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Annual Compliance Calendar 2020

Annual Compliance Calendar 2020

Annual Compliance Calendar 2020:


At the end of each financial year, there various e-forms, returns, reports, statements are required to be filled and other compliances to be undertaken by a listed/unlisted companies, pursuant to the rules, regulations, circulars, notifications, orders issued by:

  • Ministry of Corporate Affairs (MCA)
  • Securities and Exchange Board of India (SEBI)

And, as we know COVID-19 being declared a pandemic disease, due to this various companies facing difficulties in complying with the provisions of Companies Act, Securities and Exchange Board of India (SEBI), Ministry of Corporate Affairs (MCA) compliances due to disruptions in their operations. Due to widely spread of virus in India, various relaxations issued by regulators pursuant to disruptions caused due to COVID-19 outbreak.

Sr. No Provision Particulars Due Date Relaxation

Due to


Annual Compliance Calendar 2020 Companies Act, 2013
1.  Specified Companies (Furnishing of Information about payment to micro and small enterprise suppliers) Order, 2019 Every Company which receives its supplies of goods and services from micro/ small enterprises and whose payments to micro and small enterprises suppliers exceeds 45 days from the date of acceptance or the date of deemed acceptance of goods or services, shall submit a half yearly return to Ministry of Corporate Affairs. April 2020 30,
2. Rule 1(3) & 16 of Companies (Acceptance of Deposits) Rules, 2014 Every Company other than a banking company, NBFC as defined in RBI Act, a housing finance company registered with the National Housing Bank, a company specified by the Central Government u/s 73(1) of the Act., shall on before June 30, of every year submit a return to the registrar in form DPT-3 along with fee as may be prescribed. June 2020 30,
Annual Compliance Calendar 2020 SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
3. Reg. 7(3)

Share Transfer Agent

The listed entity shall submit a compliance

certificate to the exchange, duly signed by



30, May 31, 2020


both the compliance officer of the listed entity and the authorized representative of the share transfer agent, wherever applicable i.e. The listed entity shall ensure that all activities in relation to share transfer facility are maintained either in house or by Registrar to an issue and share transfer agent registered with the Board.
4. Reg. 13(3)

Grievance Redressal Mechanism.

A listed entity is required is required to submit with a recognized stock exchange(s), a statement giving the numbers of investor complaints pending at the beginning of the quarter, those received during the quarter, disposed of

during the quarter and those remaining unresolved at the end of the quarter.

April 2020 21, May 15, 2020
5. Reg. 23(9)

Related Party Transactions

The listed entity shall submit its standalone and consolidated financial results for the half year, disclosures of related party transactions on a consolidated basis, in the format specified in the relevant accounting standards for annual results to the stock exchanges and publish the same on its website. Within     30

days         of publication of financial


6. Reg. 24A

Secretarial Report &

SEBI circular dated February     08,


Every Listed entity and its material subsidiaries incorporated in India shall undertake secretarial audit. Report of the Secretarial audit shall be submitted with

the stock exchange within 60 days from the end of FY.

May 2020 30, June 30, 2020
7. Reg. 27(2)

Other corporate governance requirements.

(a)Equity listed committee shall submit on quarterly basis a corporate governance report with the stock exchange.

(b) Details of all material transactions with related parties shall be disclosed along with

the report.

(c) The report shall be signed either by the

compliance officer or the chief executive officer of the listed entity.

April 2020 15, May 15, 2020
8. Reg. 31

Holding of specified securities and shareholding pattern.

Equity listed companies are required to furnish with stock exchange on quarterly basis a statement showing holding of securities and shareholding pattern separately for each class of securities. April 2020 21, May 15, 2020
9. Reg. 33

Financial results.

Financial results for the FY ended are required to be submitted within 60 days

from the end of FY.

May 2020 30, June 30, 2020
10. Reg. 40(9)

Transfer or transmission or transposition of securities.

Every equity listed company shall within 1 month from the end of the each financial half year submit a certificate signed by Practicing Company Secretary, certifying that certifying that all certificates have been issued within thirty days of the date of lodgement for transfer, subdivision, consolidation, renewal, exchange or endorsement of calls/allotment monies. April 2020 30, May 31, 2020
11. Reg. 52(1)

and (2)

Financial Results.

Listed companies with only its Non- Convertible Debentures (NCDs)/ Non- Convertible Redeemable Preference Shares (NCRPS) may submit its half yearly/yearly financial results in following method: results in following method:
1.) Un-audited financial results accompanied by limited review report: within 45 days of end of FY. (audited financial results shall be submitted to SEBI as soon as they are approved by the board) May 2020 15, June 30, 2020
2.) Annual audited results (if notified in advance to the stock exchange): within 60 days from the end of FY. May 2020 30, June 30, 2020
SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
12. Disclosures of Shareholding and Control


Reg. 30(1) &

(2) Continual disclosures.

Every person who together with person acting in concert with him, holds shares or voting rights entitling him to exercise

25% of or more of the voting rights in a target company, shall disclose its aggregate shareholding and voting rights

as of March 31, to stock exchange and target company.

7 working days form the end of FY June 01, 2020
13. Disclosures of Shareholding and Control


Reg. 31(4) & (5)

Disclosure of encumbered shares

Promoter along with PAC of a target

company shall on early basis furnish   a

declaration to the stock exchange and audit committee of the target company, that they have not made any encumbrance, directly or indirectly, other than those already disclosed during the FY.

7     working

days     form the end of FY

June 01, 2020
Annual Compliance Calendar 2020 SEBI (Prohibition of Insider Trading) Regulations, 2015
14. Schedule B para 4(2) Every listed company shall close its trading window from the end of every quarter till 48 hours after the declaration

of financial years.

Annual Compliance Calendar 2020 SEBI (Depositories and Participants) Regulations, 2018
15. Reg. 76



Every issuer shall on quarterly basis submit an audit report with depository(s) in relation to reconciliation of the capital of the company. April       30,


May 31, 2020
Above mentioned report shall be audit shall be conducted by a Practicing Company Secretary or a qualified Chartered Accountant.


CS Shweta Sharma

CS Shweta Sharma having experience of three years under CS firm and also having degree of B. Com and M. Com. Having expert knowledge of ROC related work and other company related compliances with MCA.

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