The SEBI (LODR) compliance calendar has undergone a massive structural cleanup. My goal with this article is to move past the generic checklists and show the actual evolution of these rules. Over the last few years, SEBI has systematically replaced complex, scattered timelines with a unified system. Below is a comparison of the prior compliances versus the amended requirements, highlighting how the regulatory burden has been streamlined for listed entities.”
| Compliance Calender for Listed Company (With Amendments) | ||||
| Regulations | Purpose | Timeframe | Amended Timeframe | Amendment |
| QUARTERLY COMPLIANCE | ||||
| Integrated filing (Governance) | ||||
| Regulation 13 (3) | Statement of Investor complaints. | Within Twenty one days from the end of each quarter. | Within 30 days from the quarter end. | Amended by Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2024 w.e.f. 31.12.2024 |
| Regulation 27 (2)(a) | Corporate Governance Report | Within 15 days from the quarter end. | ||
| Not Applicable to : | ||||
| the listed company having paid up equity share capital not over and above rupees ten crore and net worth not exceeding rupees 25 crores, as on the last day of the previous financial year: | ||||
| Regulation 31 | Shareholding Pattern. | Within 21 days from the quarter end. | no change | |
| (SEBI- DP Reg.55A) | Reconciliation of Share Capital Audit. | Within 30 days from the quarter end. | no change | |
| Integrated Filing (Financial) | ||||
| Regulation 23(9) | Disclosure of Related Party Transactions | Within 45 days from the quarter end & 60 days from end of the last quarter & financial year | ||
| Regulation 30 | Quarterly disclosure of outstanding default on loans / debt securities | |||
| Regulation 32 (1) | Statement of deviation(s) or variation(s) for public issue, rights issue, preferential issue etc. | |||
| Regulation 33 | Financial Results. | |||
| Half Yearly compliance | ||||
| Regulation 23(9) | Disclosure of Related Party Transactions | within 15 days from the date of publication of its standalone and consolidated financial results for the half year, | ||
| Regulation 7 (3) | Compliance Certificate certifying the Maintenance of physical and electronic transfer facility |
Within one month of the end of each half of the financial year. | Omitted | Omitted by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2024 w.e.f. 13.12.2024 |
| Regulation 40 (9) | Certificate of Practicing Company Secretary. |
Within one month of the end of each half of the financial year. | Omitted | Omitted by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2024 w.e.f. 13.12.2024 |
| ANNUAL COMPLIANCE | ||||
| Regulation 34(1) | Annual Report of the Company | Within 21 working days of it being accepted and adopted at the annual general meeting of the company. | not later than the day of commencement of dispatch to its shareholder | Amendment applicable for Annual report filed for the year ended March 31, 2019 and thereafter |
| on or before the day of commencement of dispatch to its shareholder | Amended by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2024 w.e.f. 13.12.2024 |
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| Regulation 34(2)(f) – | Business Responsibility and Sustainability Report (applicable to top 1000 listed entities) | Along with Annual Report | discontinued after the financial year 2021–22 |
Substitute by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2023 w.e.f. 15.6.2023 |
| with effect from the financial year 2022–23, the top one thousand listed entities based on market capitalization shall submit a business responsibility and sustainability report |
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| Regulation 24A(1)(a) | Secretarial Audit Report given by a company secretary in practice | Along with Annual Report | Requirement to give secretarial audit report substituted by a Secretarial Auditor who shall be a Peer Reviewed Company Secretary | Substituted by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2024 w.e.f. 13.12.2024 |
| Regulation 24A(2) | Secretarial Compliance Report | within 60 days of the end of the financial year | Inserted by the SEBI (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2021 w.e.f. 5.5.2021 |
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| Regulation 33 (3) (d) | Financial Results along with Auditor’s Report | Within 60 days from the end of the financial year | ||
| EVENT BASED COMPLIANCE | ||||
| Regulation 7(5) | Intimation of appointment of Share Transfer Agent | Within 7 days of Agreement with RTA | ||
| Regulation 28 (1) | In-principle approval of recognized stock exchange(s) | Before issuing securities | ||
| Regulation 29 (1) (a) to (h) | Prior intimation of Board meeting (b) to (f) | prior intimation of at least two working days in advance, excluding the date of the intimation and date of the meeting | ||
| (a) financial results are due to be considered | Intimation shall be given at least five days in advance (excluding the date of the intimation and date of the meeting) | prior intimation of at least two working days in advance, excluding the date of the intimation and date of the meeting | Substituted by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2024 w.e.f. 17.05.2024 |
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| (g) any alteration in the form or nature of any of its securities that are listed on the stock exchange or in the rights or privileges of the holders thereof; | Intimation to the stock exchange(s) at least eleven working days before proposal is placed before the board of directors |
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| (h) any alteration in the date on which, the interest on debentures or bonds, or the redemption amount of redeemable shares or of debentures or bonds, shall be payable | ||||
| Regulation 30 (6) | Disclosure of events or information | The listed entity shall first 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 24 hours from the occurrence of event or information |
The listed entity shall disclose all material information – within 30 minutes from the closure of the meeting | Substituted by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2023 w.e.f. 15.7.2023 |
| In case meeting closes after normal trading hours but more than 3 hrs before beginning of next day trading hrs – within 3 hrs from closure of meeting | ||||
| In case the meeting in which financial results are considered, is being held for more than one day – then intimation witin 30 minutes/3 hrs from closure of such meeting for the day on which it has been considered | ||||
| 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 44(3) – | Voting Results | Within two working days of conclusion of Meeting | ||
| Regulation 46 | Website | The listed entity shall maintain a functional website containing the basic information about the listed entity | ||
| Regulation 42 | Record date | The listed entity shall give notice in advance of atleast 7 working days (excluding the date of intimation and the record date) to stock exchange(s) of record date specifying the purpose of the record date |
time limit changed to 3 working days | Substituted by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2024 w.e.f. 13.12.2024. |
| Initial Disclosure requirements for large entities | Within 30 days from the beginning of the FY | |||
| Annual Disclosure requirements for large entities | Within 45 days of the end of the FY | |||
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