The compliance framework applicable to SME Listed Companies under SEBI Regulations and Stock Exchange requirements involves multiple periodic filings and disclosures throughout the financial year.
To facilitate easy reference and better compliance tracking, a comprehensive Compliance Calendar for SME Listed Companies has been prepared covering important quarterly, half-yearly and annual compliances applicable under SEBI (LODR) Regulations, SEBI PIT Regulations, Depositories Regulations and various NSE circulars.
Detailed Quarterly, Half Yearly & Annual Compliance Calendar for SME Listed Companies
| Quarterly Compliances | ||||
| S.No. | Nature of Compliances | Timelines | Provision applicable | Format |
| 1 | Certificate for surrender of certificate of security | within 15 days from the end of the Quarter | Regulation 74(5) of the SEBI (Depositories and Participants) Regulations, 2018 | |
| 2 | Compliance Certificate on SDD | within 60 days from end of the quarter | Regulation 3(5) and (6) read with NSE Circular: NSE/CML/31 dated October 18, 2024 | |
| 3 | Reconciliation of Share Capital Audit Report | within 30 days from the end of the Quarter | Reg. 76 of DP Reg. 2018 read with Stock Exchanges’ circulars | PDF + XBRL |
| 4 | Integrated Governance Report (It covers the following Compliances: 1. Compliance Report on Corporate Governance Reg. 27(not applicable to SME Listed Entity) 2. Investor Grievance Redressal Report Reg. 13 3. Disclosure of Acquisition of shares or voting rights in unlisted Company (Reg. 30) 4. Disclosure of Imposition of Fine or penalty (Reg. 30) 5. Disclosure on updates to ongoing tax Litigation or disputes (Reg. 30) 6. Disclosure of Loan/ Guarantee/comfort Letter etc.) |
within 30 days from the end of the Quarter | Reg. 27(2)(a) & 13 (3) read with SEBI and Stock Exchanges’ circulars | XBRL Only |
| 5 | Website update | within 2 working days from the change | Regulation 46 of SEBI (LODR) Regulations, 2015. | – |
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| Half Yearly Compliances | ||||
| S.No. | Nature of Compliances | Timelines | Provision applicable | Format |
| 1 | Trading Window Closure | Two trading days prior to the end of the half year | – | PDF and XBRL |
| 2 | Shareholding Pattern | within 21 days from the end of the quarter | Reg. 31(1)(b) of SEBI(LODR) Regulations, 2015 | XBRL |
| 3 | Financial Results | Within 45 days from the end of the Half year and 60 days in case of second half year | Regulation 33 of SEBI (LODR) Regulations, 2015 | |
| (a) Intimation of Board Meeting in which Financials are due to be considered | Two working days in advance excluding the date of the intimation and date of the meeting | Regulation 29 of SEBI (LODR) Regulations, 2015 | PDF and XBRL | |
| (b) Outcome of Board Meeting | within 30 minutes or 3 hours from the conclusion of the meeting | Regulation 30 of SEBI (LODR) Regulations, 2015 read with Schedule III | ||
| (c) Integrated Filing – Financials (It covers the following compliances: 1. Financial Results (Reg. 33(3)) 2. Disclosure of Related Party Transaction (Reg. 23) 3. Statement of Deviation and Variation (Reg. 30) 4. Disclosure of outstanding default on lons/debt securities. (Reg 32)) |
within 24 hours from the conclusion of the meeting | Regulation 30 of SEBI (LODR) Regulations, 2015 read with Schedule III | XBRL Only | |
| Annual Compliances | ||||
| S.No. | Nature of Compliances | Timelines | Provision applicable | Format |
| 1 | Disclosure of Encumbered Shares | within 7 working days from the end of the Financial Year | Regulation 31(4) SEBI (SAST) Regulations 2011 | PDF through mail |
| 2 | Large Corporate Entity Disclosure (Initial Disclosure) | within 30 days from the end of the Financial Year | SEBI Circular | |
| 3 | Payment of Annual Listing Fees | within 30 days from the end of the Financial Year | Regulation 14 | – |
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Disclaimer: This compliance calendar is prepared for informational purposes only and should not be considered legal opinion. Users are advised to refer applicable laws, circulars and stock exchange notifications before taking any action.
Author Bio: Vikas is a Qualified Company Secretary specialising in SEBI Regulations, Listing Compliances, Corporate Governance and Companies Act matters. The author is actively involved in handling compliance and secretarial matters relating to listed entities and corporate laws. You can reach out to author for any compliance related query @acsvikassharma@gmail.com
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