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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.

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, 2021dated 05th May 2021}

Revised SEBI Provisions (Requirements and Compliances) (Quarterly, Half Yearly and Annual Compliances)

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

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

  1. Statement of Assets and liabilities and
  2. 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.31(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/

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

Disclaimer: The views and opinion expressed in this article are based upon my understanding and do not necessarily be authentic.


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