Compliances for Listed Companies

Sl. Compliances / Filings Quarter ended Last Date

No.
Periodic Compliances
[Reg. 13(3) : SEBI LODR : Statement of Investor 31st March 21-April
Complaints]
30th June 21-July
File with SEs Statement giving no. of Investor
Complaints pending at the beginning of quarter, 30th September 21-October
received & disposed of during quarter and
remaining unresolved at the end of quarter. 31st December 21-January
Also to place before Board.
[Reg. 26(3) : SEBI LODR : Compliance of Code of Yearly 31-March
Conduct]

Obtain Affirmations of compliance of Code of

Conduct of board of directors and senior
management

[Reg. 27(2)(a) : SEBI LODR : Corporate Govn. 31st March 15-April

Report] (Annx-I & II)
File with SEs a Qtly Compliance Report on 30th June 15-July
Corporate Governance (in format specified vide (Annx-I)
Circular No. CIR/CFD/CMD/5/2015 dt. 24.9.15)
alongwith details of all material RPTs signed by 30th September 15-October
either Compliance officer or CEO. (Annx-I & III)
Also to place before Board & upload on website
File Annex I every quarter 31st December 15-January
File Annex II end of FY (for whole FY) (Annx-I)
File Annex III within 6 mths from end of FY
(with Q2 report)
[Reg. 31(1)(b) : SEBI LODR : Shareholding Pattern] 31st March 21-April

File with SEs a Statement showing holding of 30th June 21-July

Securities & Shareholding Pattern for each class of
securities in format specified & upload on website 30th September 21-October
Additionally :
- 1 day prior to Listing of Securities 31st December 21-January
- Within 10 days of any capital restructuring
resulting in a change > 2% of Share Capital

[Reg. 33(3)(a) : SEBI LODR : Financial Results] 31st March 30-May

[read with Circular dt. 30 Nov 15- for formats]
File with SEs qtly & year-to-date audited or 30th June 14-August
unaudited Standalone Financial Results & upload
on website 30th September 14-November

Company having subsidiaries may submit 31st December 14-February

Consolidated AFR qtly/ year-to-date

If Qtly Un-audited: alongwith Limited Review

Report
For Yearly Audited: alongwith Form A/ B

[Reg. 35 : SEBI LODR : Annual Information Yearly Not Yet Specified

Memorandum]

Submit Annual Information Memorandum to SEs

[Reg.55A : SEBI (DP) Reg, 1996] 31st March 30-April

Reconciliation of Share Capital Audit Certificate- to 30th June 30-July

be submitted to BSE / NSE
30th September 30-October

31st December 30-January

[Reg. 7(3) : SEBI LODR : Compliance Certificate 31st March 30-April

certifying maintaining physical & electronic
transfer facility]
30th September 31-October
File with SEs Compliance Certificate signed by CS
& STA certifying physical & electronic share
transfer facilities are in place
[Reg. 40(9) : SEBI LODR : Certificate from PCS] 31st March 30-April

File with SEs Certificate obtained by STA from a 30th September 31-October
PCS certifying that all transfers/ consolidation etc.
are completed within 30 days of lodgement.

[TDS (S.194 of Income Tax Act, 1961)]

Payment of TDS (Qtly) 31st March 30-April

(Rule 30(2) Income Tax Rules, 1962) 30th June 7-July
th
30 September 7-October
31st December 7-January
Return Filing (Qtly); & 31st March 31-May
(Rule 31A Income Tax Rules, 1962) 30th June 31-July
th
30 September 31-October
31st December 31-January
Issue of TDS Certificates (Form 16A) 31st March 15-June
(Rule 31 Income Tax Rules, 1962) 30th June 15-August
th
30 September 15-November
31st December 15-February
[Reg. 14 : SEBI LODR : Payment of fees to SEs]
Payment of : 30-April
a. Annual Listing Fees of BSE & NSE
b. Custodian Fees of CDSL & NSDL

[Reg. 30 & NSE Circular No. NSE/CML/2013/15 dt.

18th December, 2013 & Sebi (PIT) Regulations,
2015)]
Intimation to the Stock Exchanges regarding Re- Opening 24 hours after date of
opening of Trading Window with Directors, Board meeting
Statutory Auditors, Secretarial Auditors, Cost
Auditors

Intimation to the Stock Exchanges regarding Closing 24 hours before end

closure of Trading Window of quarter

[Reg. 36 : SEBI LODR : Annual Report to

Shareholders]

Send Annual Report to Shareholders atleast 21 21 days before date of AGM

days before date of AGM
[Reg. 34 : SEBI LODR : Annual Report to SEs] Within 21 working days of AGM

File with SEs Annual Report within 21 working

days of AGM
[Reg. 44(3) : SEBI LODR : Submission of voting Within 48 hours of conclusion of AGM
results]

Submit to the SEs, the voting results of general

meeting within 48 hours of conclusion
[Regulation 7(1)(b) under Chapter III of SEBI
(Prohibition of Insider Trading) Regulations, 2015]
Every person on becoming Promoter, KMP or Continual
Director to disclose his shareholding within 7 days
to Company

[Regulation 29(1) of SEBI (SAST) Regulations, Within 2 working days of receipt of intimation of
2011] allotment of shares / acquisition of shares or
Every Acquirer/ PAC acquiring Shares/ Voting Voting Rights to :-
rights aggregating to 5% or more of the total a. Every Stock Exchange
shareholding of the target company to disclose in b. Target Company
prescribed format
[Regulation 29(2) of SEBI (SAST) Regulations, Within 2 working days of receipt of intimation of
2011] allotment of shares / acquisition of shares or
Every Acquirer/ PAC holding Shares/ Voting rights Voting Rights to :-
aggregating to 5% or more of the total a. Every Stock Exchange
shareholding of the target company to disclose b. Target Company
such holding & every change therein (even if the
total holding falls below 5%) if the change exceeds
2% of total shareholding in prescribed format
[Regulation 30(1) of SEBI (SAST) Regulations, Within 7 working days of end of FY :-
2011] a. Every Stock Exchange
Every person with PAC holding shares exceeding b. Target Company
25% to disclose aggregate shareholding as of 31-
March- in prescribed format
[Regulation 30(2) of SEBI (SAST) Regulations, Within 7 working days of end of FY :-
2011] a. Every Stock Exchange
Promoter with PAC to disclose aggregate b. Target Company
shareholding as of 31-March - in prescribed format

[Regulation 31(1) of SEBI (SAST) Regulations, Within 7 working days of creation of

2011] encumbrance :-
Promoter to disclose details of shares encumbered a. Every Stock Exchange
by him / PAC - in prescribed format b. Target Company

[Regulation 31(2) of SEBI (SAST) Regulations, Within 7 working days of invocation/ release of
2011] encumbrance :-
Promoter to disclose details of shares invoked/ a. Every Stock Exchange
released from encumbrance by him / PAC - in b. Target Company
prescribed format
In case of any public issue, rights issue, preferential issue etc.
[Reg. 32(1) : SEBI LODR : Statement of Deviations- 31st March 30-April
Qtly]
Place before the Audit Committee for Review &
File with SEs for each quarter A statement 30th June 31-July

(a) indicating deviations, if any, in the use of

proceeds from the objects stated in the offer 30th September 31-October
 document or explanatory statement to the notice 31st December 31-January
for the general meeting, as applicable

(b) indicating category wise variation (capital

expenditure, sales and marketing, working capital
etc.) between projected utilisation of funds made
by it in its offer document or explanatory
statement to the notice for the general meeting, as
applicable and the actual utilisation of funds

[to be furnished till such time the issue proceeds

have been fully utilised or the purpose for which
these proceeds were raised has been achieved]

[Reg. 32(4) : SEBI LODR : Statement of Deviations-

Annually]

Furnish an explanation for the variation specified

in sub-regulation (1), in the directors report in the
annual report

Place before the Audit Committee

i) An Annual Statement of funds utilized for
purposes other than those stated in the offer Annual
document/ prospectus/ notice, certified by the
statutory auditors, till such time the full money
raised through the issue has been fully utilized.
ii) A Report of Monitoring Agency (if appointed),
appointed to monitor utilisation of proceeds of
a public or rights issue, promptly upon its
receipt

Disclosure of material event/ information

[Reg. 30 : SEBI LODR : Disclosure of material
event]
Make disclosures of material events/ information:
A] Disclosures of events in - Sch III Part A Para
A Deemed to be material
Within 24-hours from occurrence of event
(if exceed 24-hours then provide
explanation for delay)

B] Disclosures of events in - Sch III Part A Para

B Need to determine materiality based on
application of guidelines

Additionally :
- Frame a Policy for materiality of events/
information
- Authorise one or more KMP to determine
materiality & and for making disclosures to
Stock Exchanges and on Cos website

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sebi-lodr-regulations2015/