Compliance Calendar for the Listed Entities under SEBI LODR Norms Drafted by Taxmann’s Editorial Team
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Compliance Calendar for Listed Entites | January 2022
Compliance Calendar for the Listed Entities under SEBI LODR Norms Drafted by Taxmann’s Editorial Team
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Compliance Calendar for Listed Entites | January 2022
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Compliance Calendar for Listed Entites | January 2022
Contents
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Quarterly Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
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Half Yearly Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
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Annual Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
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Event Based Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
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Compliance Calendar for Listed Entites | January 2022
Introduction The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI LODR’) norms are applicable to all listed entities which have listed their designated securities on the recognised stock exchanges. Regulation 5 of the SEBI LODR norms cast general obligation of compliance on the listed entity to ensure that key managerial personnel, directors, promoters or any other person dealing with the listed entity, complies with responsibilities or obligations, if any, assigned to them under the regulations. Under the SEBI Listing Regulations 2015, a listed entity is required to comply with the following compliances:
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a.
Quarterly Compliances
b.
Half yearly Compliances
c.
Yearly Compliances
d.
Event-Based Compliances
Compliance Calendar for Listed Entites | January 2022
Quarterly Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Regulation
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Compliance/ Disclosures/ Report
Due date Timeline
Q1 Ending June
Q2 Ending September
Q3 Ending Q4 Ending December March
Regulation 31 (1) (b)
Disclosure of Shareholding Pattern
Within 21 day from the end of the quarter
By 21st July
By 21st October
By 21st January
By 21st April
27(2)(a) Corporate Governance Report
Corporate Governance Report
Within 21 days from the end of the quarter.
By 21st July
By 21st October
By 21st January
By 21st April
Regulation 33 (3) (a)
Financial Results along with Limited review report/ Auditor’s report
Within 45 days from the end of the quarter
By 14th August
By 14th November
By 14th February
By 15th 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)
Statement of Within 45 deviation(s) or days from variation(s) the end of the quarter
By 14th August
By 14th November
By 14th February
By 15th May
Regulation 76 (1)
Reconciliation of share capital audit report
By 30th April
By 30th July
By 30th October
By 30th January
Within 30 days from the end of the quarter.
Compliance Calendar for Listed Entites | January 2022
Half Yearly Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Regulation Regulation 23 (9)
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Due Date
Compliance/ Disclosures/ Report Disclosures of related party transactions
Timeline
Half-yearly Ending September
30 days from By 14th December the date of publication of its standalone and consolidated financial results.
Compliance Calendar for Listed Entites | January 2022
Half-yearly Ending March By 29th June
Annual Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Regulation
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Compliance/ Disclosures/Report
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 code of conduct
At the 1st BM in every Financial Year
At the 1st Board Meeting in every Financial Year
Regulation 7 (3)
Share Transfer Agent
Within 30 days from the end of financial year.
By 30th April
Regulation 14
Payment of listing fees & Other charges
Within 1 month of 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/ Initial Disclosure DDHS/CIR/P/2018/144 requirements for large entities
Within 30 days from the beginning of the FY
By 30th April
Circular No. SEBI/HO/ Annual Disclosure DDHS/CIR/P/2018/144 requirements for large entities
Within 45 days of the end By 15th May of the FY
Regulation 40 (9)
Certificate from Practicing Company Secretary.
Within one month of the end of the financial year.
Regulation 44 (3)
Submission of Voting Within 48 hours of Results to Stock Exchange conclusion of General Meeting
Compliance Calendar for Listed Entites | January 2022
By 30th April
Within 48 hours of conclusion of General Meeting
Event Based Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Regulation
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Compliance/Disclosures/Report
Timeline
Regulation 7(5)
Intimation of appointment of Share Transfer Agent
Within 7 days of Agreement with RTA
Regulation 28 (1)
In-principal approval of recognized stock exchange(s)
Before issuing securities
Regulation 29 (2) (b) to (f)
Prior intimation of Board meeting for At least two working days in advance, Buyback, Dividend, Raising of Funds, excluding the date of the intimation Voluntary Delisting, Bonus, etc. and date of the meeting
Regulation 29 (2) (a)
Prior intimation of Board meeting for At least five days in advance Financial Results (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 twenty-four hours from the occurrence of event or information
Regulation 30
Disclosure of events or information
Disclosure with respect to events specified in sub-para 4 of Para A of Part A of Schedule III shall be made within thirty minutes of the conclusion of the board meeting.
Regulation 31(1)(a)
Shareholding Pattern prior to listing of securities
One day prior to 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 observation letter or Noobjection 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 information
Compliance Calendar for Listed Entites | January 2022
Regulation
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Compliance/Disclosures/Report
Timeline
Regulation 44(3)
Voting Results
Within two working days of conclusion of Meeting
Regulation 45(3)
Change in name
Prior approval from Stock Exchange before filing application with Registrar of Companies
Regulation 46
Website
The listed entity shall maintain a functional website containing the basic information about the listed entity.
Compliance Calendar for Listed Entites | January 2022
SCAN & BUY NOW
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Compliance Calendar for Listed Entites | January 2022
Our Associations
INCOME TAX DEPARTMENT
INDIAN INSTITUTE OF BANKING & FINANCE
INCOME-TAX APPELLATE TRIBUNAL
NATIONAL INSTITUTE OF SECURITIES MARKETS An Education Initiative of SEBI
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Compliance Calendar for Listed Entites | January 2022
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Compliance Calendar for Listed Entites | January 2022
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Compliance Calendar for Listed Entites | January 2022