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

 

At least 5 days in advance, excluding the date of the intimation and date of the meeting).

 

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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Disclaimer:- The entire contents of this document have been prepared on the basis of relevant provisions and rules and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided, I assume no responsibility therefore. Users of this information are expected to refer to the relevant existing provisions of applicable Laws. The user of the information agrees that the information is not a professional advice and is subject to change without notice. I assume no responsibility for the consequences of use of such information.

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I am Shubham from Batch 2016-21 of GNLU. I am in my final year of 5 years integrated BA LLB course from GNLU, Gandhinagar, and I have completed Company Secretary Course meanwhile with 3rd Rank in Ahmedabad, Gujarat in CS Professional. I am a keen reader and enthusiastic listener of Corporate laws an View Full Profile

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