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Issue of Shares in Gurugram: Allotment, PAS-3 Filing, and Compliance

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 03 April 2026 Verify Credentials →

5 Modes: Preferential (62(1)(c)) | Rights (62(1)(a)) | ESOP (62(1)(b)) | Private Placement (42) | Bonus (63)

PAS-3: Return of Allotment filed with ROC within 15 days (preferential) / 30 days (others)

Deadline: Allot within 60 days of receiving subscription money (else refund in 15 days)

Valuation: Mandatory for preferential allotment by IBBI-registered valuer at or above FMV

300+ capital changes. Share issuance for VC-funded startups, MNC subsidiaries, and ESOP allotments across Gurugram.

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Series A from Singapore VC. Patron handled SH-7, valuation, SR, PAS-3, FC-GPR in 18 days. Investor impressed with compliance speed. Seamless fundraise.
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Arjun Kumar
Startup Founder, DLF Cyber City
★★★★★
Rights issue for manufacturing company in Udyog Vihar. Patron prepared offer letter, managed allotment, filed PAS-3 within a week. Clean and fast execution.
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Rajesh Mehta
Director, Udyog Vihar
★★★★★
ESOP allotment for 15 employees including 3 non-residents. Patron handled PAS-3 for ROC and FC-GPR for RBI simultaneously. Complete compliance in one engagement.
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Priya Singh
CTO, Cyber City Tech
★★★★★
Bonus issue from accumulated reserves. Patron verified capital sufficiency, prepared resolutions, filed PAS-3 in 10 days. Shareholders delighted with free shares.
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Vikram Gupta
MD, Golf Course Road
★★★★★

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Share issuance with PAS-3 filing, valuation, FEMA FC-GPR, and bundled SH-7 from Gurugram.

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Share Issuance in Gurugram: Fundraising, ESOP, Rights, and Bonus Allotment

📌 TL;DR - Issue of Shares in Gurugram Services at a Glance

A private limited company can issue shares through five modes: preferential allotment (to investors under Section 62(1)(c)), rights issue (to existing shareholders under 62(1)(a)), ESOP (to employees under 62(1)(b)), private placement (under Section 42), and bonus issue (from reserves under Section 63). Form PAS-3 must be filed with ROC Haryana within 15-30 days. Shares must be allotted within 60 days of receiving money. Authorised capital must be sufficient before allotment. For foreign investors, FC-GPR must be filed within 30 days.

Gurugram's startup ecosystem drives the highest volume of share allotments in NCR. DLF Cyber City startups issue preferential allotments to VCs during Series A/B/C. For a comprehensive overview, refer to our Issue of Shares national guide.

ModeSectionResolutionValuationPAS-3Gurugram Use Case
Preferential Allotment62(1)(c)+42Special ResolutionMandatory (IBBI)15 daysStartup fundraise from VCs
Rights Issue62(1)(a)Board ResolutionNot mandatory30 daysPro-rata to shareholders
ESOP62(1)(b)OR (Pvt Ltd)Exercise price30 daysIT company employee stock
Bonus Issue63Board + ORNot required30 daysProfitable company reserves

ROC Haryana at Chandigarh (from 16 February 2026) processes all PAS-3 filings for Gurugram companies. Patron Accounting manages the complete share issuance from authorised capital check (SH-7 if needed) to allotment, PAS-3 filing, share certificate issuance, and FEMA FC-GPR for foreign investors.

Content is reviewed quarterly for accuracy.

Preferential Allotment - Startup Fundraising Process

Most common route for Gurugram startups raising capital from VCs, PEs, and angel investors under Section 62(1)(c).

Step 1: Verify authorised capital. File SH-7 if insufficient (see Change in Authorised Capital).

Step 2: Obtain IBBI-registered valuer report. Shares cannot be issued below FMV. DCF standard for startups.

Step 3: Board Meeting + EGM. Pass Special Resolution (75% majority) with explanatory statement.

Step 4: Open separate bank account for subscription money (mandatory). Receive application money.

Step 5: Allot shares within 60 days. Refund + 12% interest from Day 76 if missed.

Step 6: File PAS-3 with ROC Haryana within 15 days. Subscription money CANNOT be used before PAS-3 is filed.

Step 7: Issue share certificates within 60 days.

Step 8: For foreign investors: file FC-GPR within 30 days via RBI FIRMS (see FDI Compliance).

Key Terms for Issue of Shares in Gurugram:

PAS-3: Return of Allotment - statutory form filed with ROC after share allotment with allottee details and consideration.

Section 62(1)(c): Preferential allotment to specific identified persons (investors/VCs) requiring Special Resolution and IBBI valuation.

60-Day Deadline: Shares must be allotted within 60 days of receiving subscription money. Else refund + 12% interest.

IBBI Valuer: Insolvency and Bankruptcy Board of India registered valuer required for preferential allotment valuation.

FC-GPR: FEMA form filed with RBI within 30 days of allotting shares to foreign (non-resident) investors.

APL-05 Issue of Shares in Gurugram
Share Issuance Gurugram PAS-3

Rights Issue and Bonus Issue

Rights Issue (Section 62(1)(a)): Offer new shares to existing shareholders proportionally. No valuation mandatory (unless Ind AS). Board Resolution sufficient for private companies. Offer letter dispatched 3+ days before opening. Shareholders can renounce unless AOA restricts. Gurugram companies use this when all shareholders want to increase investment proportionally.

Bonus Issue (Section 63): Free shares from reserves (free reserves, securities premium, capital redemption reserve). No cash consideration. Board Resolution + Ordinary Resolution. Must have sufficient authorised capital. No partly paid shares should exist. Cannot be in lieu of dividends. Gurugram companies with accumulated reserves use this to reward shareholders without cash outflow.

ESOP (Section 62(1)(b)): Shares to employees on exercise of stock options. ESOP scheme must be in place. Exercise price must be determined. PAS-3 filed within 30 days of allotment on exercise. FC-GPR required for non-resident employees. IT companies across Cyber City and Sohna Road use ESOPs to attract talent. See ESOP services.

Share Issuance Services in Gurugram

ServiceWhat We Do
Preferential Allotment (Fundraise)SH-7 (if needed), valuation, Board/EGM resolutions, Special Resolution, PAS-4, separate bank account, allotment, PAS-3, share certificates, FC-GPR
Rights IssueOffer letter, Board Resolution, dispatch to shareholders, allotment, PAS-3, share certificates
ESOP AllotmentExercise compliance, Board Resolution, PAS-3, share certificates, FC-GPR for NR employees
Bonus IssueBoard + OR resolutions, authorised capital check, PAS-3, share certificates, register update
Bundled SH-7 + PAS-3Capital increase + allotment in single engagement for seamless fundraise completion
Complete FDI PackageSH-7 + Valuation + PAS-3 + FC-GPR bundled for foreign investor fundraise
Post-Allotment ComplianceRegister of Members update, share certificate stamping (Haryana), statutory register maintenance
Our Process

PAS-3 Filing on MCA V3 Portal

Our CS team handles PAS-3 filing with ROC Haryana for all modes of share issuance including attachments, DSC, and certification.

Step 1

Authorised Capital + Valuation

Verify capital sufficiency (file SH-7 if needed). For preferential allotment, obtain IBBI-registered valuer report (DCF/NAV). Shares cannot be issued below FMV.

Capital sufficientValuation ready
FMV
Valuation Done01
Step 2

Resolution + Allotment

Pass required resolution (Special for preferential, Board for rights, OR for bonus). Receive subscription money. Allot shares within 60 days. Record in Board minutes.

Resolution passedShares allotted
ALLOT
Allotment Done02
Step 3

PAS-3 + Certificates + FC-GPR

File PAS-3 with ROC Haryana within 15/30 days. Issue share certificates within 60 days. For foreign investors, file FC-GPR on RBI FIRMS within 30 days via AD bank.

PAS-3 filedFC-GPR filed
Compliant03

Documents Required by Allotment Mode

DocumentPreferentialRightsBonusESOP
Board ResolutionYesYesYesYes
Special ResolutionYesNo (Pvt Ltd)No (OR)OR (Pvt)
Valuation (IBBI)MandatoryNot requiredNot requiredExercise price
PAS-4 Offer LetterYesOffer letterN/AExercise notice
Separate Bank AccountMandatoryNot requiredN/ANot required
PAS-3 Deadline15 days30 days30 days30 days
Share Certificates60 days60 days60 days60 days
FC-GPR (foreign)30 days (RBI)30 daysN/A30 days (NR)

Critical: For private placement, subscription money CANNOT be used by the company until PAS-3 is filed with ROC. File PAS-3 within 15 days to unlock funds. Authorised capital must be sufficient BEFORE allotment - file SH-7 first if needed.

Common Share Issuance Challenges in Gurugram

ChallengeImpactHow Patron Accounting Solves It
Authorised Capital InsufficientRs 1L capital cannot allot Rs 5 Cr in Series A sharesBundle SH-7 + PAS-3 to avoid bottleneck. File SH-7 before receiving funds
60-Day Allotment DeadlineDocumentation delays push allotment beyond 60 daysEngage valuer at term sheet stage. Prepare resolutions in advance. Refund + 12% interest from Day 76
Valuation Report DelaysIBBI valuers take 2-4 weeksEngage when term sheet is signed, not after funds arrive
FEMA FC-GPR for Foreign InvestorsAD bank coordination, FIRC, Entity Master setup add complexityIntegrated PAS-3 + FC-GPR workflow. Patron coordinates AD bank and FIRMS portal
Private Placement Money RestrictionSubscription money locked until PAS-3 filedFile PAS-3 within 15 days to unlock funds for deployment

Share Issuance Fees in Gurugram

Fee ComponentAmount
Preferential Allotment (PAS-3)Starting from INR 5,999-9,999 (Exl GST and Govt. Charges)
Bundled SH-7 + PAS-3 (Fundraise)Starting from INR 9,999-14,999 (Exl GST and Govt. Charges)
Rights IssueStarting from INR 4,999-7,999 (Exl GST and Govt. Charges)
Bonus IssueStarting from INR 4,999-6,999 (Exl GST and Govt. Charges)
Valuation Report (CA/IBBI)Starting from INR 9,999-24,999 (Exl GST and Govt. Charges)
Complete FDI Package (SH-7+Val+PAS-3+FC-GPR)Starting from INR 24,999-49,999 (Exl GST and Govt. Charges)
Patron Accounting Professional FeesStarting from INR 5,999 (Exl GST and Govt. Charges)

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free Issue of Shares in Gurugram consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Share Issuance Timeline by Mode

StageEstimated Timeline
Authorised Capital Check / SH-7Day 1-10 (if needed) - file SH-7 before receiving funds
Valuation ReportDay 1-14 (preferential only) - engage at term sheet stage
Board Meeting + EGM/ResolutionDay 10-18 - Special Resolution for preferential, Board for rights
Receive Subscription MoneyDay 18-25 - separate bank account for private placement
Allot SharesWithin 60 days of money (else refund + 12% interest from Day 76)
PAS-3 Filing15 days (preferential) / 30 days (rights/bonus/ESOP) from allotment
Share Certificates60 days from allotment - stamped per Haryana rates
FC-GPR (Foreign Investors)30 days from allotment via AD bank on RBI FIRMS

Critical deadlines: 60 days for allotment (else refund). 15 days for PAS-3 (preferential). Subscription money locked until PAS-3 filed. Valuation must be ready BEFORE allotment. SH-7 must be completed BEFORE allotment. FC-GPR within 30 days for foreign investors. Plan the entire chain before receiving investor funds.

Key Benefits

Why Choose Patron Accounting for Share Issuance in Gurugram?

Gurugram Office

Golf Course Extension Road - handling share issuances for Cyber City startups, Golf Course Road MNCs, and Udyog Vihar companies.

Bundled Fundraise

SH-7 + Valuation + PAS-3 + FC-GPR in a single engagement. No coordination between multiple providers needed.

In-House Valuation

CA valuation (DCF, NAV) for IBBI compliance. SEBI merchant banker coordination for larger transactions.

ROC + RBI Integration

PAS-3 with ROC Haryana and FC-GPR with RBI FIRMS handled simultaneously. Both Companies Act and FEMA deadlines met.

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"Raised Rs 8 crore in Series A from Singapore VC. Patron handled SH-7, valuation, Special Resolution, PAS-3, and FC-GPR in 18 days. Investor was impressed with compliance speed."

- Startup Founder, DLF Cyber City

"Rights issue for our manufacturing company. Patron prepared offer letter, managed allotment, and filed PAS-3 within a week. Clean and fast."

- Director, Udyog Vihar

Patron vs Other CS Firms for Share Issuance

FactorPatron AccountingTypical CS Firm
Bundled ServiceSH-7 + Valuation + PAS-3 + FC-GPRPAS-3 only
ValuationIn-house CA + merchant banker networkSeparate engagement
FEMA IntegrationFC-GPR filed alongside PAS-3Not offered
ROC HaryanaEstablished relationshipTransitioning
PricingFrom Rs 5,999 (transparent)Variable
Startup Experience300+ capital changes for funded startupsLimited

Related Services

Legal and Compliance Framework

Governing Law: Companies Act, 2013 | Companies (Share Capital) Rules, 2014 | Companies (Prospectus and Allotment) Rules, 2014 | FEMA NDI Rules 2019

Key Sections: Section 62 (further issue) | Section 42 (private placement) | Section 63 (bonus) | Rule 13 (preferential conditions) | Rule 14 (private placement)

Forms: PAS-3 (Return of Allotment) | PAS-4 (Offer Letter) | MGT-14 (Special Resolution) | SH-7 (Capital Increase) | FC-GPR (FEMA)

ROC: ROC Haryana at Chandigarh (from 16 Feb 2026) | roc.haryana@mca.gov.in

Portal: MCA V3 - mca.gov.in

Penalties:

Late PAS-3: Additional fees up to 12x normal.

Allotment beyond 60 days: Refund + 12% p.a. interest from Day 76.

200-person breach (Section 42): Deemed public offer under SEBI regulations.

FAQs - Issue of Shares in Gurugram

Common questions about share issuance, PAS-3 filing, valuation, and allotment compliance for Gurugram companies.

Quick Answers

Shares kaise issue karte hain? Preferential (investor), rights (shareholders), bonus (reserves), ESOP (employees). Har mode mein PAS-3 ROC mein file karna padta hai.

PAS-3 kab file hota hai? Preferential: 15 din. Rights/bonus/ESOP: 30 din.

Valuation zaroori hai kya? Preferential mein haan (IBBI valuer). Rights aur bonus mein nahi.

Allot Shares Within 60 Days - Else Refund + 12% Interest

60 days for allotment (else refund). 15 days for PAS-3 (preferential). Subscription money locked until PAS-3 filed. Valuation and SH-7 must be ready BEFORE allotment. FC-GPR within 30 days for foreign investors. Plan the entire compliance chain before receiving funds.

Call +91 945 945 6700 or WhatsApp us to get started.

Get Expert Share Issuance in Gurugram

Issuing shares in Gurugram requires compliance with Companies Act (resolution, valuation, allotment, PAS-3) and FEMA (FC-GPR for foreign investors) within strict timelines. Whether you are a Cyber City startup allotting to a VC, an MNC subsidiary receiving parent equity, or an IT company allotting ESOPs, the process must be executed accurately.

Patron Accounting's Gurugram office on Golf Course Extension Road provides end-to-end share issuance services including SH-7, valuation, resolutions, PAS-3, share certificates, and FC-GPR.

With 10,000+ businesses served, 300+ capital changes, a 4.9 Google rating, and 50,000+ documents filed, Patron Accounting LLP is a trusted partner for share issuance across Gurugram, NCR, and India.

Book a Free Consultation - No Obligation.

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Content Created: 03 April 2026  |  Last Updated: 03 April 2026  |  Next Review: 03 July 2026  |  Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed quarterly. Section 62/42/63 procedures, PAS-3 requirements, and ROC Haryana processing updates are verified against the latest MCA notifications.

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