️ Common exam mistakes

  • Confusing the 45-day annual aggregate limit with the 30-day single-stretch limit on closure.
  • Forgetting that shifting the register within the same city/town also requires a Special Resolution and notice to ROC — many students think only SR is enough or only notice is enough.
  • Treating Form MGT-1 and MGT-2 as interchangeable — MGT-1 is exclusively for members; MGT-2 is for debenture holders/other security holders.
  • Confusing the 7-day entry timeline (general) with 15-day entry timeline (event-based).
Bare-Act text Section 88 · The Companies Act, 2013 · click to expand
88. (1) Every company shall keep and maintain the following registers in such form and in such manner as may be prescribed, namely:— (a) register of members indicating separately for each class of equity and preference shares held by each member residing in or outside India; (b) register of debenture-holders; and (c) register of any other security holders. (2) Every register maintained under sub-section (1) shall include an index of the names included therein. (3) The register and index of beneficial owners maintained by a depository under section 11 of the Depositories Act, 1996, shall be deemed to be the corresponding register and index for the purposes of this Act.
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