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Corporate Compliance Calendar For The Month of May, 2024 contains Compliance Requirement Under Income Tax Act, 1961, Goods & Services Tax Act, 2017 (GST), Other Statutory Laws, Foreign Exchange Management Act, 1999 (FEMA)SEBI (Listing Obligations And Disclosure Requirements) (LODR) Regulations, 2015SEBI (Depositories and Participants) Regulations 2018), SEBI Takeover Regulations 2011, SEBI (Prohibition of Insider Trading) Regulations, 2015SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018SEBI (Buyback of Securities) Regulations, 2018Companies Act, 2013 (MCA/ROC and LLP Compliance), Due dates of LLP Return Filing, Due dates of ROC Return Filings, Mutual Fund related updates, Insolvency and Bankruptcy Board of India (IBBI) Updates, NCLT & NCLAT Updates, MSME Key Updates, Competition Commission of India and Investor Education and Protection Fund.

If you think compliance is expensive, try non compliance” 

1. Key Compliances under FEMA / RBI

Applicable Laws/Acts Due Dates Compliance Particulars Forms / (Filing mode)
FEMA ACT 1999 Not later than 30 days from the date of issue of Capital instrument FC-GPR is a form filed when the Indian company receives the Foreign Direct Investment and the company allots shares to a person resident outside India. Form FC-GPR
FEMA ACT 1999 Within 60 days of receipt/ remittance of funds or transfer of capital instruments whichever is earlier. Reporting of transfer of shares and other eligible securities between residents and non-residents and vice- versa is to be made in Form FC-TRS.

The onus of reporting shall be on the resident transferor/ transferee.

Form FC-TRS.
FEMA ACT 1999 Within 30 days from the date of receipt of the amount of consideration. A Limited Liability Partnership receiving amount of consideration and acquisition of profit shares is required to submit a report in the Form FDI LLP-1 Form FDI LLP-I
FEMA ACT 1999 within 60 days from the date of receipt of funds in A Limited liability Partnership shall report disinvestment/ transfer of capital contribution or profit share between a resident and a non resident (or vice versa) Form FDI LLP-II
FEMA ACT 1999 within 30 days from the date of allotment of capital instruments The domestic custodian shall report the issue/ transfer/ of sponsored/ unsponsored depository receipts Downstream statement -Form DI & reporting at FIFP too

RBI Circulars / Notifications: April, 2024

Title Notification No. Date
Fair Practices Code for Lenders – Charging of Interest Notification No. RBI/2024-25/30 DoS.CO.PPG.SEC.1/11.01.005/2024-25 29/04/2024
RBI Draft Circular: Digital Lending Transparency Guidelines Press Release: 2024-2025/194 26/04/2024
RBI Circular: Limits for investment in debt & sale of Credit Default Swaps by FPIs Notification No. RBI/2024-25/27 A.P. (DIR Series) Circular No. 03 26/04/2024
Small Finance Banks Transitioning to Universal Banks: Guidelines & Process RBI/2024-25/28 DOR.LIC.REC.20/16.13.218/2024-25 26/04/2024
RBI Warns Public about Unauthorized Prepaid Payment Instruments by Talk Charge Press Release: 2024-2025/186 25/04/2024
RBI Bars Kotak Bank from Onboarding New Online Customers & Issuing New Credit Cards Press Release: 2024-2025/172 24/04/2024
Master Direction – RBI (Asset Reconstruction Companies) Directions, 2024 Master Direction No. RBI/DOR/2024-25/116 DoR.FIN.REC.16/26.03.001/2024-25 24/04/2024
Unauthorised Forex Trading Alert: RBI Circular RBI/2024-25/25 A.P. (DIR Series) Circular No.02 24/04/2024
RBI Master Circular – Bank Finance to Non-Banking Financial Companies (NBFCs) Master Circular No. RBI/2024-25/24 DOR.CRE.REC.No.17/21.04.172/2024-25 24/04/2024
RBI Circular: Small Finance Banks Allowed Rupee Interest Rate Derivatives RBI/2024-25/23 DOR.MRG.REC.15/00.00.018/2024-25 23/04/2024
RBI Authorization for Gold/Silver Import via IIBX in IFSC 329/IFSCA/Bullion MIIs/2024-25/01 19/04/2024
Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) (Amendment) Regulations, 2024 Notification No. FEMA. 395(2)/2024-RB 19/04/2024
Foreign Exchange Management (Foreign Currency Accounts by a person resident in India) (Amendment) Regulations, 2024 Notification No. FEMA. 10R(3)/2024-RB. 19/04/2024
RBI Designates State Bank of India as Lead Bank for New Assam District RBI/2024-25/22 FIDD.CO.LBS.BC.No.05/02.08.001/2024-25 18/04/2024
Master Circular: Deendayal Antyodaya Yojana – National Rural Livelihoods Mission Master Circular No. RBI/2024-25/20 FIDD.GSSD.CO.BC.No.03/09.01.003/2024-25 16/04/2024
RBI Guidelines: Credit Facilities to SCs/STs – Master Circular Master Circular No. RBI/2024-25/19 FIDD.CO.GSSD.BC.No.04/09.09.001/2024-25 16/04/2024
RBI Circular: Amendments to WMD Act Compliance RBI/2024-25/21 DOR.AML.REC.14/14.06.001/2024-25 16/04/2024
Foreign Exchange Management (Non-debt Instruments) (Third Amendment) Rules, 2024 Notification No. S.O. 1722(E). 16/04/2024
Regulation of Payment Aggregators (PAs) – Draft Directions Press Release No. 2024-2025/116, CO.DPSS.POLC.No.S-***/02-14-008/2023-24, CO.DPSS.POLC.No.S-***/02-14-008/2024-25 16/04/2024
RBI Guidelines: Key Facts Statement (KFS) for Loans & Advances RBI/2024-25/18 DOR.STR.REC.13/13.03.00/2024-25 15/04/2024
RBI CIMS Project: Submission of Statutory Returns (Form A, VIII, IX) on CIMS Portal RBI/2024-25/16 DoR.RET.REC.12/12.01.001/2024-25 15/04/2024
Hedging of Gold Price Risk in Overseas Markets RBI/2024-25/17 A. P. (DIR Series) Circular No. 01 15/04/2024
Alteration in name of “Sonali Bank Limited” to “Sonali Bank PLC” Notification No. RBI/2024-25/15 DOR.RET.REC.11/12.07.160/2024-25 10/04/2024
RBI Excludes Kapol Co-operative Bank from Second Schedule RBI/2024-25/14 DOR.RET.REC.10/12.07.160/2024-25 05/04/2024
Monetary Policy 2024-25: RBI kept Repo Rates unchanged at 6.50 per cent Press Release: 2024-2025/41, Press Release: 2024-2025/43, Press Release: 2024-2025/42 05/04/2024
Master Circular 2024 – Housing Finance for UCBs Master Circular No. RBI/2024-25/10 DOR.CRE.REC.No.6/07.10.002/2024-25 02/04/2024
Master Circular 2024– Housing Finance Master Circular No. RBI/2024-25/11 DOR.CRE.REC.No.07/08.12.001/2024-25 02/04/2024
Master Circular 2024- Income Recognition, Asset Classification, Provisioning and Other Related Matters – UCBs Master Circular No. RBI/2024-25/13 DOR.STR.REC.9/21.04.048/2024-25 02/04/2024
Master Circular 2024- Prudential norms on Income Recognition, Asset Classification & Provisioning pertaining to Advances Master Circular No. RBI/2024-25/12 DOR.STR.REC.8/21.04.048/2024-25 02/04/2024
97.69% of ₹2000 banknotes returned till March 29, 2024 Press Release: 2024-2025/6 01/04/2024
Master Circular 2024 Prudential Norms on Capital Adequacy – Primary UCBs Master Circular No. RBI/2024-25/09 DOR.CAP.REC.5/09.18.201/2024-2 01/04/2024
Master Direction on Counterfeit Notes, 2024 – Detection, Reporting & Monitoring Master Direction No. RBI/DCM/2024-25/115 DCM (FNVD)/G4/16.01.05/2024-25 01/04/2024
RBI Master Circular 2024 – Basel III Capital Regulations Master Circular No. RBI/2024-25/08 DOR.CAP.REC.4/21.06.201/2024-25 01/04/2024
RBI Master Circular 2024 on Agency Commission Master Circular No. RBI/2024-25/07 CO.DGBA.GBD.No.S2/31-12-010/2024-2025 01/04/2024
RBI Master Circular 2024: Disbursement of Government Pension by Agency Banks Master Circular No. RBI/2024-25/06 DGBA.GBD.No.S1/31.02.007/2024-25 01/04/2024
RBI Master Circular 2024 on SHG-Bank Linkage Programme Master Circular No. RBI/2024-25/05 FIDD.CO.FID.BC.No.1/12.01.033/2024-25 01/04/2024
Master Direction on Penal Provisions in reporting of transactions/ balances at Currency Chests Master Direction No. RBI/DCM/2024-25/114 DCM (CC) No.G-2/03.35.01/2024-25 01/04/2024
Framework for Currency Distribution & Exchange Incentives: Bank Branches & Chests Master Direction No. RBI/DCM/2024-25/113 DCM (CC) No.G-3/03.41.01/2024-25 01/04/2024
Penalty Scheme for Bank Branches & Currency Chests: Customer Service Deficiency Master Direction No. RBI/DCM/2024-25/112 DCM (CC) No.G-1/03.44.01/2024-25 01/04/2024
RBI Master Circular 2024 – Lead Bank Scheme Master Circular No. RBI/2024-25/02 FIDD.CO.LBS.BC.No.01/02.01.001/2024-25 01/04/2024
RBI Master Circular 2024 on Board of Directors – UCBs Master Circular No. RBI/2024-25/01 DoR.HGG.GOV.No.1/18.10.010/2024-25 01/04/2024
Master Circular 2024 – Guarantees, Co-Acceptances & Letters of Credit Master Circular No. RBI/2024-25/04 DoR.STR.REC.3/09.27.000/2024-25 01/04/2024
RBI Master Circular 2024 – Guarantees and Co-acceptances Master Circular No. RBI/2024-25/03 DOR.STR.REC.2/13.07.010/2024-25 01/04/2024

2. Compliance requirement under Income Tax act, 1961

Sl. Compliance Particulars Due Dates
1 Due date for deposit of Tax deducted/collected for the month of April, 2024. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan 07.05.2024
2. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of March, 2024 15.05.2024
3 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of March, 2024 15.05.2024
4 Due date for issue of TDS Certificate for tax deducted under section 194M in the month of March, 2024 15.05.2024
5 Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of March, 2024 15.05.2024
6 Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of April, 2024 has been paid without the production of a challan 15.05.2024
7 Quarterly statement of TCS deposited for the quarter ending March 31, 2024 15.05.2024
8 Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of April, 2024 15.05.2024
9 Submission of a statement (in Form No. 49C) by non-resident having a liaison office in India for the financial year 2023-24 30.05.2024
10 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of April, 2024 30.05.2024
11 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of April, 2024 30.05.2024
12 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of April, 2024 30.05.2024
13 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of April, 2024 30.05.2024
14 Issue of TCS certificates for the 4th Quarter of the Financial Year 2023-24 30.05.2024
15 Quarterly statement of TDS deposited for the quarter ending March 31, 2024 31.05.2024
16 Return of tax deduction from contributions paid by the trustees of an approved superannuation fund 31.05.2024
17 Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect for financial year 2023-24 31.05.2024
18 Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2023 by reporting financial institutions 31.05.2024
19 Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2023-24 and hasn’t been allotted any PAN 31.05.2024
20 Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who hasn’t allotted any PAN 31.05.2024
21 Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2024) 31.05.2024
22 Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on or before July 31, 2024) 31.05.2024
23 Statement of donation in Form 10BD to be furnished by reporting person under section 80G(5)(iii) or section section 35(1A)(i) in respect of the financial year 2023-24 31.05.2024
24 Certificate of donation in Form no. 10BE as referred to in section 80G(5)(ix) or section 35(1A)(ii) to the donor specifying the amount of donation received during the financial year 2023-24. 31.05.2024
  • Important Notifications – For the month of April – 2024:
Title Notification No. Date
CBDT Extends Due Dates: Form No. 10A/10AB Filing upto 30th June, 2024 Circular No. 7/2024-Income Tax 25/04/2024
Section 10(46) Notification: Kerala Autorickshaw Workers Welfare Fund Scheme Notification No. 41/2024-Income Tax [S.O. 1777(E).] 24/04/2024
CBDT Circular No. 6/2024: Relief for TDS Deductors on PAN-Aadhar Linkage Circular No. 6/2024-Income Tax 23/04/2024
Notification under Section 80G(2)(b) for Shree Ramanuj Kot Trust Indore Notification No. 40/2024-Income Tax [S.O. 1771(E)] 23/04/2024
Notification No. 39/2024-Income Tax, Dated: 22.04.2024 Notification No. 39/2024-Income Tax, [S.O. 1760(E).] 22/04/2024
Central Govt Approves Amul R&D Association for Tax Benefits Notification No. 38/2024-Income Tax [S.O. 1651(E)] 09/04/2024
Interim Action Plan FY 2024-25 of Income Tax Department Notification No 380/01/2024 — IT(B) 05/04/2024
Functionality for Verification of High Risk Refund Cases for Investigation wing users at Insight Insight Instruction No. 78 [F. No. DGIT(S)-ADG(S)-2/HRR/2023-241] 02/04/2024
Functionality for Verification of High-Risk Refund Cases for Jurisdictional Assessing Officer at Insight Insight Instruction No. 77 [F.No. DGIT(S)/ADG(S)-2/HRR/2023-24/] 02/04/2024
Functionality for Verification of High Risk Refund Cases for TDS charge officers Insight Instruction No. 76 [F. No. DGIT(S)-ADG(S)-21 HRR/2023-24/] 02/04/2024

3. Compliance Requirement under GST, 2017

A. Filing of GSTR –3B / GSTR 3B QRMP

a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period Due Date Particulars
Apr., 2023 20th May, 2024 Due Date for filling GSTR – 3B return for the month of Apr, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year.

b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

Tax period Due Date Particulars
Apr., 2023 22nd May, 2024 Due Date for filling GSTR – 3B return for the month of Apr, 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax period Due Date Particulars
Apr., 2023 24th May, 2024 Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing
Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

B. Filing Form GSTR-1:

Tax period Due Date Remarks
Monthly return

(Apr., 2023)

11.05.2024 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP.

C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No. Compliance Particulars Timeline Due Date
GSTR-5 & 5A Non-resident ODIAR services provider file Monthly GST Return 20th of succeeding month 20.05.2024
GSTR -6 Every Input Service Distributor (ISD) 13th of succeeding month 13.05.2024
GSTR -7 Return for Tax Deducted at source to be filed by Tax Deductor 10th of succeeding month 10.05.2024
GSTR -8 E-Commerce operator registered under GST liable to TCS 10th of succeeding month 10.05.2024

D. GSTR – 1 QRMP monthly / Quarterly return

Form No. Compliance Particulars Timeline Due Date
Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. a) GST QRMP monthly return due date for the month of April, 2024 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.

b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

13th of succeeding month – Monthly

Quarterly Return

13.05.2024

E. GST Refund:

Form No. Compliance Particulars Due Date
RFD -10 Refund of Tax to Certain Persons 18 Months after the end of quarter for which refund is to be claimed

F. Monthly Payment of GST – PMT-06:

Compliance Particular Due Date
Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. 25.05.2024

G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.05.2024

GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.

Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.

  • GST UPDATES – April, 2024:
Title Notification No. Date
Enhancing Efficiency in CGST: Replicating Functional Basis Model – CBIC Update DO No. 18/News Letter/CH(IC)/ 2024 29/04/2024
Enhancement in the GST Portal from 3rd May 2024 Press Release No. 633 26/04/2024
Maharashtra VAT Act Amendment 2024: Relief for Late Filers Notification No. VAT-1524/C.R. 15/Taxation-1 24/04/2024
Maharashtra Finance Dept Waives Late Fees for Profession Tax Payers No. व्यकर-2024/प्र.क्र.14/कराधाान-3. 24/04/2024
Treatment of GST dues of taxpayers for whom proceeding been finalised under IBC, 2016 Circular No. 1 (2022)/2024-TNGST 24/04/2024
India’s Customs Achievements: WCO Leadership & Trade Facilitation DO. No. 17/News Letter/CH(IC) /2024 22/04/2024
Weekly Newsletter from CBIC Chairman dated 15th April 2024 DO No. 16/News Letter/CH(IC)/2024 15/04/2024
CBIC extends due date of furnishing GSTR-1 for March 2024 to 12th April Notification No. 09/2024-Central Tax [G.S.R. 246(E)] 12/04/2024
GST recommends Extension of GSTR-1 due date to 12th April 2024 Press Release No. 631 11/04/2024
CBIC Extends Implementation Timeline for Central Tax Notification No. 04/2024-CT Notification No. 08/2024- Central Tax [S.O. 1663(E).] 10/04/2024
Advisory on Reset and Re-filing of GSTR-3B of some taxpayers Press Release No. 629 09/04/2024
Auto-populate HSN-wise summary from e-Invoices into Table 12 of GSTR-1 Press Release No. 630 09/04/2024
CBIC notifies Nil Interest Rate for Late GSTR-3B Filings for specified taxpayers Notification No 07/2024 – Central Tax [S.O. 1642(E).] 08/04/2024
Weekly Newsletter from Chairman, CBIC dated 08/04/2024 Instruction No. DO No. 15/News Letter/CMIC)/2024 08/04/2024
Non-issuance of notices in case of voluntary compliance under Sections 73 and 74 of KSGST Act, 2017 Circular No. 6/ 2024 06/04/2024
Kerala GST: Numbering of Appellate and Revisional Orders – Guidelines Circular No. 05/2024-GST 06/04/2024
Authorising Revisional Authority under section 108 of KGST Act, 2017 Notification No. 01/2024| No. KGST.CR.01/17-18 (Vol-4) 06/04/2024
Visit CRC Delhi for GST Registration Clarifications | Mondays & Thursdays Public Notices No. F. Circular/CRC/DT&T/2024/249-255 04/04/2024
Advisory: Self Enablement For e-Invoicing Press Release No. 628 03/04/2024
Framework for conducting Joint Audit by CGST and SGST officers Notification No. GADT/PndC/APLN/4/2021-PandC 03/04/2024
CBIC Chairman’s Weekly Newsletter: Indirect Tax Collections Exceed Estimates Instruction No. DO No. 14/News Letter/CH(IC)/2024 01/04/2024

4. COMPLIANCE UNDER OTHER STATUTORY LAWS

Applicable Laws/Acts Timeline / Due Dates Compliance Particulars Forms / (Filing mode)
EPF (The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952) 15.05.2024 PF Payment ECR
ESIC (Employees’ State Insurance Act, 1948) 15.05.2024 ESIC Payment ESI Challan
Contract Labour (Regulation & Abolition) Act, 1970 Within 15 Days of commencement/ completion of contract work Return/Notice by the Principal employer Form VI-B
Contract Labour (Regulation & Abolition) Act, 1970 Within 15 Days of commencement/ completion of contract work Notice of commencement/ completion of contract work by the Contractor Form VI-A
Payment of Gratuity Rule Within 30 Days of applicability of the Act & any change Notice of applicability of the Act & any change Form A or B

5. SEBI – SECURITIES EXCHANGE BOARD OF INDIA

  • Compliance Requirement under SEBI (Listing Obligations and Disclosure Requirements) (LODR) Regulations, 2015

A. Quarterly Compliances:

Sl. No. Regulation reference

(Reg.)

Compliance Particulars Timeline / Due Date

(For the Quarter Ended March, 2024)

Due Dates
1 32 (1) Statement of deviation(s) or variation(s) Within 45 days from the end of the quarter/ Within 60 days from the end of the last quarter 30.05.2024
2 33 (3) (a) Financial Results along with Limited review report/ Auditor’s report Within 45 days from the end of the quarter /Within 60 days from the end of the last quarter 30.05.2024

B. Half Yearly Compliances:

Sl. Regulation No. Compliance Period (Due Date) Due Date
1. Regulation 23(9) Related party transactions. The listed entity shall make such disclosures every 6 months within 15 days from the date of publication of its standalone and consolidated financial results: Provided further that the listed entity shall make such disclosures every 6 months on the date of publication of its standalone and consolidated financial results with effect from April 1, 2023. On the date of publication of FR (standalone & consolidated financial results)

C. Regular / Annual Compliances:

REG NO REGULATION NO PARTICULARS TIMELINE
47 Advertisements in Newspapers. 47 (3) Advertisements in Newspapers Financial results at 47 clause (b) of sub-regulation (1), shall be published within 48 hours of conclusion of the meeting of board of directors at which the financial results were approved. 48 HOURS
46 Website 46(2)(s) The listed entity shall disseminate the following information under a separate section on its website separate audited financial statements of each subsidiary of the listed entity in respect of a relevant financial year, uploaded at least 21 days prior to the date of the annual general meeting which has been called to inter alia consider accounts of that FY.] 21 days prior 1 days prior to the date of AGM
Annual Disclosure requirements for large entities Circular No. SEBI/HO/DDHS/-CIR/P/2018/144 Annual Disclosure to be made by an entity identified as a Large Corporates

(To be submitted to the Stock Exchange(s) within 45 days of the end of the FY)

(Applicable for FY 2020 and 2021)

Within 45 days of the end of the FY

D. Other Quarterly compliance which included half year compliance except FR (Financial Results)

Reg No Regulation No Particulars Timeline
Intimation Reg 29 read with Reg 33 intimation regarding item specified in clause 29(1) (a) to be discussed at the meeting of board of directors shall be given at least five days in advance (excluding the date of the intimation and date of the meeting), and such intimation shall include the date of such meeting of board of directors. at least 5 working days in advance, excluding the date of the intimation and date of the meeting
Intimations and Disclosure of events or information to Stock Exchanges. 87B: Intimations and Disclosure of events or information to Stock Exchanges. READ WITH PART E OF Schedule III The listed entity shall first disclose to stock exchange(s) of all events or information, as specified in Part E of Schedule III, as soon as reasonably possible but not later than twenty four hours from occurrence of the event or information: 24 HOURS
Valuation, Rating and NAV disclosure. 87C(1) (iii) An issuer whose security receipts are listed on a stock exchange shall ensure that: the net asset value is calculated on the basis of such independent valuation and the same is declared by the asset reconstruction company within 15 days of the end of quarter. 15 Days
– Certificate from Practicing Company Secretary. Regulation 40 (9)

(Regulation 40 (10)- certificate mentioned at sub-regulation (9), shall be filed with the stock exchange(s) simultaneously.)

The listed entity shall ensure that the share transfer agent and/or the in-house share transfer facility, as the case may be, produces a certificate from a practicing CS within 30 days from the end of the FY, certifying that all certificates have been issued within thirty days of the date of lodgment for transfer, subdivision, consolidation, renewal, exchange or endorsement of calls/ allotment monies. Within 30 days from the end of the financial year.
Indian Depository Receipt holding pattern & Shareholding details. 69(1) The listed entity shall file with the stock exchange the Indian Depository Receipt holding pattern on a quarterly basis within fifteen days of end of the quarter in the format specified by the Board. 15 days from end of each quarter

E. Event based Compliances

Reg No Regulation No Particulars Timeline
30 Disclosure of events or information. 30(6) AND Part A of Schedule III 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 twenty four hours from the occurrence of event or information 24 HOURS
30 Disclosure of events or information. 30(6) AND sub-para 4 of Para A of Part A of Schedule III The listed entity shall disclose to the Exchange(s), within 30 minutes of the closure of the meeting held to consider the following:

a) dividends and/or cash bonuses recommended or declared or the decision to pass any dividend and the date on which dividend shall be paid/dispatched;

b) any cancellation of dividend with reasons thereof;

c) the decision on buyback of securities;

d) the decision with respect to fund raising proposed to be undertaken

e) increase in capital by issue of bonus shares through capitalization including the date on which such bonus shares shall be credited/ dispatched;

f) reissue of forfeited shares or securities, or the issue of shares or securities held in reserve for future issue or the creation in any form or manner of new shares or securities or any other rights, privileges or benefits to subscribe to;

g) short particulars of any other alterations of capital, including calls;

h) financial results;

i) decision on voluntary delisting by the listed entity from stock exchange(s).

30 MINUTES
31A: Conditions for re-classification of any person as promoter / public 31A(8) The following events shall deemed to be material events and shall be disclosed by the listed entity to the stock exchanges as soon as reasonably possible and not later than twenty four hours from the occurrence of the event:

(a) receipt of request for re-classification by the listed entity from the promoter(s) seeking re-classification;

(b) minutes of the board meeting considering such request which would include the views of the board on the request;

(c) submission of application for re-classification of status as promoter/ public by the listed entity to the stock exchanges;

(d) decision of the stock exchanges on such application as communicated to the listed entity;

24 HOURS
34 Annual Report. 34(1)(b) In the event of any changes to the annual report, the revised copy along with the details of and explanation for the changes shall be sent not later than 48 hours after the annual general meeting.] 48 HOURS
44 Meetings of shareholders and voting 44(3) The listed entity shall submit to the stock exchange, within two working days of the conclusion of its General Meeting, details regarding the voting results in the format specified by the Board. 2 working days
47 Advertisements in Newspapers. 47 (3) Advertisements in Newspapers The listed entity shall publish the information specified in 47(1) in the newspaper simultaneously with the submission of the same to the stock exchange(s). The same is reproduced below
47(1) (a) notice of meeting of the board of directors where financial results shall be discussed (c) statements of deviation(s) or variation(s) as specified in sub-regulation (1) of regulation 32 on quarterly basis, after review by audit committee and its explanation in directors report in annual report;
(d) notices given to shareholders by advertisement
Simultaneously
SCHEDULE III PART PART A 7(A) resignation of the auditor of the listed entity, detailed reasons for resignation of auditor, as given by the said auditor, shall be disclosed by the listed entities to the stock exchanges as soon as possible but not later than twenty four hours of receipt of such reasons from the auditor 24 HOURS
SCHEDULE III PART PART A 7(B) In case of resignation of an independent director of the listed entity, within seven days from the date of resignation, the following disclosures shall be made to the stock exchanges by the listed entities:
i. Detailed reasons for the resignation of independent directors as given by the said director shall be disclosed by the listed entities to the stock exchanges.
ii. The independent director shall, along with the detailed reasons, also provide a confirmation that there is no other material reasons other than those provided.
iii. The confirmation as provided by the independent director above shall also be disclosed by the listed entities to the stock exchanges along with the detailed reasons as specified in sub-clause (i) above.]
7 days from the date of resignation
7 Share Transfer Agent. Reg 7(4) & (5) Share Transfer Agent. The listed entity shall intimate any change or appointment of a new share transfer agent, to the stock exchange(s) within seven days of entering into the agreement. 7 DAYS
29 Reg 29(1) The intimation required under 29 (1), shall be given at least two working days in advance, excluding the date of the intimation and date of the meeting Reg 29(1) is reproduced below: (b) proposal for buyback of securities ; (c) proposal for voluntary delisting by the listed entity from the stock exchange(s); (d) fund raising by way of further public offer, rights issue, American Depository Receipts/Global Depository Receipts/Foreign Currency Convertible Bonds, qualified institutions placement, debt issue, preferential issue or any other method and for determination of issue price:
Provided that intimation shall also be given in case of any annual general meeting or extraordinary general meeting or postal ballot that is proposed to be held for obtaining shareholder approval for further fund raising indicating type of issuance. (e) declaration/ recommendation of dividend, issue of convertible securities including convertible debentures or of debentures carrying a right to subscribe to equity shares or the passing over of dividend. (f) the proposal for declaration of bonus securities where such proposal is communicated to the board of directors of the listed entity as part of the agenda papers:
at least 2 working days in advance, excluding the date of the intimation and date of the meeting
31 Holding of specified securities and shareholding pattern. Reg 31 (1)(a) The listed entity shall submit to the stock exchange(s) a statement showing holding of securities and shareholding pattern separately for each class of securities, in the format specified by the Board from time to time – one day prior to listing of its securities on the stock exchange(s); 1 day prior to listing of its securities on the stock exchange(s
31 Reg 31 (1 (c) within ten days of any capital restructuring of the listed entity resulting in a change exceeding two per cent of the total paid-up share capital: within 10 days of any capital restructuring
39 Issuance of Certificates or Receipts/Letters/Advices for securities and dealing with unclaimed securities. 39(2) The listed entity shall issue certificates or receipts or advices, as applicable, of subdivision, split, consolidation, renewal, exchanges, endorsements, issuance of duplicates thereof or issuance of new certificates or receipts or advices, as applicable, in cases of loss or old decrepit or worn out certificates or receipts or advices, as applicable within a period of thirty days from the date of such lodgment. 30 Days
39 Issuance of Certificates or Receipts/Letters/Advices for securities and dealing with unclaimed securities 39(3) The listed entity shall submit information regarding loss of share certificates and issue of the duplicate certificates, to the stock exchange within two days of its getting information. 2 days of its getting information.
40 Transfer or transmission or transposition of securities. 40 (3) On receipt of proper documentation, the listed entity shall register transfers of its securities in the name of the transferee(s) and issue certificates or receipts or advices, as applicable, of transfers; or issue any valid objection or intimation to the transferee or transferor, as the case may be, within a period of fifteen days from the date of such receipt of request for transfer 15 days
40 Transfer or transmission or transposition of securities. 40 (3) the listed entity shall ensure that transmission requests are processed for securities held in dematerialized mode within seven days after receipt of the specified documents: 7 Days
40 Transfer or transmission or transposition of securities. 40 (3) the listed entity shall ensure that transmission requests are processed for securities held in physical mode within twenty one days after receipt of the specified documents: 21 Days
46 Website 46 (3)(b) The listed entity shall update any change in the content of its website within two working days from the date of such change in content. 2 working days
50 Intimation to stock exchange(s). 50(1) The listed entity shall give prior intimation to the stock exchange(s) at least eleven working days before the date on and from which the interest on debentures and bonds, and redemption amount of redeemable shares or of debentures and bonds shall be payable. 11 working days
50 Intimation to stock exchange(s). 50(3) The listed entity shall intimate to the stock exchange(s), at least two working days in advance, excluding the date of the intimation and date of the meeting, regarding the meeting of its board of directors, at which the recommendation or declaration of issue of non-convertible debt securities or any other matter affecting the rights or interests of holders of non- convertible debt securities or non – convertible redeemable preference shares is proposed to be considered. 2 working days advance intimation excluding the date of the intimation and date of the meeting
52 Financial Results. 52 (4) & (5) The listed entity shall, within seven working days from the date of submission of the information required under sub- regulation (4), submit to stock exchange(s), a certificate signed by debenture trustee that it has taken note of the contents 7 working days
52 Financial Results. 52 (4) & (8) The listed entity shall, within two calendar days of the conclusion of the meeting of the board of directors, publish the financial results and statement referred to in reg 52 (4), in at least one English national daily newspaper circulating in the whole or substantially the whole of India. two calendar days of the conclusion of the meeting
57 Other submissions to stock exchange(s). 57(1) The listed entity shall submit a certificate to the stock exchange within two days of the interest or principal or both becoming due that it has made timely payment of interests or principal obligations or both in respect of the non convertible debt securities within 2 days
60 Record Date 60(2) The listed entity shall give notice in advance of at least seven working days (excluding the date of intimation and the record date) to the recognised stock exchange(s) of the record date or of as many days as the stock exchange(s) may agree to or require specifying the purpose of the record date. 7 working days advance intimation excluding the date of the intimation and date of the meeting
78 Record Date. 78(2) The listed entity shall give notice in advance of at least four working days to the recognised stock exchange(s) of record date specifying the purpose of the record date notice in advance of at least 4 working days
82 Intimation and filings with stock exchange(s). 82(2) The listed entity shall intimate to the stock exchange(s), at least two working days in advance, excluding the date of the intimation and date of the meeting, regarding the meeting of its board of trustees, at which the recommendation or declaration of issue of securitized debt instruments or any other matter affecting the rights or interests of holders of securitized debt instruments is proposed to be considered. 2 working days in advance, excluding the date of the intimation and date of the meeting,
82 Intimation and filings with stock exchange(s). 82(3) The listed entity shall submit such statements, reports or information including financial information pertaining to Schemes to stock exchange within seven days from the end of the month/ actual payment date, either by itself or through the servicer, on a monthly basis in the format as specified by the Board from time to time:
Provided that where periodicity of the receivables is not monthly, reporting shall be made for the relevant periods.
within 7 days

6. SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011

Securities and Exchange Board of India (SEBI) vide notification / Circular No. SEBI/HO/CFD/DCR1/CIR/P/2020/49 issued and publish dated 27th March 2020, has published Relaxation from compliance with certain provisions of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 due to the COVID-19 pandemic”.

Sl. No. Regulation No. Compliance Particular Compliance Period (Due Date)
1 Regulation 30(1) Every person, who together with persons acting in concert with him, holds shares or voting rights entitling him to exercise 25% or more of the voting rights in a target company, shall disclose their aggregate shareholding and voting rights as of the 31st day of March, in such target company in such form as may be specified. Omitted

through introduction of SEBI (Substantial Acquisition of Shares and Takeovers) (Second Amendment) Regulations, 2021 Applicable w.e.f. 01.04.2022

2 Regulation 30(2) The promoter of every target company shall together with persons acting in concert with him, disclose their aggregate shareholding and voting rights as of the thirty-first day of March, in such target company in such form as may
3. Regulation 31(1) read with Regulation 28(3) of Takeover Regulations

AUGUST 7, 2019 CIRCULAR

Disclosure of reasons for encumbrance by promoter of listed companies

The promoter of every listed company shall specifically disclose detailed reasons for encumbrance if the combined encumbrance by the promoter along with PACs with him equals or exceeds: a) 50% of their shareholding in the company; or b) 20% of the total share capital of the company. within 2 (two) working days

(Provision Insertion: “Provided that the aforesaid disclosure requirement shall not be applicable where such encumbrance is undertaken in a depository”)

4. Regulation 31(4) Disclosure of encumbered shares Promoter of every target company shall together with persons acting in concert with him, disclose their aggregate shareholding and voting rights as of the 31st March, in such target company in such form as may be specified.

7. SEBI (Depositories and Participants) Regulations 2018)

Sl. No. Particulars Due Date
1. Regulation 76 – Reconciliation of Shares and Capital Audit. Within 30 days from end of quarter.
2. Regulation 74 (5): Processing of demat requests form by Issuer/RTAs – Certificate Received from Registrar. Within 15 days from the end of each quarter.
  • SEBI Circulars Tracker: April, 2024
Title Notification No. Date
Relaxed Intimation Rules for AIFs’ Private Placement Changes via Merchant Bankers Circular No. SEBI/HO/AFD/PoD/CIR/2024/028 29/04/2024
SEBI Circular: Flexibility for AIFs on Unliquidated Investments Circulars No. SEBI/HO/AFD/PoD-I/P/CIR/2024/026 26/04/2024
SEBI (Alternative Investment Funds) (Second Amendment) Regulations, 2024 Notification No. SEBI/LAD-NRO/GN/2024/168 25/04/2024
Encumbrance Framework for Category I & II AIF Equity Holdings in Investee Companies Circular No. SEBI/HO/AFD/PoD1/CIR/2024/027 26/04/2024
Securities Contracts (Regulation) (Stock Exchanges & Clearing Corporations) (Amendment) Regulations, 2024 Notification No. SEBI/LAD-NRO/GN/2024/171 26/04/2024
SEBI (Research Analysts) (Amendment) Regulations, 2024 Notification No. SEBI/LAD-NRO/GN/2024/170. 26/04/2024
SEBI (Investment Advisers) (Amendment) Regulations, 2024 Notification No. SEBI/LAD-NRO/GN/2024/169 26/04/2024
SEBI Circular: Contract Note Amendments for Ease of Business SEBI/HO/MRD/MRD-PoD-2/P/CIR/2024/25 24/04/2024
Cross Margin benefits for offsetting positions having different expiry dates Circulars No. SEBI/HO/MRD/TPD-1/P/CIR/2024/24 23/04/2024
Standardization of Private Placement Memorandum (PPM) Audit Report Circular No. SEBI/HO/AFD/SEC-1/P/CIR/2024/22 18/04/2024
SEBI Circular: 24 Entities Authorized for Aadhaar e-KYC in Securities Market Circulars No. SEBI/HO/M IRSD/SECFAT F/P/CIR/2024/21 05/04/2024
SCORES 2.0: Strengthening SEBI’s Investor Grievance System Circular Ref. No: NSE/CML/2024/09 05/04/2024
SEBI obtains ISO/IEC 27001:2022 Certification: Ensuring Information Security Press Release No.07/2024 04/04/2024
SEBI Launches SCORES 2.0: Strengthening Investor Complaint Redressal Press Release No.06/2024 01/04/2024

8. Compliance Requirement UNDER Companies Act, 2013 and Rules made thereunder;

Applicable Laws/Acts Due Dates Compliance Particulars Forms / Filing mode
Companies Act, 2013 Within 15 days of appointment of an auditor. The Ministry in its General Circular No. 12/2018 dated 13th December, 2018 clarified that filing of Form NFRA-1 is applicable only for Bodies Corporate and ruled out filing by Companies as defined under sub-section (20) of Section 2 the Act. E – Form

NFRA -1

Companies Act, 2013 Within 30 days of the board meeting Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed. MGT-14

(Filing of resolution with MCA)

Companies Act, 2013 One Time compliances Registration of Entities for undertaking CSR activities – Trust/ Society/ Section 8 Company need to file before Acceptance of Donation as CSR w.e.f. 01st April 2021. E-Form CSR-1
Companies Act, 2013 30th April (for Oct.2023 to March 2024) Pursuant to Order dated 22 January, 2019 issued under Section 405 of the Companies Act, 2013, specified companies shall submit a half yearly return to MCA in respect of outstanding payments to Micro or Small Enterprises exceeding 45 days. MSME Form 1
Companies Act, 2013 Annual Compliance (file on or after 01.04.2023) Last date for filing DIR-3 KYC for Financial year 2022-23 is 30th September, 2023.

For Every DIN / DPIN Holders.

Penalty after due date is Rs. 5000/-(one time)

DIR – 3 KYC / DIR 3 Web- KYC
Companies Act, 2013 Within 60 (sixty) days from the conclusion of each half year. Reconciliation of Share Capital Audit Report (Half-yearly)

Pursuant to sub-rule Rule 9A (8) of Companies (Prospectus and Allotment of Securities) Rules, 2014

 

E-Form PAS – 6

Companies Act, 2013 With in 60 days from the last day of its financial year. Every foreign company shall prepare and file, within sixty days from the last day of its financial year, to the Registrar annual return in Form FC4. FC-4
  • LLP Compliance
 

Applicable Laws/Acts

 

Due Dates

 

Compliance Particulars

 

Forms / Filing mode

LLP Act, 2008 30.05.2024

within 60 days from the closure of the financial year

LLP Annual Filing – An annual statement for submitting details of the business of the LLP and its partners Form LLP-11

*After the expiry of due dates, the respective forms can be filed with respective ROC via MCA21 portal by paying statutory filing and delayed filing fee, in accordance with the provisions of the rules and regulations as mentioned under the law.

  • Important Updates – April, 2024
Title Notification No. Date
NFRA Imposes ₹60 Lakh Penalty on CMIL Auditor & Debars Auditor for 2 Years Order No. 013/2024 26/04/2024
NFRA imposes ₹1.60 Crore Penalty on RHFL Auditors & Audit Firm Order No. 012/2024 26/04/2024
Penalty & Debarment: NFRA rules Against PCN & Associates & CA Gopala Krishna Kandula Order No. 014/2024 26/04/2024
No penalty if Financial Return submitted within 30 days from AGM date Order No. ROC(M)/ATCL/Sr. No. 7/ADJ.-ORDER/693-694/82 25/04/2024
Company Failed in Filing Annual Return: MCA imposes Penalty of Rs. 103600 Order No. ROC(M)/ATCL/Sr. No. 7/ADJ-ORDER/690-692 25/04/2024
MCA Imposes Penalty of Rs. 9,05,400 for 361-Day Delay in Financial Return Order No. ROC(M)/SHYAMALHOLD/ADJ-ORDER/137/139 24/04/2024
Default in Filing of Annual Return: MCA imposes penalty of Rs. 415500 Order No. ROC(M)/SHYAMALHOLD/ADJ-ORDER/92-/139/675/680/78 24/04/2024
91 days delay in filing Financial Return: MCA imposes Penalty of Rs. 3,32,000 Order No. ROC(M)/SF(I)PL/JTA(AP)/ADJ-137/ORDER/592-596 23/04/2024
Delay in filing Annual Return: MCA imposes Penalty of Rs. 112600 Order No. ROC(M)/SF(I)PL/JTA(AP)/ADJ-92/ORDER/597-601 23/04/2024
Non-filing of Financial Statement for 3 Years: MCA Imposes Penalty Order No. ROC/PAT/SCN/sec.137/45742/76 18/04/2024
Violation of Registered Office Requirements: MCA Imposes ₹4 Lakh Penalty Order No.: ROC/ PAT/ SCN/ sec. 12/60752/65 15/04/2024
NFRA imposes penalty of 4.5 Cr on CA and CA Firm for Audit Lapses No. 008/2024 12/04/2024
Non-Filing of MGT-14: MCA Imposes Penalty on Dice Enterprises P. Ltd. Order No. ROC-G/Adj. Pen./u/s. 117(1)Dice/63 10/04/2024
MCA imposes Rs. 2.89 Cr penalty for Shares’ Private Placement via Advertisement Order No. ROC/D/ADJ/Order/Section 42/ Mayasheel/1655-0661 03/04/2024
MCA imposes Penalty of Rs. 7 Crore for Violation in Private Placement of Shares of Rs. 1 Crore Order No. ROC/D/ADJ/Section42/Planify/1662-1667 03/04/2024
Default in Filing of MGT-14 (Violation of Section 117(1): MCA imposes ₹4 Lakh Penalty Order No. ROC/PAT/inquiry/35898/01 01/04/2024
MCA Imposes ₹ 3.4 Lakh Penalty for Failure to Transfer Shares in Demat Form No. ROC (H)/PEL/ADJ-ORDER-3/ 019909/2024/20 To 27 01/04/2024

9. FSSAI – Brief synopsis on Annual Return

1. Applicable Regulations: Clause 2.1.13 of FSS (Licensing and Registration of Food Businesses) Regulations, 2011.

2. Due Date: 31st May, 2024

3. Applicable Form: Form D1

4. Portal to file the return: https://foscos.fssai.gov.in/

5. Acceptable Mode of Submission: Online through FoSCoS only

6. Eligible FBOs: Manufacturers [including Repacker and Relabeller], Importer and Manufacturer-Exporter

7. Penalty for non-submission: 100 per day wef 1st June

8. Maximum Penalty: 5 times the Annual License Fee

This Calendar / Compliance Tracker is updated till 30th April, 2024 with all Laws / Regulations and their respective amendments.

*****

Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information. Many sources have been considered including newspapers (ET, BS & HT etc.).

Feel free to share your suggestions / opinions at cslalitrajput@gmail.com

(Republished with amendments)

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29 Comments

  1. CS Alka Ojha says:

    Kindly rectify the due date for compliance of Corporate Governance under reg. 27(2) of LODR. It is amended to “within 21 days from quarter end”.

  2. RANGAMANNAR SRINIVASAN says:

    Last date for filing Annual Return in Form 11 for LLPs for F Y 2021-22 is 30.06.2022. I find no mention of this

  3. Deepak Vyas says:

    Mr. Lalit,
    helpfully preparation done by you to do many compliance in time, but this is observed that there have not covered compliance related to Shareholding Pattern and Corporate governance report etc., as need to submit with Stock Exchange.

  4. Ravi T R says:

    Could you please help to understand from where we will get MSME master list. As the transaction done with MSME is need to give in notes to accounts of financials everyyear, identifying MSME parties often difficult, hence requested. Thanks

  5. Mani.born@gmail.com says:

    Does it correct?

    GST, Act, 2017 18.02.2020 Return filed by composition dealer statement-cum-challan to declare the details or summary of his/her self-assessed tax payable for a given quarter.
    (October 2019 to December 2019)

    CMP – 08

  6. manognt says:

    Mr Lalit due date for filing GSTR ANNUAL RETURNS (9,9A & 9C) for Financial Year 2017-18 is already extended from 31.08.2019 to 30.11.2019. Already GSTN portal is confusing now by updating as 30.10.2019 and you have added one more confusion by giving another due date as 30.09.2019 which is base less.

  7. laura says:

    A Geo Spa pampers adults with wellness treatments based on local traditions, while children are made to feel special with the Kids For All Seasons programme. With Langkawi’s rich natural environment conveniently at its doorstep, be prepared to explore the outdoors with a resident naturalist, or on your own at the Geopark Discovery Centre where Langkawi’s diverse ecosystems and natural attributes are showcased. Or, simply pull up a deck chair and lounge lazily on the 1.5 km stretch of white, sandy beach.

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