RECENT UPDATIONS IN SEBI (LISTING OBLIGATION AND DISCLOSURE REQUIREMENTS) REGULATIONS 2015
SEBI vide Circular No. SEBI/HO/CFD/CMD1/P/CIR/2021/556 and SEBI /HO /DDHS/ DDHS _Div1/P/CIR/2021/557 dated 29th April 2021, has provided certain relaxations from compliance with certain provisions of the SEBI (Listing Obligations Disclosure Requirements) Regulations, 2015 due to the CoVID-19 pandemic.
| S.NO | REGULATION NO | COMPLIANCE | ACTUAL DATE | EXTENDED DUE DATE |
| 1. | 24 A | Annual Secretarial Compliance report
|
30th May 2021 | 30th June 2021 |
| 2. | 33(3) | Quarterly/ Annual
audited financial results |
15th May 2021/ 30th May 2021 | 30th June 2021 |
| 3. | 32(1) | Statement of deviation or variation in use of funds | 15th May 2021/ 30th May 2021 | 30th June 2021 |
| For entities that have listed their debt securities under the SEBI (Issue and Listing of Debt Securities) Regulations, 2008, SEBI (Issue and Listing of Non-convertible Redeemable Preference Shares Regulations, 2013, and SEBI (Public Offer and Listing of Securitized Debt Instruments) Regulations, 2008 | ||||
| 4. | 52(1) and (2) | Quarterly/ Annual audited financial results | 15th May 2021/ 30th May 2021 | 30th June 2021 |
| 5. | 52(7) | Statement of deviation or variation in use of funds | 15th May 2021/ 30th May 2021 | 30th June 2021 |
| For entities that have listed their bonds under the SEBI (Issue and Listing of Municipal Bonds) Regulations, 2015 | ||||
| 6. | Requirements as per circular no. SEBI/HO/DDHS/CIR/P/134/2019 dated November 13, 2019 | Annual audited financial results | 30th May 2021 | 30th June 2021 |
| For entities that have listed Commercial Paper | ||||
| 7. | Requirements as per SEBI/HO/DDHS/DDHS/CIR/P/2019/115 dated October 22, 2019 | Half yearly/ Annual audited financial results | 15th May 2021/ 30th May 2021 | 30th June 2021 |
v Listed entities are permitted to use digital signature certifications for authentication/certification of filings/submissions made to the stock exchanges under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for all filings until December 31, 2021.
v Entities that have listed their municipal bonds may also opt to use digitally signed documents for making filings with Stock Exchanges in terms of SEBI circulars CIR/IMD/DF1/60/2017 dated June 19, 2017 and SEBI/HO/DDHS/CIR/P/134/2019 dated November 13, 2019.
v Entities that have listed Commercial Paper may also opt to use digitally signed documents for making filings with Stock Exchange in terms of SEBI circular no. SEBI/HO/DDHS/DDHS/CIR/P/2019/115 dated October 22,2019
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