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Compliance Calendar for Listed Companies

To enhance the transparency of reporting, the SEBI and MCA frequently come out with the new amendments for companies. These provisions are necessary to be followed, these compliances are made irrespective of nature of the company whether it is private limited company, public limited company, listed company, section 8 company or one-person company. Through this blog, we are supposed to explore compliances for the listed companies such as provision, statutory timeline, due date, and form requirement. 

Applicable Compliances for Listed Companies 
 

Triggering Provision Detailed Provision Statutory Timeline Due Date Required Form
Section 10A Declaration of commencement of business  Within 180 Days from the incorporation date. Within 180 Days from the incorporation date INC- 20A
Section 89(6) Intimation of declaration received under Section 89 Within 30 days from the receipt of the declaration by
the company
Within 30 days from the receipt of the declaration by
the company
MGT-6
Section 90(4 Intimation of declaration received
under Section 90
Within 30 days from the receipt of the declaration by the company Within 30 days from the receipt of the declaration by the company BEN- 2
Rule 12A of Companies
(Appointment and Qualification of Directors) Rules
2014
Directors’ KYC by every Individual  who holds  DIN Within 6 months from the end of the financial year  30th September DIR – 3 KYC
Section 139 Intimation regarding the appointment of
Statutory Auditor.
Within 15 days of the appointment of an
auditor
Within 15 days of the appointment of an auditor ADT - 1
Section 139(6) Notice to the Registrar for appointment of First Statutory Auditor Appoint within 30 days from the incorporation date Within 30 days from the incorporation date ADT – 1
Section 140 Intimation regarding the resignation of the Statutory Auditor Within 30 days from the date of the resignation. Within 30 days from the date of the resignation ADT – 3
Section 117 Filing of Resolution and agreements as specified in Section 117 (3) Within 30 days of the passing of the resolution/entering into agreement Within 30 days of the passing of the resolution/entering into an agreement MGT – 14
Section 179 (3) (g) Adoption of Financials and Director Report Within 30 days of the Board Meeting approving the Financial Statement and Board Report Within 30 days of the Board Meeting approving the Financial Statement MGT - 14
Section-12 Intimation of Change in the Registered Office Within 30 days of the change of address Within 30 days of the change of address INC-22
Rule 9A of Companies (Prospectus and Allotment of Securities) Rules,2014 Reconciliation of Share Capital Audit Report (Half-Yearly) Within 60 days from the conclusion of each half year. 30th May (For Oct-Mar) 29th November (For April-Sep), PAS – 6
Order dated 22 January 2019 issued under Section 405 Return in respect of outstanding payments to Micro or Small Enterprise Within 1 month from the conclusion of each half year. 31st October (For April-Sep) 30th April (For Oct-Mar) MSME-1
Rule 5 (8) of IEPF Authority (Accounting, Audit, Transfer, and Refund) Rules, 2016 Statement of unclaimed and unpaid amounts as specified in section 125. Within a period of 60 days after the holding of AGM Within a period of 60 days after the holding of AGM IEPF -2
Rule 16 of Companies (Acceptance of Deposits) Rules, 2014 Return of deposit or particulars of transaction not considered as deposit or both On or before 30th June of every year 30th June DPT-3
Section 137 Filing of annual accounts 30 days from the date of the AGM. Within 30 days from the date of the AGM AOC-4 XBRL
Section 92 Filing of annual return To be filed within 60 days from the conclusion of AGM. Within 60 days from the date of the AGM E - Form MGT - 7
Section 184 Disclosure of Interest by Director r 1st Board Meeting AND whenever there is a change in the disclosures already made 1st Board Meeting AND whenever there is a change in the disclosures already made MBP-1
Section 121 Report on Annual General Meeting Within 30 days from the date of AGM Within 30 days from the date of the AGM MGT-15

Compliances under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

  • Quarterly Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Regulation Compliance Timeline Due Date
Q1 Ending June Q2 Ending September Q2 Ending September Q4 Ending March
Regulation 31(1) (b) Disclosure of Shareholding Pattern Within the 21st day from the end of the quarter By 21st July By 21st October By 21st January By 21st April
Regulation 27(2) (a) Corporate Governance Report Within 21 days from the end of the quarter By 21st July By 21st October By 21st January By 21s April
Regulation 33(3) (a) Financial Results along with Limited review report/Auditor’s report Within 45 days from the end of the quarter except last quarter By 14th August By 14th November By 14th February By 30th May
Regulation 13(3) Statement of Grievance Redressal Mechanism Within 21 days from the end of the quarter. By 21st July By 21st October By 21st January By 21st April
Regulation 32(1) read with Circular No. CIR/CFD/ CMD1/162/2019, DATED 24-12- 2019 Statement of deviation(s) or variation(s Within 45/60 days from the end of the quarter By 14th August By 14th November By 14th February By 30th May

 

  • Half-Yearly Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Regulation Compliance Timeline Due Date
Half-yearly Ending September Half-yearly Ending
Regulation 23 (9) Disclosures of related party transactions The listed entity shall make such disclosures every 6 months within 15 days from the date of publication of its standalone and consolidated financial results. The listed entity shall also make such disclosures every 6 months on the date of publication of its standalone and consolidated financial results with effect from April 1, 2023. Within 15 days of the publication of Financial results Within 15 days of the publication of Financial results

 

  • Annual Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Regulation Compliance Timeline Due Date
Regulation 24A Secretarial Compliance Report within 60 days of the end of the financial year. By 30th May every year
Regulation 26 (3) Annual affirmations for compliance with the code of conduct At the 1st  BM in every Financial Year. At the 1st Board Meeting in every Financial Year
Regulation 7 (3) Compliance certificate by the share transfer agent Within 30 days from the end of the financial year. By 30th April
Regulation 14 Payment of listing fees & Other charges Within 1 month of the end of 31st March every year. By 30th April
Regulation 33 (3) (d) Financial Results along with Auditor’s Report Within 60 days from the end of the financial year. By 30th May every year
Regulation 34(1) Annual Report Not later than the day of commencement of dispatch to its shareholders. Not less than 21 days before the AGM
Regulation 40 (10) Transfer or transmission or transposition of securities Within 30 days from the end of the financial year. By 30th April
Circular No. SEBI/HO/DDHS/ CIR/P/2018/144 Initial Disclosure requirements for large entities Within 30 days from the beginning of the FY By 30th April
Circular No. SEBI/HO/DDHS/ CIR/P/2018/144 Annual Disclosure requirements for large entities Within 45 days of the end of the FY By 15th May
Regulation 40 (9) Certificate from Practicing Company Secretary. Within 30 days of the end of the financial year. By 30th April
Regulation 44(3) Submission of Voting Results to Stock Exchange Within two working days of the conclusion of the General Meeting NA

 

  • Event-Based Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Regulation Compliance Timeline
Regulation 7(5) Intimation of appointment of Share Transfer Agent Within 7 days of the Agreement with RTA
Regulation 28 (1)  In-principal approval of recognized stock exchange(s) Before issuing securities
Regulation 29 (1) (b) to (f) and Regulation 29(2) Prior intimation of Board meeting for Buyback, Dividend, Raising of Funds, Voluntary Delisting, Bonus, etc. At least two working days in advance, excluding the date of the intimation and date of the meeting
Regulation 29 (1) (a) and Regulation 29(2) ) Prior intimation of Board meeting for Financial Results At least five 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 eleven 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 the following:

(a) 30 minutes from the closure of the meeting of the board of directors in which the decision pertaining to the event or information has been taken.

(b) the 12 hours from the the occurrence of the event or information if it originates from within the listed entity.

(c) 24 hours from occurrence of the event or information, if it does not originates from within the listed entity.

Regulation 30 (11) Top listed entities to verify market rumours Top 100 listed entities) and thereafter the Top 250 listed entities with effect from the date as may be specified by the Board4 shall confirm, deny or clarify any reported event or information in the mainstream media that rumours of an impending specific material event or information as soon as reasonably possible and not later than 24 hours from the reporting of the event or information.
Regulation 31(1)(a) Shareholding Pattern prior to listing of securities One day prior to the 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 an 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 two days of getting the information
Regulation 44(3) Voting Results Within two working days of the conclusion of the General Meeting
Regulation 45(3) Change in name A Certificate from the Practicing CA is to be annexed in the explanatory statement to the notice seeking shareholder’s approval for change in name. The certificate shall state that all compliances with regard to the change in name of the listed entity have been complied with.
Regulation 46 Website The listed entity shall maintain a functional website containing the basic information about the listed entity

Compliances under SEBI (Depositories and Participants) Regulations, 2018

Regulation Compliance Timeline Due Date
Regulation 76  Reconciliation of Shares and Capital Audit Within 30 days from the end of the quarter By 30th July/ October/ January/ April
Regulation 74 (5) Processing of De mat requests form by Issuer/ RTAs  Within 15 days from the end of each quarter By 15th July/ October/ January/ April

Compliances under SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011

Regulation Compliance Timeline Due Date Reporting Authority
Regulation 31(1) read with Regulation 31(3) The promoter of every target company, along with persons acting in concert, shall disclose details of shares in such target company encumbered (except where such encumbrance is undertaken in a depository). within 7 working days from the creation or invocation or release of encumbrance Within 7 working days from the creation or invocation or release of encumbrance
  • Every Stock Exchange where the shares of the target company are listed and
  • the target company at its registered office
Regulation 31(2) read with Regulation 31(3) The promoter of every target company shall disclose details of any invocation of such encumbrance or release of such encumbrance (except where such encumbrance is undertaken in a depository). Within 7 working days from the creation or invocation or release of encumbrance Within 7 working days from the creation or invocation or release of encumbrance
  • Every Stock Exchange where the shares of the target company are listed and
  • the target company at its registered office
Regulation 31(4) read with Regulation 31(5) The promoter of every target company shall declare on a yearly basis that he, along with persons acting in concert, has not made any encumbrance, directly or indirectly, other than those already disclosed during the financial year. within 7 working days from the end of each financial year within 7 working days from the end of each financial year
  • Every Stock Exchange where the shares of the target company are listed.
  • The Audit Committee of the target company

Compliances under SEBI (Prohibition of Insider Trading) Regulations, 2015

Regulation Compliance Timeline Due Date
Regulation 7(2)- Continual Disclosures Every promoter, member of the promoter group, designated person and director of every company shall disclose to the company number of securities acquired or disposed, if the value of the securities traded, in a calendar quarter, exceeds traded value in excess of 10 Lac within two trading days of receipt of the disclosure or from becoming aware of such information within two trading days of receipt of the disclosure or from becoming aware of such information

 

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