REVISED SEBI LODR COMPLIANCES

  • Home
  • REVISED SEBI LODR COMPLIANCES

SUJEET KUMAR | Jul 10, 2021 | Views 943594

REVISED SEBI LODR COMPLIANCES

REVISED SEBI LODR COMPLIANCES Under

  1. SEBI (LODR) Regulations, 2015;
  2. SEBI (SAST) Regulations, 2011
  3. SEBI (Prohibition of Insider Trading) Regulations, 2015; and
  4. SEBI (Depositories and Participants) Regulations, 2018.

Quarterly Compliance

COMPLIANCES UNDER

  • SEBI (LODR) REGULATIONS, 2015; AND
  • SEBI (DEPOSITORIES AND PARTICIPANTS) REGULATIONS, 2018.

{After SEBI (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2021dated 05th May 2021}

S.No. Regulation Compliance Due Date
1 Reg. 13(3) Statement of Investor Complaints 21 days from the end of Qtr.
2 Reg. 27(2) Corporate Governance Report 21 days from the end of Qtr.
3 Reg. 31(1) Shareholding Pattern 21 days from the end of Qtr.
4 Reg. 33 Financial Results 45/60 days from the end of Qtr*
5. Reg. 74(5) Compliance Certificate by RTA (Demat) 15 days from the end of Qtr.
6. Reg. 76 Reconciliation of Share Capital Audit Report 30 days from the end of Qtr.
*Note:

The listed entity shall submit quarterly and year-to-date standalone financial results to the stock exchange within forty-five days of end of each quarter, (other than last quarter) along with Limited Review Report or Audit Report as applicable.

The listed entity shall submit Annual Audited standalone Financial results for the financial year, within sixty days from the end of the financial year along with the audit report and either with Statement on Impact of Audit Qualifications (applicable for audit report with modified opinion(s) ) or declaration (applicable for audit reports with unmodified opinion(s) ).

  • SEBI (Prohibition of Insider Trading) Regulations, 2015;
S.No. Regulation Compliance Due Date
1. SEBI PIT Regulation. *Closure of Trading Window Before the end of Qtr.
Note :

As per Schedule B of the PIT Regulations Trading restriction period shall be made from the end of every quarter till 48 hours after the declaration of financial results.”

  • Half Yearly Compliance

COMPLIANCES UNDER

  • SEBI (LODR) REGULATIONS, 2015; AND
S.No. Regulation Compliance Due Date
1. Reg. 23(9) Statement of Related Party Transaction 30 days from publication of results
2. Reg. 33 & 52 Financial Results *45 days from the end of Qtr.
Note :

In addition to the Financial portion Half Yearly Financial Result Includes

a)      Statement of Assets and liabilities and

b)       cash Flow Statement.

  • Annual Compliance

COMPLIANCES UNDER

  • SEBI (LODR) REGULATIONS, 2015; AND
  • SEBI (SAST) REGULATIONS, 2011
  • SEBI (DEPOSITORIES AND PARTICIPANTS) REGULATIONS, 2018.
S.No. Regulation Compliance Due Date
1. Reg 7(3) Compliance Certificate on Share Transfer Facility One month from end of FY
2. Reg. 24A *Annual Secretarial Compliance Report 60 days from end of FY
3. Reg. 30 Annual Disclosure of shareholding (SAST Reg.) Within 7 day of end of FY
4. Reg.31(4) Annual Disclosure of encumbrance (SAST ) Within 7 day of end of FY
5. Reg. 34 *Submission of Annual Report Simultaneously to Members
6 Reg. 40(9) PCS Certificate on Share Transfer One month from end of FY
7. SEBI Circular Annual Disclosure by Large Corporate Borrower 45 days from end of FY
Note :

  1. As per SEBI/BSE Notice, March 30, 2021, the Annual Secretarial compliance report should be filed by all listed companies, through XBRL mode in addition to the filing in PDF mode.
  2. As per SEBI/BSE Circular no. LIST/COMP/40/2018-19 Dated 08.02.2019 on Filing of Annual Reports in XBRL Mode should be filed by all listed companies, through XBRL mode in addition to the filing in PDF mode under Regulation 34 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Source:

  1. Link
  2. Link
  3. Link

Prepared By:
CS Sujeet Kumar Proprietor
Cell: +91 97185 37826
Email: [email protected]

Disclaimer:

The views and opinions expressed in this article are based upon my understanding and do not necessarily be authentic.

Join Studycafe's What's App Group or Telegram Channel for Latest Updates on Income Tax, GST, Companies Act, Judgements and CA, CS, ICWA, and MUCH MORE!"


Tags:



Leave a Reply

Your email address will not be published. Required fields are marked *