Quarterly, Half Yearly and Annual Compliances under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

1. Quarterly Compliance

S.No.

Regulation Compliance

Due Date

1 Reg. 13(3) Statement of Investor Complaints 21 days from the end of Qtr.
2 Reg. 27(2) Corporate Governance Report 21 days from the end of Qtr.
3 Reg. 31(1) Shareholding Pattern 21 days from the end of Qtr.
4 Reg. 33   Financial Results 45/60 days from the end of Qtr*
5. Reg. 74(5)   Compliance Certificate by RTA (DEMAT) 15 days from the end of Qtr.
6. Reg. 76 Reconciliation of Share Capital Audit Report 30 days from the end of Qtr.
*Note: 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) along with Limited Review Report or Audit Report as applicable.

The listed entity shall submit Annual Audited standalone Financial results for the financial year, within sixty days from the end of the financial year along with the audit report and either with Statement on Impact of Audit Qualifications (applicable for audit report with modified opinion(s) ) or declaration (applicable for audit reports with unmodified opinion(s) ).

2. Half Yearly Compliance

S.No.

Regulation Compliance

Due Date

1. Reg. 23(9) Statement of Related Party Transaction 30 days from publication of results
2. Reg. 33 & 52 Financial Results *45 days from the end of Qtr.
Note: In addition to financial portion Half Yearly Financial Result Includes

a) Statement of Assets and liabilities and

b) Cash Flow Statement.

3. Annual Compliance

S.No.

Regulation Compliance

Due Date

1. Reg 7(3) Compliance Certificate on Share Transfer Facility One month from end of F.Y.
2. Reg. 24A Annual Secretarial Compliance Report* 60 days from end of F.Y.
3. Reg. 30 Annual Disclosure of shareholding (SAST Reg.) Within 7 days of end of F.Y.
4. Reg.31(4) Annual Disclosure of encumbrance (SAST) Within 7 days of end of F.Y.
5. Reg. 34 *Submission of Annual Report Simultaneously to Members
6 Reg. 40(9) PCS Certificate on Share Transfer One month from end of F.Y.
7. SEBI Circular Annual Disclosure by Large Corporate Borrower 45 days from end of F.Y.
Note :

1. As per SEBI/BSE Notice March 30, 2021 Annual Secretarial compliance report should be filed by all listed companies, through XBRL mode in addition to the filing in PDF mode.

2. As per SEBI/BSE Circular no. LIST/COMP/40/2018-19 Dated 08.02.2019 on Filing of Annual Reports in XBRL Mode should be filed by all listed companies, through XBRL mode in addition to the filing in PDF mode under Regulation 34 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

DISCLAIMER: The entire material or contents of this write-up/Article have been prepared on the basis of relevant provisions, regulation and as per the information existing at the time of the preparation. IN NO EVENT I SHALL BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM THE USE OF THE INFORMATION.

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Company: GRA & Associates
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Member Since: 23 Mar 2021 | Total Posts: 2
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