Compliance Calendar for Listed Companies: Companies Act & SEBI LODR, 2015

CS Unnati Gupta 06 Apr 2026 495 Views 0 comment Print Company Law | Articles

The compliance calendar provides a comprehensive, quarter-wise and event-based overview of statutory obligations for listed companies under the Companies Act, 2013 and SEBI LODR Regulations, 2015. It outlines key filings such as DPT-3, DIR-3 KYC, AOC-4, MGT-7, and MSME-1, along with periodic disclosures including quarterly financial results, shareholding patterns, and corporate governance reports. Annual requirements like AGM, secretarial audit, and BRSR are also highlighted, alongside mandatory board and committee meetings. The calendar emphasizes strict timelines, such as 45 days for quarterly results and 30–60 days for ROC filings post-AGM. Additionally, it covers critical event-based compliances like disclosure of material events, insider trading norms, dividend declarations, and return of allotment. Overall, it serves as a practical reference tool to ensure regulatory adherence, avoid penalties, and maintain corporate transparency by aligning company operations with legal and SEBI disclosure requirements throughout the financial year.

COMPLIANCE CALENDAR
FOR A LISTED COMPANY | Companies Act, 2013 & SEBI LODR Regulations, 2015
A Complete Quarter-wise & Event-Based Compliance Reference

QUARTER 1 | April – June

S. No.	Form / Compliance	Particulars	Regulation / Section	Timeline
1	DPT-3	Return of Deposits / Outstanding Loans. Every listed company must file DPT-3 disclosing deposits and money received other than deposits.	Sec 73–76 of Companies Act, 2013 r/w Deposit Rules, 2014	By 30th June every year
2.	MBP-1	Directors’ Disclosure of Interest in Other Entities at the first Board Meeting of each FY.	Sec 184 of Companies Act, 2013	First Board Meeting of each FY
3.	DIR-8	Directors’ Disclosure of Non-Disqualification submitted to the Company.	Sec 164(2) of Companies Act, 2013	First Board Meeting of each FY
4	MSME-1	Half-yearly return for outstanding dues to MSME vendors beyond 45 days.	Sec 405 of Companies Act r/w MSMED Act, 2006	April–Sep period: by 31st October
5	Quarterly Financial Results (Standalone & Consolidated)	Listed companies must submit unaudited/audited quarterly financial results to the Stock Exchange(s) along with limited review / audit report.	Reg. 33 of SEBI LODR, 2015	Within 45 days from end of each quarter (Q4: within 60 days, if audited)
6	Shareholding Pattern	Disclosure of shareholding pattern (promoter, public, DII, FII, etc.) to the Stock Exchange(s) on a quarterly basis.	Reg. 31 of SEBI LODR, 2015	Within 21 days from end of each quarter
7	Corporate Governance Report	Quarterly Corporate Governance compliance report to be submitted to the Stock Exchange(s).	Reg. 27(2) of SEBI LODR, 2015	30 days from end of quarter (as part of Integrated Filing — Governance)
8	Board Meetings	Minimum 4 Board Meetings per year; maximum gap of 120 days between two consecutive meetings.	Sec 173 r/w SS-1 of Companies Act, 2013	Min. 4/year; ≤120 days gap; 7-day advance notice
9	Audit Committee Meeting	Mandatory for listed companies. Minimum 4 meetings in a year with a gap of not more than 120 days between two meetings.	Reg. 18 of SEBI LODR, 2015 r/w Sec 177	Min. 4/year; at least once per quarter
10	RPT Omnibus Approval	Annual omnibus approval for RPTs from Audit Committee at the beginning of each FY. For listed companies, RPTs also require shareholder approval if exceeding thresholds.	Reg. 23 of SEBI LODR, 2015 r/w Sec 188	First Audit Committee / Board Meeting of the FY

QUARTER 2 | July – September

S. No.	Form / Compliance	Particulars	Regulation / Section	Timeline
1	DIR-3 KYC	Annual KYC of every person holding a DIN.	Rule 12A of Companies (Appointment and Qualification of Directors) Rules, 2014	By 30th September each year
2	Annual Report Circulation of Documents before AGM	Comprehensive Annual Report including Financial Statements, Board’s Report, Corporate Governance Report, Business Responsibility & Sustainability Report (BRSR), Auditor’s Report, and all SEBI LODR-prescribed disclosures.	Sec 134 of Companies Act, 2013; Reg. 34 of SEBI LODR, 2015	Adopted at AGM; filed with ROC (AOC-4) within 30 days of AGM; submitted to Stock Exchange simultaneously
3	Circulation of Documents before AGM	Annual Report, Notice with explanatory statement, proxy form, and all required documents to be sent to shareholders.	Sec 136 of Companies Act, 2013; Reg. 36 of SEBI LODR, 2015	At least 21 clear days before AGM
4	AGM Notice	Notice along with complete agenda, explanatory statement, proxy/voting instructions (including e-voting) to all shareholders, directors, auditors.	Sec 101 of Companies Act, 2013; Reg. 44 of SEBI LODR, 2015	At least 21 clear days before AGM; e-voting must be provided
5.	AGM & E-Voting	Annual General Meeting with mandatory e-voting facility for all shareholders. Remote e-voting to be available for min. 3 days before the meeting.	Sec 96 of Companies Act, 2013; Reg. 44 of SEBI LODR, 2015	Within 6 months from FY end; e-voting window min. 3 days
6.	Secretarial Audit (MR-3)	Mandatory Secretarial Audit by a Company Secretary in Practice. Secretarial Compliance Report also required to be submitted to stock exchanges. Must be signed only by a Peer Reviewed Company Secretary.	Sec 204 r/w Rule 9; Reg. 24A of SEBI LODR, 2015	MR-3 annexed to Board’s Report; Secretarial Compliance Report within 60 days of end of FY
7.	NRC Meeting	Nomination & Remuneration Committee meeting to review remuneration policy, KMP performance, board diversity, etc.	Reg. 19 of SEBI LODR, 2015 r/w Sec 178	At least once per year; typically before finalising annual remuneration
8	Board Meetings	Minimum 4 Board Meetings per year with a maximum gap of 120 days.	Sec 173 r/w SS-1	Min. 4/year; ≤120 days gap
9	BRSR (Business Responsibility & Sustainability Report)	Mandatory for top 1,000 listed companies by market cap.	Reg. 34(2)(f) of SEBI LODR, 2015	Part of Annual Report adopted at AGM

QUARTER 3 | October – December

S. No.	Form / Compliance	Particulars	Regulation / Section	Timeline
1	AOC-4 & AOC-4 CFS	Filing of Audited Financial Statements (standalone and consolidated) with ROC.	Sec 129(3) r/w Rule 6 & 137 of Companies Act, 2013	Within 30 days of AGM
2	MGT-7	Annual Return to ROC with complete shareholding, director, KMP, and statutory details.	Sec 92 r/w Rule 11 of Companies Act, 2013	Within 60 days of AGM
3	MGT-8	Certification of Annual Return by Company Secretary in Practice (mandatory for listed companies irrespective of capital/turnover thresholds).	Sec 92(2) r/w Rule 11(2)	Annexed to MGT-7; within 60 days of AGM
4	MSME-1	Second half-yearly MSME outstanding dues return (Oct–Mar period due in Q4).	Sec 405 r/w MSMED Act, 2006	Oct–Mar period: by 30th April (filed in Q4)
5	Quarterly Financial Results (Q2)	Unaudited/audited Q2 financial results along with limited review report to Stock Exchange(s).	Reg. 33 of SEBI LODR, 2015	Within 45 days of end of Q2 (i.e., by 14th November)
6	Shareholding Pattern (Q2)	Quarterly shareholding pattern disclosure to Stock Exchanges.	Reg. 31 of SEBI LODR, 2015	Within 21 days of end of Q2 (by 21st October)
7	Corporate Governance Report (Q2)	Quarterly CG compliance report submitted to Stock Exchanges.	Reg. 27(2) of SEBI LODR, 2015	30 days from end of quarter (as part of Integrated Filing — Governance)
8	Board Meetings	Minimum 4 Board Meetings per year with a maximum gap of 120 days.	Sec 173 r/w SS-1	Min. 4/year; ≤120 days gap

QUARTER 4 | January – March

S. No.	Form / Compliance	Particulars	Regulation / Section	Timeline
1	Quarterly Financial Results (Q3)	Unaudited Q3 financial results with limited review report to Stock Exchange(s).	Reg. 33 of SEBI LODR, 2015	Within 45 days of end of Q3 (i.e., by 14th February)
2	Shareholding Pattern (Q3)	Quarterly shareholding pattern disclosure to Stock Exchanges.	Reg. 31 of SEBI LODR, 2015	Within 21 days of end of Q3 (by 21st January)
3	Corporate Governance Report (Q3)	Quarterly CG compliance report to Stock Exchanges.	Reg. 27(2) of SEBI LODR, 2015	30 days from end of quarter (as part of Integrated Filing — Governance)
4	CSR-2	Applicable to companies meeting prescribed thresholds. CSR Committee is mandatory for listed companies meeting thresholds. File CSR-2 with ROC.	Sec 135 r/w CSR Rules, 2014	Within 30 days from AGM
5	MSME-1 (Oct– Mar)	Second half-yearly return for MSME outstanding dues.	Sec 405 r/w MSMED Act, 2006	By 30th April
6	Board Meetings	Minimum 4 Board Meetings per year with a maximum gap of 120 days.	Sec 173 r/w SS-1	Min. 4/year; ≤120 days gap
7	Secretarial Compliance Report	Annual Secretarial Compliance Report by a PCS confirming compliance with all SEBI regulations applicable to the listed entity to be submitted to Stock Exchange.	Reg. 24A of SEBI LODR, 2015	Within 60 days of end of FY (by 31st May)

EVENT-BASED COMPLIANCES

S. No.	Form / Compliance	Particulars	Regulation / Section	Timeline
1	Intimation of Board Meeting Date	Prior intimation to Stock Exchange(s) at least 2 working days in advance of any Board Meeting where financial results, dividend, buy- back, rights issue, or other price-sensitive matters will be discussed.	Reg. 29 of SEBI LODR, 2015	At least 2 working days before the Board Meeting.
2	Disclosure of Material Events / Price Sensitive Information	Immediate disclosure to Stock Exchange(s) of all material events and price-sensitive information including litigation outcomes, change in management, merger/acquisition, capacity expansion, etc.	Reg. 30 of SEBI LODR, 2015	(a) 30 minutes from the closure of the board meeting in which the decision was taken; (b) 12 hours from occurrence if the event emanates from within the listed entity; (c) 24 hours from occurrence if the event does not emanate from within the listed entity
3	Record Date / Book Closure Intimation	Advance notice to Stock Exchanges of record date or book closure for dividend, rights issue, bonus, AGM, etc.	Reg. 42 of SEBI LODR, 2015	At least 3 working days in advance
4	Dividend Declaration Intimation	Disclosure of declaration of dividend (interim or final) to Stock Exchanges; credit/dispatch within prescribed timelines.	Reg. 43 of SEBI LODR, 2015; Sec 123 of Companies Act	Intimation: same day; Payment: within 30 days of declaration
5	DIR-12	Intimation to ROC for appointment/ resignation/ removal of directors and KMPs.	Sec 170 r/w Rule 18	Within 30 days of appointment/ resignation
6	MGT-14	Filing of resolutions and agreements with ROC.	Sec 117 r/w Rule 24	Within 30 days of passing the resolution
7	PAS-3	Return of Allotment of Shares / Securities.	Sec 42 r/w Rule 14	Within 30 days of allotment
8	BEN-1 & BEN-2	Significant Beneficial Owner (SBO) Declaration.	Sec 90 of Companies Act, 2013	BEN-1: within 30 days; BEN-2: within 30 days of receipt
9	CHG-1 / CHG-9	Registration of Charges / Debenture charges with ROC.	Sec 77 r/w Rule 3	Within 30 days (condonable up to 300 days)
10	XBRL Filing (AOC- 4 XBRL)	Mandatory XBRL-tagged financial statement filing for all listed companies.	MCA Circular; Rule 6 of Companies (Filing of Documents) Rules	Along with or within 30 days of AOC-4
11	Insider Trading — Trading Window Closure	Trading window must be closed for designated persons during board meetings considering financial results, dividends, or any UPSI events.	SEBI (PIT) Regulations, 2015 — Reg. 9 & Schedule B	Closure from end of quarter till 48 hours after disclosure
12	Insider Trading — Initial & Continual Disclosures	Initial disclosure by promoters/ designated persons holding ≥ ₹10 lakh securities. Continual disclosure on any transaction aggregating ≥ ₹10 lakh in a calendar quarter.	SEBI (PIT) Regulations, 2015 — Reg. 7	Initial: within 7 days of appointment; Continual: within 2 trading days of trade
13	SEBI Investor Grievance Redressal (SCORES)	Reporting of investor complaints and their resolution status on SEBI SCORES platform.	SEBI Circular on SCORES	Continuous within prescribed timelines
14	Reconciliation of Share Capital Audit	Quarterly reconciliation of total admitted capital with NSDL/ CDSL vs issued capital; report submitted to Stock Exchange.	Reg. 76 of SEBI (Depositories & Participants) Regulations, 2018	Within 30 days of end of each quarter
15	SH-7	Notice of alteration in Authorized or Paid-up Share Capital.	Sec 64 r/w Rule 15 of Companies Act, 2013	Within 30 days of passing the resolution
16	Statutory Registers	Maintenance of all statutory registers including Register of Members, Directors, Contracts, Charges, etc.	Sec 88 of Companies Act, 2013	Ongoing — at Registered Office
17	INC-22 / INC-22A	Notice of Situation / Change of Registered Office.	Sec 12 r/w Rule 25 & 25A	INC-22: within 30 days of change; INC-22A: one-time