prpri Revised SEBI LODR Compliances Revised SEBI LODR Compliances

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) ).

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.

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.

Source:

1) https://www.sebi.gov.in/

2) https://www.bseindia.com/  

3) https://www.nseindia.com/

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Disclaimer: The contents of this article are for information purposes only and do not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up.  The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

Author Bio

Qualification: CS
Company: K SUJEET & Co. (Company Secretaries)
Location: DELHI, Delhi, India
Member Since: 14 Nov 2019 | Total Posts: 8
A core Compliant person and specializes in providing Secretarial and Compliance solutions. An experienced Company Secretary since 2013, having more than 7 years of Experience. Area of expertise lies in SEBI (LODR) Regulations, 2015; SEBI (SAST) Regulations, 2011 and SEBI (Insider Trading), Regulatio View Full Profile

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