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Quarterly/Annually/Half Yearly Compliances under SEBI (LODR)

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

  1. 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

  1. 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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