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 |
| Regulation 13 (3) - Statement of Grievance Redressal Mechanism | Within 21 days from the end of the quarter. | By 21- July | By 21- October | By 21- January | By 21- April |
| 27(2)(a) – Corporate Governance Report : 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 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 7 (3) - Share Transfer Agent | Within 30 days from the end of the financial year |
| 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. |
| 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 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 (2) (b) to (f) - Prior intimation of Board meeting for Buyback, Dividend, Raising of Funds, Voluntary Delisting, Bonus, etc., | Atleast two working days in advance, excluding the date of the intimation and date of the meeting |
| Regulation 29 (2) (a) - Prior intimation of Board meeting for Financial Results | Atleast five days in advance (excluding the date of the intimation and date of the meeting) |
| Regulation 29(3) –Prior intimation of Board Meeting for alteration in nature of securities etc. |
Atleast eleven working days in advance |
| 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 twenty four hours from the occurrence of event or information |
| Regulation 30 (6) – Disclosure of events or information | Disclosure with respect to events specified in sub-para 4 of Para A of Part A of Schedule III shall be made within thirty minutes of the conclusion of the board meeting |
| 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 39(3) - Loss of share certificates and issue of the duplicate certificates | Within two days of getting information |
| 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 seven 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 | NEAPS>COMPLIANCE>ANNOUNCEMENTS/BM/CA |
| Regulation 42 (3) - Record Date | The listed entity shall recommend or declare all dividend and/or cash bonuses at least five working days (excluding the date of intimation and the record date) before the record date fixed for the purpose. | NEAPS>COMPLIANCE>ANNOUNCEMENTS/BM/CA |
| Regulation 42 (4) - Record Date | The listed entity shall ensure the time gap of at least thirty days between two record dates | NEAPS>COMPLIANCE>ANNOUNCEMENTS/BM/CA |
| Regulation 42 (5) - Book Closure | For securities held in physical form, the listed entity may, announce dates of closure of its transfer books in place of record date. The listed entity shall ensure that there is a time gap of atleast thirty days between two dates of closure of its transfer books. | NEAPS>COMPLIANCE>ANNOUNCEMENTS/BM/CA |
- 30(1) Every person, who together with persons acting in concert with him, holds shares or voting rights entitling him to exercise twenty-five per cent or more of the voting rights in a target company, shall disclose their aggregate shareholding and voting rights as of the thirty-first day of March, in such target company in such form as may be specified.
- 30 (2) The promoter of every target company shall together with persons acting in concert with him, disclose their aggregate shareholding and voting rights as of the thirty-first day of March, in such target company in such form as may be specified.
- The disclosures required under sub-regulation (1) and sub-regulation (2) 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 target company at its registered office.
Disclosure of Details of Shareholding – Revised Format (.pdf)
Disclosure of acquisition and disposal.
- 29(1) Any acquirer who acquires shares or voting rights in a target company which taken together with shares or voting rights, if any, held by him and by persons acting in concert with him in such target company, aggregating 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 acquirer, who 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 every acquisition or disposal of shares of such target company representing two per cent or more of the shares or voting rights in such 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.
Disclosure of encumbered shares.
- 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.
- 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.
- 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.
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: 03/04/2023
