Compliance Calendar - SME
| QUARTERLY COMPLIANCE | |
|---|---|
| REGULATION REFERENCE | TIMELINE |
| Regulation 13 (3) - Statement of Grievance Redressal Mechanism | Within 21 days from the end of the quarter. |
| Reconciliation of share capital audit report | Within 30 days from the end of the quarter. |
| HALF-YEARLY COMPLIANCE | |
|---|---|
| REGULATION REFERENCE | TIMELINE |
| Regulation 31 (1) (b)- Shareholding Pattern: Download Regulation (.zip) |
- Within 21 days from the end of half-year |
| 32(8) – Statement of deviation or variation |
- Within 45 days from the end of first half-year - Within 60 days from the end of second half-year |
| 33(5) – Financial Results | Within 45 days from the end of half-year |
| ANNUAL COMPLIANCE | |
|---|---|
| REGULATION REFERENCE | TIMELINE |
| Regulation 7 (3) - Share Transfer Agent | Within 30 days from the end of the financial year |
| Regulation 33 (5) - Financial Results | 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. |
| Regulation 40 (10) - Transfer or transmission or transposition of securities | Within 30 days from the end of the financial year |
| Initial Disclosure requirements for large entities | Within 30 days from the beginning of the financial year |
| Annual Disclosure requirements for large entities | Within 45 days of the end of the financial year |
| SR. NO | REGULATION REFERENCE | FREQUENCY | PERIOD COVERED | DATE BY WHICH TO BE FILED |
|---|---|---|---|---|
| 1. | 7(5) – Intimation of appointment of Share Transfer Agent. | Event based | - | Within 7 days of Agreement with RTA. |
| 2. | 28(1) – In- Principle approval. | Event based | - | Prior to Issuance of Security. |
| 3. | 29(1) (a) –Prior Intimations of Board Meeting for financial Result. | Event based | - | At least 5 clear days in advance (excluding the date of the intimation and date of the meeting). |
| 4. | 29(1)(b), 29(1) (c), 29(1)(d), 29(1) (e) and 29(1) (f) – Prior Intimations of Board Meeting for Buyback, Dividend, Raising of Funds, Voluntary Delisting, Bonus, etc | Event based | - | At least 2 clear working days in advance (excluding the date of the intimation and date of the meeting). |
| 5. | 29(3) –Prior Intimations of Board Meeting for alteration in nature of securities. | Event based | - | At least 11 clear working days in Advance. |
| 6. | 30(6) – Disclosure of events specified in Part A of Schedule III (Material events) | Event based | - | Not l a t e r than twenty four hours from occurrence of event. |
| 7. | 30(6) – Disclosure of events specified in sub-para 4 of Para A of Part A of Schedule III. | Event based | - | Within 30 minutes of conclusion of board meeting. |
| 8. | 31(1)(a) – Shareholding Pattern prior to listing of securities. | Event based | - | One day prior to listing of securities. |
| 9. | 31(1)(c) – Shareholding Pattern in case of capital restructuring. | Event based | - | Within 10 days of any change in capital structure exceeding 2%. |
| 10. | 31(A)(2) – Disclosure of class of shareholders and conditions for reclassification. | Event based | - | Prior approval. |
| 11. | 37(2) – Draft Scheme of arrangement & Scheme of arrangement. | Event based | - | Prior approval before filing with Court. |
| 12. | Regulation 39(3) - Loss of share certificates and issue of the duplicate certificate | Event based | - | within two days of getting information |
| 13. | 42(2) – Record date or Date of closure of transfer books. | Event based | - | At least 7 clear working days in advance (excluding the date of intimation and the record date). |
| 14. | 42(3) – Record date for declaring dividend and / or cash bonus. | Event based | - | At least 5 clear working days in advance (excluding the date of intimation and the record date). |
| 15. | 44(3)-Voting results by shareholders. | Event based | - | Within two working days of conclusion of Meeting |
| 16. | 45(3) – Change in name of listed entity. | Event based | - | Prior approval (before filing request for name change with ROC) |
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 the latest SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for detailed compliances.
Updated on: 15/05/2024
