Article explains Compliance For The Quarter Ended 31.12.2019 under Companies Act and Rules made there under, Under SEBI Law related to Intimation about the closing of trading window to SEs & Insiders, Compliance Report on Corporate Governance, Statement of Grievance Redressal of Investor Complaint, Statement of Shareholding Pattern, Reconciliation of Share Capital Audit, Prior Intimation of Board Meeting for Financial Results, Advertisements in Newspapers- Notice of Board Meeting [Regulation 46(2)(q) read with Regulation 47(1)(a)], Submission of Unaudited/ Audited Financial Results along with Limited Review report (Quick Results), Submission of Quarterly Financial Results along with Limited Review Report/ Audit Report (Full Results) and Advertisements in Newspapers — Financial Result.

Sr No
Regula-tion No. of LODR / PIT
Details
Time limit
Last Date
Signature
Mode of filing with BSE
Mode of filing with NSE
Remarks
1
Schedule B of PIT Regula-tion
Intimation about the closing of trading window to SEs & Insiders.
From the end of the each quarter
31.12.19
CS
Upload a letter in PDF format
(BSE listing -> Corporate Announ-cement -> closure of trading window)
Upload a letter in PDF format
(NEAPS -> Compliance -> Announce-ments -> Announce-ments /CA -> tick on announce-ment -> trading window)
2
27(2)
Compliance Report on Corporate Governance
15 days
15.01.20
Signed either by the Comp-liance Officer or CEO
XBRL
(BSE listing -> XBRL -> E-Filing -> Corporate Governance -> Upload XML file)
Upload XML File of BSE or Fill Manually in NSE portal (Compliance Tab -> periodic compliance Tab -> Corporate Governance )
Details of all material transactions with Related Party shall be disclosed along with the report as per sub regulation 2(b).
Also placed the same in website with the signature of CS or CEO.
3
13(3)
Statement of Grievance Redressal of Investor Complaint
21 days
21.01.20
CS
BSE Listing Portal (BSE listing -> Corporate Announ-cement Tab -> compliances -> Reg 13(3) Statement of Investor Complaints)
Login in to Connect2nse portal (Compliance Tab -> periodic compliance Tab -> Reg-13)
Put before next board meeting for noting under sub regulation 4 of regulation 13.
4
31 (1) (b)
Statement of Shareholding Pattern
21 Days
21.01.20
Not Spe-cified
XBRL (BSE listing -> XBRL -> E-Filing -> Share-holding Pattern -> Upload XML file)
Upload XML File of BSE or Fill Manually in NSE portal
(Compliance Tab -> periodic compliance Tab -> Share-holding Pattern)
Put before next board meeting for noting.
Also placed the same in website with signature of director.
5
(SEBI- DP Reg. 76)
Reconci-liation of Share Capital Audit
30 days
30.01.20
Audited by a qualified CA/ pract-icing CS (PCS will provide Hard Copy under his Letter head based on that Comp-anies need to prepare XBRL for Stock excha-nges)
XBRL
(BSE listing -> XBRL -> E-Filing -> Reco of Share Capital -> Upload XML file)
Upload XML File of BSE or Fill Manually in NSE portal
(Compliance Tab -> periodic compliance Tab  -> Reconcil-iation of Share Capital Audit)
Put before next board meeting for noting.
6
29(1)(a)
Prior Intimation of Board Meeting for Financial Results
5 Consecutive days +2 days (excluding the date of the intimation and date of the Meeting)
CS
Upload covering letter+ notice in PDF format
(BSE listing -> Corporate Announce-ment Tab -> Board Meeting)
Upload covering letter  + notice in PDF format (neaps > compliance > announce-ments/ BM/CA)
To put the copy of notice on the website [Regulation 46(2)(l)(i)]
7
47(1)(a)
Advertise-ments in Newspapers- Notice of Board Meeting [Regulation 46(2)(q) read with Regulation 47(1)(a)]
Not Specified
One English language national daily newspaper circulating in the whole or substan-tially the whole of India and One daily newspaper published in the language of the region where registered office of the company is situated
8
33 (3) (a)
Submission of Unaudited/ Audited Financial Results along with Limited Review report (Quick Results)
filed within 30 minutes of conclusion of the meeting to the Stock exchanges
Signed by the chair-man/ MD/ WTD/ Any other Director
In BSE Listing Portal
(In PDF Format Covering Letter+ **UFR / AFR+ Limited review Report)
** Un-audited Financial Results/ Audited Financial Results
In NSE Portal
(Covering Letter+ **UFRs/sAFR)
(NEAPS > Compliances > Periodic Compliances > Results > Quick Result)
**UFR/AFR with Limited Review/ Audit report is to be filed within 30 minutes of conclusion of the meeting
(Covering Letter+ UFR/AFR+ LRR/AR)
To be put on website
**LRR/AR= Limited Review Report/ Audit Report
9
33 (3) (d)
Submission of Quarterly Financial Results along with Limited Review Report/ Audit Report (Full Results)
45 days from the end of quarter
14.02.20
XBRL
(BSE listing -> XBRL -> E-Filing -> Financial Result -> Financial Result IND AS -> Upload XML file )
Upload XML File of BSE or Fill Manually in NSE portal
(NEAPS > COMPLIANCE > Periodic Compliances > Results > Full Results > Non-Banking Ind AS)
In XBRL mode with Stock Exchange to be filed within 24 hours of the conclusion of BM/ filing of quick results.
10
47(1)(b)& (3)
Advertise-ments in Newspapers — Financial Result
Not Spec-ified
To be published within 48 hours of conclusion of the meeting.
To be put on website of the company
11
SEBI Circular SEBI/ HO/ MIRSD/ DOP1/ CIR/P/ 2018/73 dated April 20, 2018
Dividend reconciliation to be done on quarterly basis by all Listed Company who have declared the dividend for any or all of seven preceding financial year including current year, if any
(In that regards the reconciliation files to be collected from the respective banks where the unpaid/unclaimed dividend account is maintained and thereafter it is require to forward it to the RTA’s)

Statutory Compliance under Companies Act and Rules made there under

Sr
No
Section of Companies Act/ rule/circular no. Form details/ other provisions Time Limit
1. Section 179(3) MGT-14 Within 30 days from the approval of Resolutions in the Board Meeting. (If required)
2. SS-1 Circulation of Draft Minutes of Board Meeting, Audit Committee Meeting and any other Committee meeting (if applicable) Within 15 days from the Board Meeting or Committee Meeting Circulation of Draft Minutes to the Board Member or Committee Members by hand or by speed post or by registered post or by courier or by e-mail or by any other recognised electronic means.
2. Section 118 of the companies Act, 2013 read with point 7.4 of Guidance Note on SS-1 issued by ICSI Minutes of Board Meeting Within thirty days of the conclusion of Board Meeting or committee meeting finalization and enter the minutes of the board or committee meeting in the Minutes book.
3. Point 7.6.4 of Guidance Note on SS-1 issued by ICSI Circulation of Signed Minutes of Board of Director or Committee Meetings Within 15 days of signing of the Minutes, a copy of the said signed Minutes, certified by the Company Secretary or where there is no Company Secretary by any Director authorised by the Board, shall be circulated to all the Directors, as on the date of the Meeting and appointed thereafter.
4. Section 118 of the companies Act, 2013 read with point 7.6 of Guidance Note on SS-1 issued by ICSI Signing of the Minutes Minutes of the previous Meeting may be signed either by the Chairman of such Meeting at any time before the next Meeting is held or by the Chairman of the next Meeting at the next Meeting.

OTHER:

1. Take a Certificate from CEO & CFO under regulation 33(2)(a) of the LODR before placing to the board.

2. Take certificates from the departmental head about compliances and also prepare presentation for performance of the company to present to board members as good governance practice.

3. BSE has provided a Helpdesk to assist Users with technical issues regarding their XBRL filings. The email queries may be addressed to xbrl@bseindia.com. You may alternatively call the Helpdesk on toll free number 1800 233 0445.

4. The Companies which are exempted under Regulation 15(2)(a) and 15(2) (b) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, are not required to comply with all the compliance mentioned above but only to the extent applicable to them.

Disclaimer: This Document is prepared just for the general knowledge sharing purpose only nothing containing in this documents are intended to contradict any Act, Rules, Regulation and Guidelines of any regulatory authority, So kindly treat this document as just for information purpose only.

Best Regards
CS INSIYA NALAWALA
Practicing Company Secretary

Author Bio

Qualification: CS
Company: N/A
Location: Gujarat, IN
Member Since: 21 Nov 2019 | Total Posts: 1

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