4/11/24, 10:42 AM Compliance Checklist for Listed Entities: Deadlines and Regulations

Compliance Checklist for Listed Entities: Deadlines and

Regulations
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Compliance is an essential aspect of corporate governance for listed entities. With multiple
regulations and frequent updates, keeping track can be challenging. From the Companies
Act, 2013, to SEBI’s LODR 2015, listed companies must adhere to a variety of laws and
regulations. Our article provides a comprehensive compliance checklist to help you
navigate through the intricate web of legal obligations and deadlines.

Page Contents

Annual Compliances for Listed Entities

Quarterly Compliances for Listed Entities
Half-Yearly Compliances for Listed Entities
Event Based Compliances For Listed Entities
Board Meeting Related Compliances For Listed Entities
Event Based Board Meeting Related Compliances For Listed Entities
AGM Related Compliances For Listed Entities
Event Based AGM Related Compliances For Listed Entities

Annual Compliances for Listed Entities

S.R.NO Reference Compliance DUE DATE

particular

1 Section 184 (1) of Companies Act, Every director to Beginning of

2013 & Rule 9 of Companies disclose his interest in every F.Y. –
(Meetings of the Board and prescribed format of 1st APR
Powers) Rules, 2014 Form MBP-1

2 Section 149 (7) of Companies Act, Declaration by Beginning of

2013. & Regulation 17 (10) (b) of independent directors every F.Y. –
SEBI LODR 2015 of meeting the 1st APR
criteria of
Independence

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4/11/24, 10:42 AM Compliance Checklist for Listed Entities: Deadlines and Regulations

3 Section 164(2) of Companies Act, Every director to file Beginning of

2013. & Rule 14(1) Companies DIR-8 every F.Y. –
(Appointment and Qualification of 1st APR
Directors) Rules, 2014.

4 Regulation 9 (1) & Schedule B of Obtain annual Annual basis

SEBI PITs 2015 information from no due date
designated persons

5 Regulation 26 (2)of SEBI LODR Directors to inform the Annual basis

2015 company about their / whenever
committee positions any changes
incl. changes therein in occur
other listed entities

6 Regulation 26 (3)of SEBI LODR All members of the Annual basis

2015 board of directors and
senior management
personnel shall affirm
compliance with the
code of conduct of
board of directors and
senior management on
an annual basis.

7 Regulation 26 (5)of SEBI LODR Senior management to Annual basis

2015 disclose to BOD
material, financial and
commercial
transactions, where
they have personal
interest

8 Regulation 14 of SEBI LODR 2015 Payment of Annual Within 30

listing fees to days of the
recognized stock conclusion of
exchanges the F.Y.- Apr
30th

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9 Regulation 40 (9) & 40 (10) of SEBI File the certificate Within 30

LODR 2015 received from PCS days of the
with the RSE that all conclusion of
certificates are issued the F.Y.- Apr
within 30 days of the 30th
date of lodgment for
transfer, sub-division,
consolidation etc.

10 Regulation 7 (3) of SEBI LODR 2015 Certificate by CO + Within 30

RTA to be filed with SE days of the
regarding conclusion of
maintenance of share the F.Y.- Apr
transfer facility 30th

11 SEBI/HO/DDHS/CIR/P/2018/144 Disclosure April 30th

November 26, 2018 requirements for large
entities – with SE

12 Regulation 24A of SEBI LODR 2015 Secretarial Within 60

& CIR/CFD/CMD1/27/2019 Compliance Report in days of Y E –
pdf & XBRL May 30th

13 Rule 16 A (3)Companies File Form DPT 3 – Up to June

(Acceptance of Deposits) Rules, Return of Deposits 30th
2014 with ROC

14 Rule 12A of the Companies DIR 3 KYC – eKYC for September

(Appointment and Qualification of all directors 30th
Directors) Rules, 2014.

15 Section 96 (1) of Companies Act Hold AGM Within 6

2013 months of the
closure of the
F.Y. –
on/before
September
30th

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4/11/24, 10:42 AM Compliance Checklist for Listed Entities: Deadlines and Regulations

Quarterly Compliances for Listed Entities

S.R.NO Reference Compliance particular DUE DATE

1 Regulation 13 (3) of SEBI Statement on investor Within 21 days

LODR 2015 complaints from March Q E
i.e. April 21st
Within 21 days
from June Q E –
July 21st

Within 21 days
from September
Q E – October
21st

Within 21 days
from December
Q E – January
21st

2 Regulation 27 (2) (a) of SEBI Corporate Governance Within 21 days

LODR 2015 Report from March Q E
i.e. April 21st
Within 21 days
from June Q E –
July 21st

Within 21 days
from September
Q E – October
21st

Within 21 days
from December
Q E – January
21st

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3 Regulation 31 (1) of SEBI Shareholding Pattern Within 21 days

LODR 2015 from March Q E
i.e. April 21st
Within 21 days
from June Q E –
July 21st

Within 21 days
from September
Q E – October
21st

Within 21 days
from December
Q E – January
21st

4 Regulation 76 of SEBI Reconciliation of Share Within 30 days

(Depositories and participants) capital audit report from from March Q E
regulations 2018. PCS- XBRL &PDF i.e. April 30th
Within 30 days
from June Q E –
July 30th

Within 30 days
from September
Q E – October
30th

Within 30 days
from December
Q E – January
30th

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5 Regulation 74 (5) of SEBI File Compliance certificate Within 30 days

(Depositories and participants) received from RTA from March Q E
regulations 2018. regarding. demat of share i.e. April 30th
certificates to SE Within 30 days
from June Q E –
July 30th

Within 30 days
from September
Q E – October
30th

Within 30 days
from December
Q E – January
30th

6 Schedule B + BSE circular Close Trading window Before quarter

LIST/COMP/01/2019-20 dated
April 01, 2019 & NSE circular :
NSE/CML/2019/11 dated April
2, 2019
from the end of every ends – March
quarter till 48 hours after 31st, June 30th ,
the declaration of financial September 30th
results at the BM &File and December
notice of closure of 31st.
Trading window with SE.

Half-Yearly Compliances for Listed Entities

S.R.NO Reference Compliance particular DUE DATE

1 Section 405 of File Form MSME 1 with ROC Within 1 month

Companies Act 2013 & from HYE.
Notification No-S.O. By 30th April for
368(E) dated January half year ended
22nd 2019 March.

By 31st
October for half
year ended
September

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2. Regulation 23 (9) of Intimate the SE disclosures of Same date as

SEBI LODR 2015 Related Party Transactions on half on publication
yearly basis on the date of of its financial
publication of its standalone and results
consolidated financial results with
effect from April 1, 2023.

Event Based Compliances For Listed Entities

S.R.NO Reference Compliance particular DUE DATE

1 Regulation 39(3) of Intimation of loss of certicate Within 2 days of getting

SEBI LODR 2015 /issue of duplicate certificate information from
to SE shareholder /RTA

Board Meeting Related Compliances For Listed Entities

S.R.NO Reference Compliance particular DUE DATE

1 Section 173(3) of Send Notice & agenda of 7 days before the BM date
Companies Act 2013 board & committee
and Clause 1.3.1, meeting to directors,
1.3.6 & 1.3.7 of auditors
Secretarial
Standard-1 (SS-1)

2 Regulation 29 of File Notice of board Intimation where Financials

SEBI LODR meeting with SE in are to be considered – 5
XBRL &PDF both.(XBRL working days before the BM
to be submitted within 24 & in other cases intimation
hrs of uploading the pdf ) to be given 2 working days
prior to the BM.

3 Regulation 30 & 33 Obtain Audit Report from Within 60 days of Y E for

of SEBI LODR auditors consideration of Annual
Financial Results

4 Regulation 30 & 33 Obtain Limited Review Within 45 days of Q E for

of SEBI LODR Report from auditors quarterly financial results

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4/11/24, 10:42 AM Compliance Checklist for Listed Entities: Deadlines and Regulations

5 Regulation 33 of Hold Board meeting for Within 60 days of Y E for

SEBI LODR consideration of financial consideration of Annual
results Financial Results
Within 45 days of Q E for
quarterly financial results

6 Regulation 30 & 33 File BM outcome, Within – 30 minutes of BM

of SEBI LODR financial results &
Auditors Report/Limited
review report as the case
may be in PDF with the
SE.

7 Regulation 30 & 33 File Financial results in Within – 24 hours of BM

of SEBI LODR XBRL with SE

8 Regulation 47 of Publish financial results Within – 48 hours of BM

SEBI LODR in newspaper in specified
format

9 Regulation 30 & 47 File financial results Within – 24 hours of

of SEBI LODR published in newspaper publication
with SE

Event Based Board Meeting Related Compliances For

Listed Entities

S.R.NO Reference Compliance particular DUE DATE

1 Section 179(3) of the File MGT-14 for board within 30 days of the
Companies Act 2013 read resolutions if needed BM
with rule 8 of the Companies
(Meetings of Board and its
Powers) Rules 2014.

2 Section 148 of the company File Form CRA-2 for within 180 days of
Act 2013 appointment of cost commencement of
Auditor FY/ 30 days of
appointment
whichever is earlier

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3 Sections 7(1) (c), 168 & 170
(2) of the Companies Act,
2013 and Rule 17 Of
Companies (Incorporation)
Rules, Rule 8, 15 & 18 of
Companies (Appointment
and Qualification of
Directors) Rules, 2014
AGM Related Compliances For Listed Entities
S.R.NO Reference
1 Regulation 47 of SEBI
LODR
2 Regulation 47 of SEBI
LODR
3 Regulation 34 (1) of
SEBI LODR
4 Regulation30 & Sch III
of SEBI LODR 2015
5 Regulation 43 (3) of
SEBI LODR
6 MCA circular 14/2020
dated April 8, 2020
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Form DIR -12 with ROC Within 30 days of BM
for particulars of
appointment, cessation
and changes taken
place in designations of
the Directors and KMP
of the company – post
BM
Compliance particular DUE DATE
Newspaper Advertisement simultaneously as on
intimating regarding the the date of publication
Annual General Meeting of Advertisement in
of the Company to be the News paper
filled with the SE.
Newspaper Advertisement simultaneously as on
for dispatch of Notice of the date of publication
AGM along with Annual of Advertisement in
Report to be filled with the the News paper
SE.
Filling of Annul Report + day of
AGM Notice with the SE & commencement of
publish the same on dispatch to its
Company’s website. shareholders
File Proceedings of AGM Within 24 hours of
with SE AGM
E-voting results Within 2 working days
of AGM
File MGT 14 with ROC for within 30 days of the
all resolutions passed at AGM
the AGM held through
VC/OAVM
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7 Section 121 of
Companies Act 2013
8 Companies Act 2013
9 Section 92(2) of the
Companies Act, 2013 &
rule 11(2) of Companies
(Management and
Administration) Rules
2014,
10 IEPF rule 8
11 FAQS on
Virtual meetings by ICSI
Event Based AGM Related Compliances For Listed Entities
S.R.NO Reference
1 Rule 12(2) of Registrar of
Companies (Registration
Offices and Fees) Rules,
2014.
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MGT 15 with ROC within 30 days of the
AGM
AOC 4 & AOC 4 CFS – within 30 days of the
filling of financial AGM
statements
MGT 7 ( MGT 8 – within 60 days of the
certification of Annual AGM
return from PCS to be
attached to MGT -7)
IEPF 2 – Details of within 60 days of the
unclaimed div. amounts of AGM
previous 7 financial years
as on the date of closure
of FY+ upload on
company’s website
For AGM conducted Must be uploaded
through VC/OAVM – within a reasonable
Upload AGM transcript on timeline from the
Company’s website conclusion of the
AGM,
Compliance particular DUE DATE
Form GLN-1 – Extension of
AGM up to 3 months
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4/11/24, 10:42 AM Compliance Checklist for Listed Entities: Deadlines and Regulations

2 Regulation 34 (1) of SEBI Changes/revision to the 48 hours after the

LODR annual report if any – the AGM
revised copy + the details
of and explanation for the
changes shall be sent to
the SE

3 Sections 7(1) (c), 168 &
170 (2) of the Companies
Act, 2013 and Rule 17 Of
Companies (Incorporation)
Rules , Rule 8, 15 & 18 of
Companies (Appointment
and Qualification of
Directors) Rules, 2014
Form DIR -12 with ROC for Within 30 days of
particulars of appointment, AGM
cessation and changes
taken place in designations
of the Directors and KMP
of the company – post
AGM

4 Section 139 of Companies Form ADT 1 – Appointment Within 15 days of

Act 2013. of auditor with ROC appointment/AGM

5 Section 196 and Section Form MR. 1 return of Within 60 days of

197 of the Companies Act appointment of managerial appointment/AGM
of 2013 and Rule 3 of the personnel with ROC
Companies (Appointment
and Remuneration of
Managerial Personnel)
Rules of 2014

Conclusion: Understanding and adhering to compliance regulations is crucial for the

smooth operation and governance of listed entities. The list is exhaustive and complex,
making it imperative for companies to use this checklist as a guide to ensure complete legal
adherence. Failure to comply can result in hefty fines, penalties, and even de-listing. Keep
this checklist handy, and make sure you’re up to date on all your compliance requirements.
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4/11/24, 10:42 AM Compliance Checklist for Listed Entities: Deadlines and Regulations

Author Bio

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4/11/24, 10:42 AM Compliance Checklist for Listed Entities: Deadlines and Regulations

Name: Kavya Sanjay Nigam

Qualification: LL.B / Advocate
Company: TPL
Location: Mumbai , Maharashtra, India
Member Since: 11 Oct 2022 | Total Posts: 14
View Full Profile

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