Revised SEBI Provisions (Requirements and Compliances)
(Quarterly, Half Yearly and Annual Compliances)
Under
1. SEBI (LODR) Regulations, 2015;
2. SEBI (SAST) Regulations, 2011
3. SEBI (Prohibition of Insider Trading) Regulations, 2015; and
4. SEBI (Depositories and Participants) Regulations, 2018.
1) Quarterly Compliance
COMPLIANCES UNDER
1. SEBI (LODR) Regulations, 2015; AND
2. SEBI (Depositories and Participants) Regulations, 2018.
{After SEBI (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2021 dated 05th May 2021}
| 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) ). |
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3. SEBI (Prohibition of Insider Trading) Regulations, 2015;
| S.No. | Regulation | Compliance | Due Date |
| 1. | SEBI PIT Regulation. | *Closure of Trading Window | Before the end of Qtr. |
| Note : As per Schedule B of the PIT Regulations Trading restriction period shall be made from the end of every quarter till 48 hours after the declaration of financial results.” | |||
2) Half Yearly Compliance
COMPLIANCES UNDER
1. SEBI (LODR) REGULATIONS, 2015; AND
| 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. |
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3) Annual Compliance
COMPLIANCES UNDER
1. SEBI (LODR) REGULATIONS, 2015; AND
2. SEBI (SAST) Regulations, 2011
3. SEBI (DEPOSITORIES AND PARTICIPANTS) REGULATIONS, 2018.
| S.No. | Regulation | Compliance | Due Date |
| 1. | Reg 7(3) | Compliance Certificate on Share Transfer Facility | One month from end of FY |
| 2. | Reg. 24A | *Annual Secretarial Compliance Report | 60 days from end of FY |
| 3. | Reg. 30 | Annual Disclosure of shareholding (SAST Reg.) | Within 7 day of end of FY |
| 4. | Reg.3 1(4) | Annual Disclosure of encumbrance (SAST ) | Within 7 day of end of FY |
| 5. | Reg. 34 | *Submission of Annual Report | Simultaneously to Members |
| 6 | Reg. 40(9) | PCS Certificate on Share Transfer | One month from end of FY |
| 7. | SEBI Circular | Annual Disclosure by Large Corporate Borrower | 45 days from end of FY |
| 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. |
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Source:
1) https://www.sebi.gov.in/
2) https://www.bseindia.com/
3) https://www.nseindia.com/
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