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The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI LODR) mandates listed companies to make various disclosures on a quarterly, half-yearly, and annual basis to ensure transparency and protect the interests of investors.

These disclosures cover financial results, corporate governance practices, shareholding patterns, related party transactions, and other significant events. Following is the list of compliances with which the listed company is required to comply:

1. Quarterly Compliances under SEBI
2. Half-Yearly Compliances under SEBI
3. Annual Compliances under SEBI

1. Quarterly Compliances under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Regulation	Compliance/ Disclosures/  Report	Timeline	Due Date
			Q1 Ending June	Q2 Ending   September	Q3 Ending December	Q4 Ending March
Regulation 31(1) (b)	Disclosure of Shareholding Pattern	Within the 21st day from the end of the quarter	By 21st July	By 21st October	By 21st January	By 21st April
27(2) (a) Corporate Governance Report	Corporate Governance Report	Within 21 days from the end of the quarter.	By 21st July	By 21st October	By 21st January	By 21st April
Regulation 33 (3) (a)	Financial Results along with Limited review report/Auditor’s report	Within 45 days from the end of the quarter	By 14th August	By 14th November	By 14th February	By 15th May
Regulation 13 (3)	Statement of Grievance Redressal Mechanism	Within 21 days from the end of the quarter.	By 21st July	By 21st October	By 21st January	By 21st April
Regulation 32 (1)	Statement of deviation(s) or variation   (s)	Within 45 days from the end of the quarter	By 14th  August	By 14th        November	By 14th  February	By 15th  May
Reconciliation of share       capital       audit report		Within 30 days from the end of the quarter.	By 30th    July	By 30th     October	By 30th  January	By 30th  April

2. Half Yearly Compliances under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Regulation	Compliance/Disclosures/   Report	Timeline	Due Date
			Half-yearly Ending September	Half-yearly Ending March
Regulation 23 (9)	Disclosures of related party transactions	30 days from the date of publication of its standalone and consolidated financial results.	By 14th December	By 29th June

Also Read: SEBI Guidelines for Draft Offer Documents and Returning Draft Documents and Its Resubmission

3. Annual Compliances under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Regulation	Compliance/Disclosures/ Report	Timeline	Due Date
Regulation 24A	Secretarial Compliance       Report	within 60 days of the end of the financial year	By 30th May every year
Regulation 26 (3)	Annual affirmations for compliance with the code of conduct	At the 1st  BM in every Financial Year	At the 1st Board Meeting of every Financial Year
Regulation 7 (3)	Share Transfer Agent	Within 30 days from the end of the financial year.	By 30th April
Regulation 14	Payment of listing fees &   Other charges	Within 1 month of the end of 31st March every year	By 30th April
Regulation 33 (3)    (d)	Financial Results along       with Auditor’s Report	Within 60 days from the end of the financial year	By 30th May every year
Regulation 34(1)	Annual Report	Not later than the day of commencement of dispatch to its shareholders.	Not less than 21 days before the AGM
Regulation 40 (10)	Transfer or transmission or transposition of securities	Within 30 days from the end of the financial year	By 30th April
Circular No. SEBI/HO/DDHS/CIR/P/2018/144	Initial Disclosure requirements for large entities	Within 30 days from the beginning of the FY	By 30th April
Circular No. SEBI/HO/DDHS/CIR/P/2018/144	Annual Disclosure                  requirements for large           entities	Within 45 days of the end of the FY	By 15th May
Regulation 40 (9)	Certificate from Practicing Company Secretary.	Within one month of the end of the financial year.	By 30th April
Regulation 44 (3)	Submission of Voting          Results to Stock Exchange	Within two working days of the conclusion of the General Meeting

Conclusion:

In conclusion, adherence to SEBI regulations is imperative for maintaining the integrity, transparency, and efficiency of the Indian capital markets. The quarterly, half-yearly, and yearly SEBI listed compliance reports serve as vital tools for ensuring that listed entities operate within the bounds of regulatory requirements and uphold investor confidence.

Through meticulous monitoring and reporting of financial statements, corporate governance practices, and disclosure norms, companies demonstrate their commitment to regulatory compliance and stakeholder trust. Moreover, these compliance mechanisms foster greater accountability, helping to mitigate risks and safeguard investor interests.

As we navigate an increasingly dynamic and complex business environment, the significance of regulatory compliance cannot be overstated. By embracing a culture of compliance and implementing robust internal controls, companies can not only mitigate regulatory risks but also enhance their corporate reputation and long-term sustainability.

In essence, the quarterly, half-yearly, and yearly SEBI listed compliance reports serve as vital checkpoints in the regulatory landscape, ensuring that listed entities operate ethically,

Transparently, and in accordance with the highest standards of corporate governance. By upholding these standards, companies contribute to the overall health and resilience of the Indian capital markets, fostering trust and confidence among investors, regulators, and stakeholders alike.

Disclaimer: This article provides general information existing at the time of preparation and we take no responsibility to update it with the subsequent changes in the law. The article is intended as a news update and Affluence Advisory neither assumes nor accepts any responsibility for any loss arising to any person acting or refraining from acting as a result of any material contained in this article. It is recommended that professional advice be taken based on specific facts and circumstances. This article does not substitute the need to refer to the original pronouncement

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