The article provides a comprehensive list of SEBI regulations applicable to listed companies, detailing the timelines for each compliance requirement. These include disclosures on shareholding, voting rights, insider trading transactions, cash flow statements, financial results, and more. It emphasizes the importance of timely and accurate submissions to stock exchanges and the need for compliance certificates and independent director declarations.
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Regulation Reference | Timelines |
| 1 | Regulation 30(1) and 30(2) – SEBI (SAST)Regulations, 2011-Annually | 30(1) Every person, who together with persons acting in concert with him, holds shares or voting rights entitling him to exercise twenty-five per cent or more of the voting rights in a target company, shall disclose their aggregate shareholding and voting rights as of the thirty-first day of March, in such target company in such form as may be specified.
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 be specified. The disclosures required under above shall be made within seven working days from the end of each financial year to;
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| 2 | Regulation 31(4) – SEBI (SAST)Regulations, 2011- Annually | The promoter of every target company shall declare on a yearly basis that he, along with persons acting in concert, has not made any encumbrance, directly or indirectly, other than those already disclosed during the financial year.
The declaration required under above shall be made within seven working days from the end of each financial year to – (a) every stock exchange where the shares of the target company are listed; and (b) the audit committee of the target company. |
| 3 | Schedule B para 4(2)- SEBI (Prohibition of Insider Trading) Regulations, 2015 -Quarterly | Every listed company shall close its trading window from the end of every quarter till 48 hours after the declaration of financial years. |
| 4 | Regulation 7(2) – Continual Disclosures- SEBI (Prohibition of Insider Trading) Regulations, 2015-Event Based | (a). Every promoter, employee and director of every company shall disclose to the company the number of such securities acquired or disposed of WITHIN TWO TRADING DAYS of such transaction if the value of the securities traded, whether in one transaction or a series of transactions over any calendar quarter, aggregates to a traded value in excess of ten lakh rupees or such other value as may be specified;
(b). Every company shall notify the particulars of such trading to the stock exchange on which the securities are listed within two trading days of receipt of the disclosure or from becoming aware of such information. |
| 5 | Regulation 7(3) – Transactions by Other connected persons as identified by the company-SEBI (Prohibition of Insider Trading) Regulations, 2015-Annually | Every Designated person shall disclose names and Permanent Account Number, or any other identifier authorized by law of the following persons to the company on an annual basis and as and when the information changes in SEBI prescribed format as per “FORM D”
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| 6 | Regulation 76-Reconciliation of Share Capital Audit-SEBI( Depositories and Participants) Regulations, 2018 -Quarterly | Listed entities are required to submit Reconciliation of Share Capital Audit Report on a quarterly basis to the stock exchanges audited by a qualified chartered accountant or a practicing company secretary for the purpose of reconciliation of share capital held in depositories and in physical form with the issued / listed capital. The Reconciliation of Share Capital Audit Report is required to be submitted to the stock Exchange within 30 days from the end of the Quarter under regulation 76 of the SEBI (DP) Regulations, 2018. |
| 7 | Regulation 74(5) of SEBI (Depositories and Participants) Regulations 2018- Quarterly | Manner of surrender of certificate of security-Within 15 days from the receiving of Certificate from RTA |
| SEBI(LODR) Regulations, 2015 | ||
| 8 | Regulation 14 – Listing Fees & Other charges-Annually Payment | The listed entity shall pay all such fees or charges, as applicable, to the recognised Stock Exchange(s), in the manner specified by the Board or the recognised Stock Exchange(s).{Within one month of end of March 31} |
| 9 | Regulation 24A-Annual Secretarial Compliance Report-Annually | Every listed entity and its material unlisted subsidiaries incorporated in India shall undertake secretarial audit and shall annex with its annual report, a secretarial audit report, given by a company secretary in practice, in such form as may be specified with effect from the year ended March 31, 2019.{Within 60 days from Closure of FY} Also in XBRL Mode |
| 10 | Regulation 13 (3) – Statement of Investor complaints.- Quarterly | The listed entity shall file with the recognised stock exchange(s) on a quarterly basis, within twenty one days from the end of each quarter, a statement giving the number of investor complaints pending at the beginning of the quarter, those received during the quarter, disposed of during the quarter and those remaining unresolved at the end of the quarter. |
| 11 | Regulation 27 (2) – Corporate Governance- Quarterly | The listed entity shall submit a quarterly compliance report on corporate governance in the format as specified by the Board from time to time to the recognised stock exchange(s) within Twenty One days from end of each quarter. Further it may be noted that it shall not apply, in respect of – (a) the listed entity having paid up equity share capital not exceeding rupees ten crore and net worth not exceeding rupees twenty five crore, as on the last day of the previous financial year: Provided that where the provisions of the regulations specified in this regulation becomes applicable to a listed entity at a later date, such listed entity shall comply with the requirements those regulations within six months from the date on which the provisions became applicable to the listed entity. (b) the listed entity which has listed its specified securities on the SME Exchange. |
| 12 | Regulation 31 – Shareholding Pattern- Quarterly | (1) 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 within the following timelines –
a) one day prior to listing of its securities on the stock exchange(s); b) on a quarterly basis, within twenty one days from the end of each quarter; 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 |
| 13 | Regulation 7 (3) – Compliance Certificate certifying maintaining physical & electronic transfer facility-Annually | The listed entity shall submit a compliance certificate to the exchange, duly signed by both the compliance officer of the listed entity and the authorised representative of the share transfer agent, wherever applicable, within 30 days of end of each financial year. |
| 14 | Regulation 40 (9) – Certificate from Practicing Company Secretary- Annually | The Listed Entity shall ensure that the share transfer agent produce a certificate from PCS within 30 days from end of financial year Certifying that all certificates have been issued within 30 days from date of transfer/ lodgement etc. |
| 15 | Regulation 29 – Notice for Board Meeting to consider the prescribed matters- Quarterly | The Company shall give an advance notice of at least 5 days (excluding the date of the intimation and date of the meeting)for Financial Result as per regulation 29 1 (a) & in case of other matters as stated in regulation 29 1 (b) to (f) – 2 Working days in advance (Excluding the date of the intimation and date of the meeting) to Stock Exchange. The Company shall give an advance notice of 11 working days in case matter related to alteration in i) Securities ;ii) date of interest or redemption of Debenture/bond as per regulation 29(3) (a) ,(b). |
| 16 | Regulation 30 – Outcome of Board Meeting (Schedule III Part A- (4)- Quarterly | The listed entity shall disclose the information to the Exchange(s),within 30 minutesof the closure of the meeting. |
| 17 | Regulation 30 – Disclosure of Price-Sensitive Information-Event Based | The Company has to intimate to the Stock Exchange about the material events which will have a bearing on the performance / operations of the company as well as price sensitive information both at the time of occurrence of the event and subsequently after the cessation of the event. 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. |
| 18 | Regulation 33 – Financial Results.- Quarterly | The listed entity shall submit quarterly and year-to-date standalone financial results to the stock exchange within forty-five days of end of each quarter, (other than last quarter for which within sixty days) along with Limited Review Report or Audit Report as applicable. |
| 19 | Regulation 33(3)(g)–Cash Flow Statement along with Financial Results- Half Yearly | The listed entity shall also submit as part of its standalone and consolidated financial results for the half year, by way of a note, statement of cash flows for the half-year. |
| 20 | Regulation 47-Advertisement in Newspaper- Quarterly | (1) The listed entity shall publish the following information in the newspaper:
(a) financial results, as specified in regulation 33, along-with the modified opinion(s) or reservation(s), if any, expressed by the auditor: Provided that if the listed entity has submitted both standalone and consolidated financial results, the listed entity shall publish consolidated financial results along-with (1) Turnover, (2) Profit before tax and (3) Profit after tax, on a stand-alone basis, as a foot note; and a reference to the places, such as the website of listed entity and stock exchange(s), where the standalone results of the listed entity are available. within 48 hours of conclusion of the meeting of board of directors at which the financial results were approved. (c) notices given to shareholders by advertisement. |
| 21 | Regulation 32 (1) – Statement of deviation(s) or variation(s)- Quarterly | (1) The listed entity shall submit to the stock exchange the following statement(s) on a quarterly basis for public issue, rights issue, preferential issue etc. ,-
(a) indicating deviations, if any, in the use of proceeds from the objects stated in the offer document or explanatory statement to the notice for the general meeting, as applicable; (b) indicating category wise variation (capital expenditure, sales and marketing, working capital etc.) between projected utilisation of funds made by it in its offer document or explanatory statement to the notice for the general meeting, as applicable and the actual utilisation of funds. |
| 22 | Regulation 25(8)- Declaration by Independent Director-Annually | Every independent director shall, at the first meeting of the board in which he participates as a director and thereafter at the first meeting of the board in every financial year or whenever there is any change in the circumstances which may affect his status as an independent director, submit a declaration that he meets the criteria of independence as provided in clause (b) of sub-regulation (1) of regulation 16 and that he is not aware of any circumstance or situation, which exist or may be reasonably anticipated, that could impair or impact his ability to discharge his duties with an objective independent judgment and without any external influence. |
| 23. | Regulation 23(9)-Disclosure of Related Party Transactions- Half Yearly | The listed entity shall submit within 30 days from the date of publication of its standalone and consolidated financial results for the half year; disclosures of related party transactions on a consolidated basis, in the format specified in the relevant accounting standards for annual results to the stock exchanges and publish the same on its website.] Now XBRL is also required from Sep 21. |
| 24 | Regulation 46-Maintain Website of the company- Quarterly MSEI | To be updated within 2 working days |
| 25 | As per SEBI Circular No. SEBI/HO/DDHS/CIR/P/2018/144 dated November 26, 2018, the listed entities are require to submit initial and annual disclosure with the stock exchange-Large Corporate- Annually | Initial Disclosure within 30 days from the beginning of the Financial Year disclose the fact that they are identified as a LC
Annual Disclosure within 45 days of the end of the Financial Year the details of the incremental borrowings done duringthe FY |
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