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According to the provisions of section 2(52) of the Companies Act, 2013 "Listed Company" means a Company which has any of its securities listed on any recognized stock exchange.

Further SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 define "Listed Entity" as entity which has listed, on a recognized stock exchange(s), the designated securities issued by it or designated securities issued under schemes managed by it, in accordance with the listing agreement entered into between the entity and the recognized stock exchange(s)

Such listed entities are required to comply with the provisions of the Companies Act, 2013 and SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015

These Compliances can be grouped into quarterly, half yearly and annual compliances.

Annual Compliance Applicable to Listed Companies

QUARTERLY COMPLIANCE APPLICABLE TO LISTED COMPANIES

Compliance

Time Line

Due Dates

1St Quarter

2nd Quarter

3rd Quarter

4th Quarter

Regulation13(3)- Filing Statement of Grievance Redressal Mechanism

The listed entity shall file this statement disclosing the number of investor complaints pending at the beginning of the quarter, those received during the quarter, disposed of and those remaining unresolved at the end of the quarter.

Within 21 days from the end of the quarter

By 21st July

By 21st October

By 21st January

By 21st April

Regulation (2) (a) - Filing Corporate Governance Report

The listed entity shall submit a quarterly compliance report on corporate governance in prescribed format.

Within 15 days from the end of the quarter

By 15thJuly

By 15thOctober

By 15th January

By 15th April

Regulation 31(1) (b)- Filing Shareholding Pattern

The listed entity shall submit a quarterly statement showing holding of securities and shareholding pattern in specified of format.

The listed entities which has listed their securities on SME Exchange shall submit the same half yearly i.e within 21 days from the end of each half year (by 21st April and 21st October)

Within 21 days from the end of the quarter

By 21st July

By 21st October

By 21st January

By 21st April

Regulation 32(1) - Filing Statement of deviation(s) or Variation(s)

The listed entity which has made any public issue, right issue or preferential issue shall submit a quarterly statement of deviations in the use of proceeds and such statements should be filed till such proceeds are fully utilized.

The listed entities which has listed their securities on SME Exchange shall submit the same half yearly i.e within 21 days from the end of each half year (by 21st April and 21st October)

Within 45 days from the end of the quarter

By 14th August

By 14th November

By 14th February

By 14th May

Regulation33(3)(a) - Filing Financial Results along with Audit Reports

The listed entity shall submit quarterly and year to date standalone financial results along with the limited review report or audit report as applicable.

The listed entities which has listed their securities on SME Exchange shall submit the same half yearly.

Within 45 days from the end of the quarter

By 14th August

By 14th November

By 14th February

By 14th May

Regulation 76 of SEBI (DP) Regulations, 2018 - Filing Reconciliation of Share Capital Audit

Listed entities shall submit Reconciliation of Share Capital Audit Report on quarterly basis duly audited by chartered accountant or practicing company secretary.

Within 30 days from the end of the quarter

By 30th July

By 30th October

By 30th January

By 30th April

HALF YEARLY COMPLIANCE APPLICABLE TO LISTED COMPANIES

Compliance

Time Line

April - September

October - March

Regulation 7(3) - Filing Compliance Certificate Certifying maintaining physical & electronic transfer facility

Listed entity shall submit a compliance certificate duly signed by the compliance officer of the listed entity and the authorized representative of the share transfer agent, certifying maintaining physical & electronic transfer facility either in house or RTA as applicable.

Within 1 month of end of each half of the financial year

By 31st October

By 30th April

Regulation 40(9) - Filing Certificate from Practicing Company Secretary

The listed entities shall ensure that share transfer agent or in-house share transfer facility as the case may be, produces a certificate from a practicing company secretary certifying that all certificates have been issued within 30 days of the date of lodgment for transfer, sub-division, consolidation, renewal, exchange or endorsement of calls/ allotment monies.

Within 1 month of end of each half of the financial year

By 31st October

By 30th April

 

ANNUAL COMPLIANCE APPLICABLE TO LISTED COMPANIES

Compliance

Time Line

Due Date

Regulation 24A- Filing Secretarial Audit Report

Every listed entity and its material unlisted subsidiaries shall annex with its annual report, a secretarial audit report given by a company secretary in practice in prescribed format.

Within 60 days of end of each half of the financial year

By 30th May

Regulation 33 (3) (d) - Filing Financial Results along with Auditor's Report

Every listed entity shall submit audited standalone financial results for the financial year along with the audit report.

Within 60 days of end of each half of the financial year

By 30th May

Regulation 31(1) - Filing Annual Report

The listed entity shall submit a copy of Annual Report to stock exchange and publish on its website.

Not later than the day of commencement of dispatch to its shareholders

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The author can also be reached at csneharedekar@gmail.com

Disclaimer: Please note that the above article is based on the interpretation of related laws, which may differ from person to person and is not legal advice.

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