Compliance Calendar for the Listed Entities under SEBI LODR Norms
- Blog|Company Law|
- 4 Min Read
- By Taxmann
- |
- Last Updated on 28 December, 2022
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Introduction
The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI LODR’) norms are applicable to all listed entities which have listed their designated securities on the recognised stock exchanges. Regulation 5 of the SEBI LODR norms cast general obligation of compliance on the listed entity to ensure that key managerial personnel, directors, promoters or any other person dealing with the listed entity, complies with responsibilities or obligations, if any, assigned to them under the regulations. Under the SEBI Listing Regulations 2015, a listed entity is required to comply with the following compliances:
1. Quarterly Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
| Regulation | Compliance/Disclosures/Report | Timeline | Due Date | |||
| Q1 Ending June | Q2 Ending September | Q3 Ending December | Q4 Ending March | |||
| Regulation 31 (1) (b) | Disclosure of Shareholding Pattern | Within 21st day from the end of the quarter | By 21st July | By 21st October | By 21st January | By 21st April |
| 27(2)(a) Corporate Governance Report | Corporate Governance Report | Within 21 days from the end of the quarter. | By 21st July | By 21st
October |
By 21st
January |
By 21st
April |
| Regulation 33 (3) (a) | Financial Results along with Limited review report/Auditor’s report | Within 45 days from the end of the quarter | By 14th August | By 14th November | By 14th February | By 15th May |
| Regulation 13 (3) | Statement of Grievance Redressal Mechanism
|
Within 21 days from the end of the quarter. | By 21st July | By 21st
October |
By 21st
January |
By 21st
April |
| Regulation 32 (1) | Statement of deviation(s) or variation(s)
|
Within 45 days from the end of the quarter | By 14th August | By 14th November | By 14th February | By 15th May |
| Reconciliation of share capital audit report
|
Within 30 days from the end of the quarter. | By 30th July | By 30th
October
|
By 30th
January |
By 30th
April |
|
2. Half Yearly Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
| Regulation | Compliance/Disclosures/Report | Timeline | Due Date | |
| Half-yearly Ending September |
Half-yearly Ending March
|
|||
| Regulation 23 (9) | Disclosures of related party transactions | 30 days from the date of publication of its standalone and consolidated financial results. | By 14th December | By 29th June |
3. Annual Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
| Regulation
|
Compliance/Disclosures/Report | Timeline | Due Date |
| Regulation 24A
|
Secretarial Compliance Report
|
within 60 days of the end of the financial year | By 30th May every year |
| Regulation 26 (3)
|
Annual affirmations for compliance with code of conduct | At the 1st BM in every Financial Year | At the 1st Board Meeting in every Financial Year |
| Regulation 7 (3)
|
Share Transfer Agent | Within 30 days from the end of the financial year. | By 30th April |
| Regulation 14 | Payment of listing fees & Other charges
|
Within 1 month of the end of 31st March every year | By 30th April |
| Regulation 33 (3) (d) | Financial Results along with Auditor’s Report
|
Within 60 days from the end of the financial year | By 30th May every year |
| Regulation 34(1) | Annual Report | Not later than the day of commencement of dispatch to its shareholders. | Not less than 21 days before the AGM |
| Regulation 40 (10) | Transfer or transmission or transposition of securities | Within 30 days from the end of the financial year | By 30th April |
| Circular No. SEBI/HO/DDHS/CIR/P/2018/144 | Initial Disclosure requirements for large entities | Within 30 days from the beginning of the FY | By 30th April |
| Circular No. SEBI/HO/DDHS/CIR/P/2018/144 | Annual Disclosure requirements for large entities
|
Within 45 days of the end of the FY | By 15th May |
| Regulation 40 (9) | Certificate from Practicing Company Secretary. |
Within one month of the end of the financial year. | By 30th April |
| Regulation 44 (3) | Submission of Voting Results to Stock Exchange
|
Within two working days of the conclusion of General Meeting
|
|
4. Event Based Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
| Regulation
|
Compliance/Disclosures/Report | Timeline |
| Regulation 7(5)
|
Intimation of appointment of Share Transfer Agent
|
Within 7 days of Agreement with RTA |
| Regulation 28 (1) | In-principal approval of recognized stock exchange(s)
|
Before issuing securities |
| Regulation 29 (1) (b) to (f)
and Regulation 29(2)
|
Prior intimation of Board meeting for Buyback, Dividend, Raising of Funds, Voluntary Delisting, Bonus, etc. | At least two working days in advance, excluding the date of the intimation and date of the meeting |
| Regulation 29 (1) (a)
and Regulation 29(2)
|
Prior intimation of Board meeting for Financial Results viz. quarterly, half yearly, or annual
|
At least five days in advance (excluding the date of the intimation and date of the meeting)
|
| Regulation 29(3) | Prior intimation of Board Meeting for alteration in nature of securities etc. |
At least eleven working days in advance |
| Regulation 30 (6) | Disclosure of events or information
|
Disclose to stock exchange(s) of all events, as specified in Part A of Schedule III, or information as soon as reasonably possible and not later than twenty-four hours from the occurrence of event or information
|
| Regulation 30(6) | Disclosure of events or information
|
Disclosure with respect to events specified in sub-para 4 of Para A of Part A of Schedule III shall be made within thirty minutes of the conclusion of the board meeting.
|
| Regulation 31(1)(a) | Shareholding Pattern prior to listing of securities
|
One day prior to listing of securities |
| Regulation 31(1)(c) | Shareholding Pattern in case of capital restructuring
|
Within 10 days of any change in capital +/- 2% |
| Regulation 37(2) | Draft Scheme of arrangement
|
Obtain observation letter or No-objection letter from the stock exchange(s) before filing the scheme with any court or tribunal
|
| Regulation 39(3) | Loss of share certificates and issue of the duplicate certificates
|
Within two days of getting information |
| Regulation 44(3) | Voting Results | Within two working days of conclusion of Meeting
|
| Regulation 45(3) | Change in name | Prior approval from Stock Exchange before filing application with Registrar of Companies |
| Regulation 46 | Website | The listed entity shall maintain a functional website containing the basic information about the listed entity. |
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Due Date for Submission of Audited Financial Results for the Quarter and Year ended March is on or before 30th May.
The listed entity shall submit annual audited financial results for the financial year, within sixty days from the end of the financial year as stated in Reg. 33(3)(d) of SEBI (LODR), 2015.