Compliances for a listed entity for Equity Shares under SEBI (LODR) 2015 – A quick recap
The relevant compliances are divided into four parts:
1. Quarterly Compliances
COMPLIANCES BY:
| Regulation | Time Period | June end quarter | September end quarter | December end quarter | March end quarter |
| Regulation 31 (1) (b) – Shareholding Pattern | Within 21 days from the end of the quarter | 21st July | 21st October | 21st January | 21st April |
| Regulation 27(2)(a): Corporate Governance Report | Within 15 days from the end of the quarter. | 15th July | 15th October | 15th January | 15th April |
| Regulation 33 (3) (a) – Financial Results along with Limited review report/Auditor’s report | Within 45 days from the end of the quarter. | 14th August | 14th November | 14th February | – |
| Reconciliation of share capital audit report | Within 30 days from the end of the quarter. | 30th July | 30th October | 30th January | 30th April |
| Regulation 13 (3) – Statement of Grievance Redressal Mechanism | Within 30 days from the end of the quarter. | 21st July | 21st October | 21st January | 21st April |
| Regulation 32 (1) – Statement of deviation(s) or variation(s). | – | – | – | – | – |
2. Half-Yearly Compliances
| Regulations | Compliance Date |
| Regulation 7 (3) – Share Transfer Agent | Within 1 month from end of each half of the financial year. |
| Regulation 40 (10) – Transfer or transmission or transposition of securities | Within 1 month from end of each half of the financial year. |
3. Annual Compliances
COMPLIANCES BY:
| Regulation | Time Period | June end quarter | September end quarter | December end quarter | January end quarter |
| Regulation 14 – Fees and other charges to be paid to the recognized stock exchange(s) | Within 1 month of end of March 31 | 30TH April | – | – | – |
| Regulation 33 (3) (d) – Financial Results along with Auditor’s Report | Within 60 days from the end of the financial year | 29th August | 29th November | 29th February | 29th May |
| Regulation 34 (1) – Annual Report | On the day of commencement of dispatch to its shareholders. | ||||
4. Event Based Compliances
COMPLIANCES BY:
| Regulations | Time Period |
| Regulation 7(5) – Intimation of appointment of Share Transfer Agent | Within 7 days of Agreement with such Transfer Agent |
| Regulation 28 (1) – In-principle approval of recognized stock exchange(s) | Before issuance of securities |
| Regulation 29 (2) (b) to (f) – Prior intimation of Board meeting for Buyback, Dividend, Raising of Funds, Voluntary Delisting etc., | At least 2 working days in advance, excluding the date of the intimation and date of the meeting. |
| Regulation 29 (2) (a) – Prior intimation of Board meeting for Financial Results
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At least 5 days in advance, excluding the date of the intimation and date of the meeting).
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| Regulation 29(3) –Prior intimation of Board Meeting for alteration in nature of securities etc. | At least 11 working days in advance. |
| Regulation 30 (6) – Disclosure of events or information | 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 24 hours from the occurrence of such event or information. |
| Regulation 30 (6) – Disclosure of events or information | Disclosure with respect to events specified in sub-para 4 of Para A of Part A of Schedule III shall be made within 30 minutes of the conclusion of such board meeting. |
| Regulation 31(1)(a) – Shareholding Pattern prior to listing of securities | 1 day prior to listing of securities. |
| Regulation 31(1)(c) – Shareholding Pattern in case of capital restructuring | Within 10 days of any change in capital +/- 2%. |
| Regulation 37(2) – Draft Scheme of arrangement | Obtain observation letter or No-objection letter from the stock exchange(s) before filing the scheme with any court or tribunal. |
| Regulation 39(3) – Loss of share certificates and issue of the duplicate certificates | Within 2 days of getting information |
| Regulation 44(3) – Voting Results | Within 48 hours of conclusion of General Meeting |
| Regulation 45(3) – Change in name | Prior approval from Stock Exchange before filing application with Registrar of Companies. |
| Regulation 46 – Website | The listed entity shall maintain a functional website containing the basic information about the listed entity. |
Note: The above Compliances and Relevant regulations are identified and cited ‘Ad Verbatim’ as per the same given under SEBI (Listing Obligations and Disclosure Requirements) Regulations of 2015.
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