Compliance Calendar
| QUARTERLY COMPLIANCE | WHEN TO COMPLY | ||||
|---|---|---|---|---|---|
| REGULATION REFERENCE | TIMELINE | FOR THE QUARTER ENDED JUNE | FOR THE QUARTER ENDED SEPTEMBER | FOR THE QUARTER ENDED DECEMBER | FOR THE QUARTER ENDED MARCH |
|
Integrated Filing - Governance (comprising Regulation 13(3): Statement on redressal of investor grievances and 27(2): Compliance Report on Corporate Governance and few provisions of Regulation 30) |
Within 30 days from the end of the quarter | By 30 - July | By 30- October | By 30 - January | By 30- April |
| Regulation 31 (1) (b)- Shareholding Pattern : Download Regulation (.zip) |
Within 21 days from the end of the quarter | By 21- July | By 21- October | By 21- January | By 21- April |
| Regulation 32 (1) - Statement of deviation(s) or variation(s). | Within 45 days from the end of the quarter/Within 60 days from the end of the last quarter | By 14- August | By 14- November | By 14- February | By 30 May |
| Regulation 33 (3) (a) - Financial Results alongwith Limited review report/Auditor’s report | Within 45 days from the end of the quarter/Within 60 days from the end of the last quarter | By 14- August | By 14- November | By 14- February | By 30 May |
| Reconciliation of share capital audit report | Within 30 days from the end of the quarter | By 30- July | By 30- October | By 30- January | By 30- April |
| HALF-YEARLY COMPLIANCE | |
|---|---|
| REGULATION REFERENCE | TIMELINE |
| Regulation 23 (9) - Disclosures of related party transactions | On the date of publication of standalone and consolidated financial results |
| ANNUAL COMPLIANCE | |
|---|---|
| REGULATION REFERENCE | TIMELINE |
| Regulation 34(2)(f) - Business Responsibility and Sustainability Report (applicable to top 1000 listed entities) | Along with Annual Report |
| Regulation 24A - Secretarial Compliance Report Download Regulation (.pdf) |
within 60 days of the end of the financial year |
| Regulation 33 (3) (d) - Financial Results along with Auditor’s Report | Within 60 days from the end of the financial year |
| Regulation 34(1) – Annual Report | Not later than the day of commencement of dispatch to its shareholders. |
| Initial Disclosure requirements for large entities | Within 30 days from the beginning of the FY |
| Annual Disclosure requirements for large entities | Within 45 days of the end of the FY |
| EVENT BASED COMPLIANCE | |
|---|---|
| Regulation reference | When to comply |
| Regulation 7(5) – Intimation of appointment of Share Transfer Agent | Within 7 days of Agreement with RTA |
| Regulation 28 (1) - In-principle approval of recognized stock exchange(s) | Before issuing securities |
| Regulation 29 (1) a to h - Prior intimation of Board meeting | Atleast two working days in advance, excluding the date of the intimation and date of the meeting |
| 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 thirty minutes/three hours/twelve hours/twenty-four hours from the occurrence of event or information as may be applicable |
| 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 No-objection letter from the stock exchange(s) before filing the scheme with any court or tribunal |
| 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 |
CHECK NOTICE PERIOD
| CORPORATE ACTIONS | MODE OF FILING | |
|---|---|---|
| Regulation 42 (2) - Record Date for dividend, bonus, rights etc., |
The listed entity shall give notice in advance of atleast three working days (excluding the date of intimation and the record date) to stock exchange(s) of record date specifying the purpose of the record date. The listed entities shall ensure a minimum gap of at least three working days between the date of board/shareholders’ approval, as applicable to the specific corporate action mentioned in Regulation 42 (1), and the Record Date fixed for such purpose. The minimum gap shall be exclusive of the date of board/shareholder's approval and the actual record date. In the case of corporate actions through schemes of arrangement covered under Regulation 37, the listed entity shall give notice in advance of atleast seven working days (excluding the date of intimation and the record date). |
NEAPS>COMPLIANCE>ANNOUNCEMENTS/BM/CA |
| Regulation 42 (4) - Record Date | The listed entity shall ensure the time gap of at least five working days between two record dates | NEAPS>COMPLIANCE>ANNOUNCEMENTS/BM/CA |
Disclosure of acquisition and disposal.
- 29(1) Any acquirer, together with persons acting in concert with him acquiring shares or voting rights in a target company, which taken together aggregates to five per cent or more of the shares of such target company, shall disclose their aggregate shareholding and voting rights in such target company in such form as may be specified.
- 29(2)Any person together with persons acting in concert with him, holds shares or voting rights entitling them to five per cent or more of the shares or voting rights in a target company, shall disclose the number of shares or voting rights held and change in shareholding or voting rights, even if such change results in shareholding falling below five per cent, if there has been change in such holdings from the last disclosure made under sub-regulation (1) or under this sub-regulation; and such change exceeds two per cent of total shareholding or voting rights in the target company, in such form as may be specified.
- 29(3)The disclosures required under sub-regulation (1) and sub-regulation (2) shall be made within two working days of the receipt of intimation of allotment of shares, or the acquisition of shares or voting rights in the target company to,—
- every stock exchange where the shares of the target company are listed; and
- the target company at its registered office.
- every stock exchange where the shares of the target company are listed; and
Regulation 31 - SEBI (SAST) Regulation, 2011
- 31(1) The promoter of every target company shall disclose details of shares in such target company encumbered by him or by persons acting in concert with him in such form as may be specified: Provided that the aforesaid disclosure requirement shall not be applicable where such encumbrance is undertaken in a depository
- 31(2) The promoter of every target company shall disclose details of any invocation of such encumbrance or release of such encumbrance of shares in such form as may be specified: Provided that the aforesaid disclosure requirement shall not be applicable where such encumbrance is undertaken in a depository.
- 31(3) The disclosures required under sub-regulation (1) and sub-regulation (2) shall be made within seven working days from the creation or invocation or release of encumbrance, as the case may be to, —
- every stock exchange where the shares of the target company are listed; and
- the target company at its registered office.
- 31(4) 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.
- 31(5) The declaration required under sub-regulation (4) shall be made within seven working days from the end of each financial year to
- every stock exchange where the shares of the target company are listed; and
- the audit committee of the target company.
Notes:
- In case the listed company is compliant with SEBI circular dated September 09, 2020, w.r.t. Automation of Continual Disclosures under Regulation 7(2) of SEBI (Prohibition of Insider Trading) Regulations, 2015
- System driven disclosures and SEBI circular dated March 07, 2022, w.r.t Automation of disclosure requirements under SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 - System Driven Disclosures -Ease of doing business, no manual filing under Regulation 29 is required.
IMPORTANT :
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Disclaimer:
Compliance Calendar is applicable to companies whose equity shares are listed on the Exchange. The compliance requirements shown above are indicative only. Companies are requested to refer to latest SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for detailed compliances.
Updated on: 01/04/2025
