COMPLIANCES FOR A LISTED ENTITY: The listed entity needs to comply with the following compliances as per its applicability under SEBI (LODR) Regulations, 2015:

1. Quarterly Compliances

2. Half Yearly Compliances

3. Annual Compliances

4. Event Based Compliances

QUARTERLY COMPLIANCES FOR A LISTED COMPANY:

SL. NO. REGULATION REFERENCE FREQUENCY PERIOD
COVERED
DATE BY WHICH TO BE FILED MODE OF FILING
1 13(3) – Statement Grievance Redressal Mechanism Within 21 days from the end of the quarter April-June, July-September, October- December, January-March 21st July,  21st October, 21st January and 21st April • XBRL
2 27(2) (a) – Corporate
Governance
Report
Within 21 days from the end of the quarter April-June, July-September, October- December, January-March 21st July, 21st
October,
21st January and 21st April
• XBRL

• PDF on website of the Company

3 31(1) (b) – Shareholding
Pattern
Within 21 days from the end of the quarter April-June, July-September, October- December, January-March 21st July, 21st October, 21st January and 21st April •  XBRL

•  PDF on website of the Company

4 32(1) – Statement of deviation or
variation
Within 45 days from the end of the quarter / 60 days from the end of the last quarter of the fiscal year. April-June, July-September, October- December, January-March 14th Aug, 14th Nov, 14th Feb and 30th May •  In PDF mode in addition to the submission of
financial results in PDF mode.•  In XBRL mode in addition to the submission of
financial results in XBRL mode
5

 

33(3) (a) – Financial Results It should be filed in PDF mode in NSE and BSE
within 30 minutes and XBRL mode
within 24 hrs.
Within 45 days from the end of the quarter

 

April-June, July-September, October- December, January-March 14th August, 14th November and 14th February •  Along with
outcome of BM In PDF (within 30 minutes of conclusion of BM)•  In XBRL (within 24hrs from
uploading of PDF results)•  PDF on website of the Company
6 Regulation 76 of Share Capital
Reconciliation- Under SEBI (Depositories and Participants) Regulations, 2018
Within 30 days from the end of the quarter April-June, July-September, October- December, January-March 30th July, 30th Oct., 30th Jan. and 30th April. •  In XBRL

•  In PDF

7 Trading window closure Quarterly As soon as the quarter ends till
announcement of results
•  PDF
8 Regulation 74(5) Compliance Certificate by RTA (DEMAT) Quarterly Within 15 days of receipt of the
certificate
•  PDF
9 Reg. 3 (5) of the SEBI PIT
Regulations, 2015
Compliance Certificate for maintenance of the (SDD)

 

As soon as the
quarter ends and
as per the time frame given by
BSE
•  PDF

HALF YEARLY COMPLIANCES FOR A LISTED COMPANY:

SL. NO. REGULATION REFERENCE FREQUENCY PERIOD COVERED DATE BY WHICH TO BE FILED MODE OF FILING
1 Regulation 23(9) Disclosures of related party transactions (Format of the same is
prescribed by the BSE Ltd.)
15 days from the date of publication of its standalone and
consolidated financial results
for half year.
April- September and October- March 15th October.

*From 01.04.2023- Listed entity shall make such
disclosure every six
months ON THE DATE OF
PUBLICATION OF ITS
STAND & CONSO
FINANCIAL RESULTS

• In PDF

• In XBRL

• PDF on website of the Company

ANNUAL COMPLIANCES FOR A LISTED COMPANY:

SL. NO.
REGULATION REFERENCE
FREQUENCY
PERIOD COVERED
DATE BY WHICH TO BE FILED
MODE
OF
FILING
1
Regulation 7 (3) – Compliance Certificate to the Exchange for share transfer by Company And RTA
Within 30 days from the end of the financial
year
April-
March
30th April
• PDF
2
Regulation 14 – Listing Fees
Annually
April-
March
30th April
Electronic (NEAPS)
3
Regulation 23(9) Disclosures of related party transactions (Format of the same is prescribed by the BSE Ltd.)
15 days from the date of publication of its standalone and consolidated  financial results
for half year.
April- September and October- March
15th October *from  01.04.2023- Listed entity shall make such disclosure every six months ON THE DATE OF PUBLICATION OF ITS STAND & CONSO
FINANCIAL RESULTS
• In PDF
•  In XBRL
•  PDF on website of
the Company
4
Regulation 24A – Secretarial Compliance Report
Within 60 days of the end of the financial year
April – March.
30th May
•  In XBRL
•  PDF on website of
the Company
5
Regulation 33 (3) (d) – Financial Results along with Auditors Report
Within 60 days from the end of the financial
year
April –
March.
30th May
•  In PDF
•  In XBRL
6
Regulation 34 (1) – Annual Report
Not later than the day of
commencement of dispatch to
its shareholders
•  In PDF
•  In XBRL
•  PDF on website of
the Company
7
Regulation 35-Annual Information Memorandum
Annually
April –
March.
The listed entity shall submit to the Stock Exchange(s) an Annual
Information Memorandum as specified by the SEBI
from time to time. (135
days Proposed in
Discussion Paper)
Electronic (NEAPS)
8
Regulation 40(9) – Certificate from Practicing Company Secretary
Within 1 month from the end of the financial
year
April-
March
30th April
•  In PDF
• In XBRL
9
Regulation 40(10) – Transfer or transmission of transposition of
securities
Within 30 days from the end of the financial
year
April-
March
30th April
•  In PDF
10
Regulation 44(3) – Submission of voting results
Within 2 working days of the conclusion of General  Meeting
•  In PDF
• In XBRL
11
Regulation 26(3) – Compliance with code of conduct
At the 1st Board Meeting in every financial year
• In PDF
12
Change in KMP/Auditor/RTA/Secretarial Auditor
Double filing in BSE
13
Certificate of declaration from ID
1st meeting of Board in April
14
SEBI circular of Foreign Investment Limit as per circular dated 5th April’ 2020
Paid up capital and diluted capital
When there is change in Equity
share
capital
NEAPS as table
15
Circular NO.SEBI/HO/DDHS/CIR/P/2018/144Initial Disclosure requirements for
large entities
Within 30 days from the
beginning of the financial year
• In PDF
16
Circular NO.SEBI/HO/DDHS/CIR/P/2018/144Annual Disclosure requirements for large entities
Within 45 days from the end of the financial
year
• In PDF

EVENT BASED COMPLIANCE

SL. NO.

REGULATION
REFERENCE
FREQUENCY PERIOD COVERED DATE BY WHICH TO BE FILED MODE OF FILING
1 Regulation 7 (5) – Intimation of
appointment of Share Transfer Agent
Event Based Within 7 days of Agreement with RTA. Electronic
(NEAPS)
2 Regulation 28 (1) – In- principle approval Event Based Prior to issuance of Security Electronic
(NEAPS)
3 Regulation 29 (1) (a) – Prior intimations of Board Meeting for financial Results Event Based At least 5 days in advance Electronic
(NEAPS)
4 Regulation 29 (1) (b), 29 (1) (c), 29 (1) (d), 29 (1) (e) and 29 (1) (f) – Prior Intimations of Board Meeting for Buyback,
voluntary delisting etc.
Event Based At least 2

working days in advance

Electronic
(NEAPS)
5 Regulation 29 (3) – Prior Intimations of Board
Meeting for alteration in nature of securities
Event Based At least 11 working days in advance Electronic
(NEAPS)
6 Regulation 30 (6) – Disclosure of Price
Sensitive information
Event Based Not later than 24 hours as per  Part A of
Schedule III
Electronic
(NEAPS)
7 Regulation 30 (6) – Disclosure of Price
Sensitive information
Event Based Within 30 minutes as per Sub Para 4 of
Para A of Part A of Schedule III
Electronic
(NEAPS)
8 Regulation 31 (1) (a) – Shareholding Pattern prior to listing of
securities
Event Based One day prior to

listing of
securities

Electronic
(NEAPS)
9 Regulation 31 (1) (c) – Shareholding Pattern in case of capital
restructuring
Event Based Within 10 days

of any change in capital structure exceeding 2%

Electronic
(NEAPS)
10 Regulation 37(2) – Draft Scheme of arrangement Event Based Prior approval before filing with Court Electronic
(NEAPS)
11 Regulation 39(3)-Loss of Certificates and Issuance of new
Certificates.
Event Based Within 2 Days of getting the
Information
Electronic
(NEAPS)
12 Regulation 42(2) – Record date or date of closure of transfer
books
Event Based At least 7 clear working days in advance. Electronic
(NEAPS)
13 Regulation 42(3) – Record date for
declaring dividend and/ or cash bonus
Event Based At least 5 clear working days in advance. Electronic
(NEAPS)
14 Regulation 44(3) – Voting results by
shareholders
Event Based Within 48 hours Electronic
(NEAPS)
15 Regulation 45(3) – Change in name of
listed entity
Event Based Prior approval Electronic
(NEAPS)

MATTERS TO BE PLACED BEFORE THE BOARD

SL. NO. REGULATION
REFERENCE
TIMELINE
1 Regulation 7(4) & (6)- Share Transfer Agent Tripartite agreement between the existing share transfer agent, the new share transfer agent and the company.
2 Regulation 13(4)- Grievance Redressal Mechanism. Investor’s grievance on quarterly basis.
3 Regulation 17(3)- Board of Directors. Compliance of all laws applicable to the company.
4 Regulation 40(2)- Transfer or transmission or transposition of
securities
Transfer of securities.

INFORMATION TO BE DISSEMINATED ON ITS WEBSITE

SL. NO.

REGULATION
REFERENCE
INFORMATION
1 Regulation 30(4)(ii)- Disclosure of events or information. Policy for determination of materiality,
2 Schedule V- Annual Report-Regulation 34(3) and 53(f) (c) (5) Remuneration of Directors- criteria of making payments to non-executive directors
3 Regulation 46- Website (a) details of its business;

(b) terms and conditions of appointment of independent directors;

(c)composition of various committees of board of directors;

(d)code of conduct of board of directors and senior management personnel;

(e)details of establishment of vigil mechanism/ Whistle Blower policy;

(f) criteria of making payments to non-executive directors , if the same has not been disclosed in annual report;

(g)policy on dealing with related party transactions;

(h)policy for determining ‘material’ subsidiaries;

(i) details of familiarization programmes imparted to independent directors including the following details:-

(i) number of programmes attended by independent directors (during the year and on a cumulative basis till date),

(ii) number of hours spent by independent directors in such programmes (during the year and on cumulative basis till date), and

(iii) other relevant details

(j) the email address for grievance redressal and other relevant details;

(k) contact information of the designated officials of the listed entity who are responsible for assisting and handling investor grievances;

(l) financial information including:

i. notice of meeting of the board of directors where financial results shall be discussed;

ii. financial results, on conclusion of the meeting of the board of directors where the financial results were approved

iii. complete copy of the annual report including balance sheet, profit and loss account, directors report, corporate governance report etc;

(m) shareholding pattern;

(n)details of agreements entered into with the media companies and/or their associates, etc;

(o) Schedule of analysts or institutional investors meet and presentations made by the listed entity to analysts or institutional investors.

Explanation: For the purpose of this clause ‘meet’ shall mean group meetings or group conference calls conducted physically or through digital means;

(oa) Audio or video recordings and transcripts of post earnings/quarterly calls, by whatever name called, conducted physically or through digital means, simultaneously with submission to the recognized stock exchange(s), in the following manner:

(i) the presentation and the audio/video recordings shall be promptly made available on the website and in any case, before the next trading day or within twenty-four hours from the conclusion of such calls, whichever is earlier;

(ii) the transcripts of such calls shall be made available on the website within five working days of the conclusion of such calls: Provided that—

a. The information under sub-clause (i) shall be hosted on the website of the listed entity for a minimum period of five years and thereafter as per the archival policy of the listed entity, as disclosed on its website.

b. The information under sub-clause (ii) shall be hosted on the website of the listed entity and preserved in accordance with clause (a) of regulation 9.

(p)new name and the old name of the listed entity for a continuous period of one year, from the date of the last name change;

(q) items in sub-regulation (1) of regulation 47.

(r) With effect from October 1, 2018, all credit ratings obtained by the entity for all its outstanding instruments, updated immediately as and when there is any revision in any of the ratings.

(s) 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 financial year.

Provided that a listed entity, which has a subsidiary incorporated outside India—

(a) where such subsidiary is statutorily required to prepare consolidated financial statement under any law of the country of its incorporation, the requirement of this proviso shall be met if consolidated financial statement of such subsidiary is placed on the website of the listed entity;

(b) where such subsidiary is not required to get its financial statement audited under any law of the country of its incorporation and which does not get such financial statement audited, the holding Indian listed entity may place such unaudited financial statement on its website and where such financial statement is in a language other than English, a translated copy of the financial statement in English shall also be placed on the website;

(t) secretarial compliance report as per sub-regulation (2) of regulation 24A of these regulations;

(u) disclosure of the policy for determination of materiality of events or information required under clause (ii), sub-regulation (4) of regulation 30 of these regulations; (v) disclosure of contact details of key managerial personnel who are authorized for the purpose of determining materiality of an event or information and for the purpose of making disclosures to stock exchange(s) as required under sub regulation (5) of regulation 30 of these regulations;

(w) disclosures under sub-regulation (8) of regulation 30 of these regulations;

(x) statements of deviation(s) or variation(s) as specified in regulation 32 of these regulations;

(y) dividend distribution policy by listed entities based on market capitalization as specified in sub-regulation (1) of regulation 43A;

(z) annual return as provided under section 92 of the Companies Act, 2013 and the rules made there under.

(3) (a) The listed entity shall ensure that the contents of the website are correct.

(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.

INFORMATION TO BE DISSEMINATED IN NEWSPAPERS

SL. NO. REGULATION
REFERENCE
INFORMATION
1 Regulation 47-

Newspapers

(1)(b) financial results, as specified in regulation 33, along-with the modified opinion(s) or reservation(s), if any, expressed by the auditor: (d) notices given to shareholders by advertisement.

(2)The listed entity shall give a reference in the newspaper publication, in

sub-regulation (1), to link of the website of listed entity and stock
exchange(s), where further details are available.

(3)The listed entity shall publish the information specified in sub-regulation (1) in the newspaper simultaneously with the submission of the same to the

stock exchange(s). Provided that financial results at 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.

(4)The information at sub-regulation (1) shall be published in at least one

English language national daily newspaper circulating in the whole or
substantially the whole of India and in one daily newspaper published in the language of the region, where the registered office of the listed entity is situated: Provided that the requirements of this regulation shall not be applicable in case of listed entities which have listed their specified securities on SME Exchange.

Author Bio

Qualification: CS
Company: N/A
Location: Kolkata, West Bengal, India
Member Since: 03 Dec 2022 | Total Posts: 1
I am a Qualified Company Secretary. I have completed my Master Of Commerce (M.COM) in Accounting and Finance from Calcutta University. View Full Profile

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2 Comments

  1. shashank says:

    As per regulation 27 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 the listed entities are required to submit quarterly compliance report on Corporate Governance to the Stock Exchange(s) within 21 days from close of the quarter.

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