Form No.

Compliance Particulars

Due Date (New)

GST CMP-08

Registered person availing the benefit provided under Notification 2/2019 – Central Tax (Rate) shall be required to furnish details of self-assessed tax in Form

GST CMP-08 for quarter ending March 2020

07.07.2020

GSTR-4

The yearly return for 2019-20 shall be required to be filed in Form GSTR 4 by the above persons

15.07.2020

Form No.

Compliance Particulars

Due Date

Due Date (New)

GSTR -5

Non-Resident Taxpayers      

20th of succeeding month           

31.08.2020

GSTR -6

Input Service Distributors    

13th of succeeding month

31.08.2020

GSTR -7

Tax Deductors at Source

(TDS deductors)        

10th of succeeding month

31.08.2020

GSTR -8

Tax Collectors at Source (TCS collectors)      

10th of succeeding month

31.08.2020

Applicable Laws/Acts

Due Dates

Compliance Particulars

Forms / (Filing mode)

EPF (The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952)

 15.07.2020

PF Payment for May 2020

ECR

ESIC (Employees' State Insurance Act, 1948)

15.07.2020

ESIC Payment

(February & March 2020)

ESI Challan

Contract Labour (Regulation &Abolition) Act, 1970

Within 15 Days of commencement/ completion of contract work

Return/Notice within 15 days of commencement/ completion of each contract by the Principal employer

Form VI-B

Contract Labour (Regulation &Abolition) Act, 1970

Within 15 Days of commencement/completion of contract work

Notice of commencement/ completion of contract work by the Contractor within 15 days

Form VI-A

Payment of Gratuity Rule

Within 30 Days of applicability of the Act & any change

Notice of applicability of the Act & any change

Form A or B

Sl. No.

Regulation No.

Compliance Particular

Compliance Period

(Due Date)

Revised Due Date

1

Regulation 7(3)

Compliance Certificate certifying maintaining physical and electronic transfer facility

Within one month of end of each half of the financial year

(on or before 30 April, 2019)

31.05.2020

2

Regulation 40(9)

Certificate from Practicing Company Secretary (PCS)

Within one month of end of each half of the financial year

(on or before 30 April, 2019)

31.05.2020

3

Regulation 33

Quarterly / Annually

Relating to Financial Results

Un audited Financial Results within 45 days & Audited finance within 60 days

Q. 15.05.2020

A. 30.05.2020

31.07.2020

Sl. No.

Regulation No.

Compliance Particular

Compliance Period

(Due Date)

1

Regulation 24A

Secretarial Audit

Due date Extended to 31.07.2020

Every listed entity and its material unlisted subsidiaries incorporated in India shall undertake secretarial audit and shall annex with its annual report, a secretarial audit report, given by a company secretary in practice, in such form as may be specified with effect from the year ended March 31, 2019.

(within 60 days from the Closure of FY)

Sl. No.

Regulation No.

Compliance Particular

Compliance Period

(Due Date)

1.

Regulation 7 (5)

Intimation of

appointment / Change of Share Transfer Agent.

Within 7 days of Agreement with

RTA.

 2.

Regulation 17(2)

Meeting of Board of Directors

COVID-19 Relaxation:

The board of directors and Audit Committee of the listed entity are exempted from observing the maximum stipulated time gap between two meetings.

Extension of maximum time gap between two board/Audit Committee meetings as provided by circular No. SEBI/HO/CFD/CMD1/CIR/P/2020/38 dated March 19, 2020 is further extended till July 31, 2020.

However the board of directors / Audit Committee shall ensure that they meet at least four times a year, as stipulated under regulations 17(2) and 18(2)(a) of the LODR.

3.

Regulation 18(2)

Meeting of the audit committee

4.

Regulation 29

Notice for Board Meeting to consider the prescribed matters.

COVID19 Relaxation

Board meetings in all cases –

2 days in respect of Board Meetings held till July 31, 2020.

5

Regulation 30 

Outcome of Board Meeting (Schedule III Part A- (4)

within 30 minutes of the closure of the meeting

6.

Regulation 39 (3)

Intimation to Stock Exchanges regarding loss of share certificates and issue of the duplicate certificates - within 2 days of its getting information

Extension granted:

No penalty for delay in intimation made between March 1 to May 31, 2020

7.

Regulation 40

Transfer or transmission or transposition of securities

After due verification of the documents, the Listed Company shall register transfers of its securities in the name of the transferee(s) and issue certificates or receipts or advices, as applicable, of transfers; or issue any valid objection or intimation to the transferee or transferor, as the case may be, within a period of 15 days from the date of such receipt of request for transfer:

Transmission requests are processed for securities held in dematerialized mode and physical mode within 7 days and 21 days respectively, after receipt of the specified documents

8.

Regulation 43

Declaration of Dividend

The company has to declare and disclose the dividend on per share basis only.

9.

Regulation 46

Company Website:.

Listed entity shall disseminate the information as stated in Regulation 46 (2)

Shall update any change in the content of its website within

2 working days from the date of such change in content.

10.

Regulation 50

Intimation to stock exchange(s).

Listed Company shall give prior intimation at least 11 working days before the date on and from which the interest on debentures and bonds, and redemption amount of redeemable shares or of debentures and bonds shall be payable.

11.

Regulation 57

Other submissions to stock exchange(s).

Listed Company shall submit a certificate to the stock exchange within 2 days of the interest or principal or both becoming due that it has made timely payment of interests or principal obligations or both in respect of the non convertible debt securities.

12.

Regulation 82

Intimation and filings with stock exchange(s).

Intention to issue new securitized debt instruments either through a public issue or on private placement basis :

Reg. 82(2) : Intimation of Meeting

at least 2 working days in advance, excluding the date of the intimation and date of the meeting, regarding the meeting of its board of trustees, at which the recommendation or declaration of issue of securitized debt instruments or any other matter affecting the rights or interests of holders of securitized debt instruments is proposed to be considered

13.

SCHEDULE III

PART A: DISCLOSURES OF EVENTS OR INFORMATION: SPECIFIED SECURITIES

Events which shall be disclosed without any application of the guidelines for materiality as specified in sub-regulation (4) of regulation (30)

(7B) In case of resignation of an independent director of the listed entity, within 7 days from the date of resignation, the following disclosures shall be made to the stock exchanges by the listed entities as mentioned in 7B (i), 7B(ii) & 7B(iii).

14.

Regulation 106J

Period of subscription and issue of allotment letter.

A rights issue shall be open for subscription in India for a period as applicable under the laws of its home country but in no case less than 10 days.

15.

Regulation 108

Application for Listing.

The issuer / the issuing company, shall, make an application for listing, within 20 days from the date of allotment, to one or more recognized stock exchange(s) along with the documents specified by stock exchange(s) from time to time.

16.

Regulation 23

Corporate governance requirements with respect to subsidiary of listed entity

The listed entity shall submit within 30 days from the date of publication of 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.

17

Regulation 23(9)

The listed entity shall submit within 30 days from the date of publication of its standalone and consolidated financial results for the half year, disclosures of related party transactions on a consolidated basis.

Disclosure Of Related Party Transactions Pursuant To Regulation 23(9) Of The SEBI (Listing Obligations And Disclosure Requirements) Regulations, 2015 WITHIN 30 days from the date of publication of Financial Results (for half year )

18.

Regulation 30 (6) read with Para A of Part A of Schedule III (except sub para 4 of with Para A of Part A of Schedule III

The listed entity shall first disclose to stock exchange(s) of all events, as specified in Part A of Schedule III, or information as soon as reasonably possible and not later than twenty four hours from the occurrence of event or information:

Provided that in case the disclosure is made after twenty four hours of occurrence of the event or information, the listed entity shall, along with such disclosures provide explanation for delay

Example :

Proceedings of Annual and extraordinary general meetings of the listed entity.

24 hours of Occurrence of event

19.

SCHEDULE III

PARTA A

(SUB CLAUSE 7A)

In case of resignation of the auditor of the listed entity, detailed reasons for resignation of auditor, as given by the said auditor, shall be disclosed by the listed entities to the stock exchanges as soon as possible but not later than twenty four hours of receipt of such reasons from the auditor

24 hours of Occurrence of event

20.

SCHEDULE III

PARTA A

(SUB CLAUSE 7B)

In case of resignation of an independent director of the listed entity, within seven days from the date of resignation, the following disclosures shall be made to the stock exchanges by the listed entities

within 7 days from the date of resignation

21.

Regulation 37(1)

Draft Scheme of Arrangement & Scheme of Arrangement before for obtaining Observation Letter or No-objection letter, before filing such scheme with any Court or Tribunal, in terms of requirements specified by the Board or stock exchange(s) from time to time.

Before filling the same with any court or tribunal

22

Regulation 37(1) read with Section 31 of the Insolvency Code,

No need to follow Regulation 37 & 94 if restructuring proposal approved as part of a resolution plan by the Tribunal under section 31 of the Insolvency Code, subject to the details being disclosed to the recognized stock 23exchanges within one day of the resolution plan being approved

within one day of the resolution plan being approved

23

Regulation 42(2)

The listed entity shall give notice in advance of at least seven working days (excluding the date of intimation and the record date) to stock exchange(s) of record date specifying the purpose of the record date. (Refer 42(1) Record date)

7 working days (excluding the date of intimation and the record date)

24.

Regulation 44(3)

The listed entity shall submit to the stock exchange, within forty eight hours of conclusion of its General Meeting, details regarding the voting results in the format specified by the Board.

within 48 hours of conclusion of its General Meeting

25.

Regulation 31A

Re-classification of status of a promoter/ person belonging to promoter group to public

an application for re-classification to the stock exchanges has been made by the listed entity consequent to the following procedures and not later than thirty days from the date of approval by shareholders in general meeting.

Not later than 30 days of general Meeting

26.

Regulation 50(1)

(Debt OR Non-Convertible Redeemable Preference Shares Or Both)

Intimation to stock exchange(s).

Listed Company shall give prior intimation at least 11 working days before the date on and from which the interest on debentures and bonds, and redemption amount of redeemable shares or of debentures and bonds shall be payable.

at least 11 working days

27.

Regulation 50(3)

(Debt OR Non-Convertible Redeemable Preference Shares Or Both)

The listed entity shall intimate to the stock exchange(s), at least two working days in advance, excluding the date of the intimation and date of the meeting, regarding the meeting of its board of directors, at which the recommendation or declaration of issue of non convertible debt securities or any other matter affecting the rights or interests of holders of non convertible debt securities or non convertible redeemable preference shares is proposed to be considered.

at least 2 working days in advance, excluding the date of the intimation and date of the meeting

29.

Regulation 52(5)

(Debt OR Non-Convertible Redeemable Preference Shares Or Both)

The listed entity shall, within seven working days from the date of submission of the information required under sub- regulation (4),ie information submitted with Financial Results submit to stock exchange(s), a certificate signed by debenture trustee that it has taken note of the contents.

7 working days of FR

31.

Regulation 57

(Debt OR Non-Convertible Redeemable Preference Shares Or Both)

Other submissions to stock exchange(s).

Listed Company shall submit a certificate to the stock exchange within 2 days of the interest or principal or both becoming due that it has made timely payment of interests or principal obligations or both in respect of the non convertible debt securities.

within 2 days

32.

Regulation 60(2)

(Debt OR Non-Convertible Redeemable Preference Shares Or Both)

The listed entity shall give notice in advance of atleast seven working days (excluding the date of intimation and the record date) to stock exchange(s) of record date specifying the purpose of the record date.

(Refer 60(1) Record date)

7 working days (excluding the date of intimation and the record date)

33.

Regulation 78(2)

(Obligations of listed entity which has listed its indian depository receipts)

Record date

The listed entity shall give notice in advance of at least four working days to the recognised stock exchange(s) of record date specifying the purpose of the record date.

at least 4 working days

34.

Regulation 82

(Obligations Of Listed Entity Which Has Listed Its Securitised Debt Instruments)

Intimation and filings with stock exchange(s).

Intention to issue new securitized debt instruments either through a public issue or on private placement basis.

At least 2 working days in advance

35.

Regulation 87(2)

(Obligations of listed entity which has listed its Indian depository receipts)

Record date

The listed entity shall give notice in advance of atleast seven working days (excluding the date of intimation and the record date) to the recognised stock exchange(s) of the record date or of as many days as the Stock Exchange may agree to or require specifying the purpose of the record date.

at least 7 working days(excluding the date of intimation and the record date)

36.

Regulation 87B

(Obligations Of Listed Entity Which Has Listed Its Security Receipts)

The listed entity shall first disclose to stock exchange(s) of all events or information, as specified in Part E of Schedule III, as soon as reasonably possible but not later than twenty four hours from occurrence of the event or information:

Provided that in case the disclosure is made after twenty four hours of occurrence of the event or information, the listed entity shall, along with such disclosures provide explanation for the delay.

24 hours of Occurrence of event

Sl. No.

Compliance Particulars

Due Date

Extended Due Date

1

Regulation 44(5) relating to holding of AGM by top 100 listed entities by market capitalization for FY 19-20

Relaxations on holding AGM by top 100 listed entities vide circular dated April 23, 2020

31.08.2020

30.09.2020

2.

Regulation 19(3A)

The nomination and remuneration

committee shall meet at least once in

a year

Regulation 20(3A)

The Stakeholders Relationship committee

shall meet at least once in a year.

Regulation 21(3A)

The Risk Management Committee shall

meet at least once in a year.

31.03.2020

30.06.2020

Nomination and Remuneration Committee, Stakeholder Relationship Committee and Risk Management Committee shall meet atleast once in a year extended by 3 months i.e. June 30, 2020

3.

Regulation 47: Publication of advertisements in the newspapers

It has been decided to exempt publication of advertisements in newspapers as required under regulation 47 for all events.

No advertisement publication in newspaper required for events taking place up to June 30, 2020

4

Regulation 52 (1) and (2) relating to Financial Results

a) 45 days from the end of the Half Year

b) 60 days from the end of Financial Year for Annual Financial Results

15.05.2020

30.05.2020

31.07.2020

5.

Regulation 44(5)

holding of Annual General Meeting (AGM) by top 100 listed entities by market capitalization, due to the COVID –19 pandemic

31.08.2020

30.09.2020

6.

Regulation 36 (1)(b) & (c) ;

Regulation 58 (1)(b) &(c)

Hard copy of the statement containing salient features of all the documents, as prescribed in Section 136 of the Companies Act, 2013 to the shareholders who have not registered their email addresses and hard copies of full annual reports to those shareholders, who request for the same

SEBI has dispensed with the requirement of dispatch of hard copies for all listed entities who conduct their AGM till December 31, 2020

7.

Regulation 44(4)

Proxy for general meetings

SEBI has dispensed with this requirement temporarily for all listed entities who conduct their AGM through electronic mode only till 31^st December, 2020

8.

Regulation 12

Dividend warrants of cheques

SEBI has clarified that this requirement shall apply only once postal services resume normal operations. Where email addresses of shareholders are available, listed entities shall endeavour to obtain their bank account details and use the electronic modes of payment specified in Schedule I of the SEBI (LODR), Regulations, 2015.

9.

Regulation 52(8)

Newspaper publication of financial results

Within 2 calendar days of the conclusion of the meeting of the board of directors

No advertisement publication in newspaper required for events taking place up to June 30, 2020

10.

Regulation 33(3)(b)

All listed entities having subsidiaries must submit quarterly/year-to-date consolidated financial results on a quarterly basis. The Companies (Indian Accounting Standards) Rules, 2015 provide for the phased adoption of Ind AS is currently applicable to all listed entities except entities in the banking and insurance sectors

Considering the challenges faced in preparing consolidated financial results due to different accounting standards being followed, listed entities that are in or have subsidiaries in the banking or insurance sectors may submit consolidated financials for the quarter ended June 30, 2020 voluntarily. Entities that choose to publish only standalone results must provide reasons for doing so.

however, such entities must continue to submit quarterly/year-to-date standalone financial results.

11.

Clarification regarding the use of digital signatures

Authentication /certification of any filing /submission made to stock exchanges under LODR may be done using digital signature certifications until June 30, 2020

Sl. No.

Regulation No.

Compliance Particular

Compliance Period

(Due Date)

1

Regulation 7(2)

“Continual Disclosures”

Every promoter, employee and director of every company shall disclose to the company the number of such securities acquired or disposed of within two trading days of such transaction if the value of the securities traded, whether in one transaction or a series of transactions over any calendar quarter, aggregates to a traded value in excess of ten lakh rupees (10,00,000/-) or such other value as may be specified;

Every company shall notify; within two trading days of receipt of the disclosure or from becoming aware of such information

Sl. No.

Compliance Particulars

Due Date

Extended Due Date

1.

Regulation 76

Reconciliation of Shares and Capital Audit

30.04.2020

Equivalent period of lock down declared by Government of India i.e. 21 days, over and above the prescribed time limits

2.

Regulation 74 (5)

Certificate Received from Registrar

Applicable Laws/Acts

Due Dates

Compliance Particulars

Forms / Filing mode

Companies Act, 2013

Within 180 Days From The Date Of Incorporation Of The Company + An additional time of 6 more months shall be allowed by MCA

(6+6 months)

As per Section 10 A (Commencement of Business) of the Companies Act, 2013, inserted vide the Companies (Amendment) Ordinance, 2018 w.e.f. 2nd November, 2018, a Company Incorporated after the ordinance and having share capital shall not commence its business or exercise any borrowing powers unless a declaration is filed by the Director within 180 days from the date of Incorporation of the Company with the ROC.

CLICK HERE

MCA E- Form INC 20A

Companies Act, 2013

First declaration within 90 days from the date of notification Dt. 08.02.2019

A person having Significant beneficial owner shall file a declaration to the reporting company

http://www.mca.gov.in/Ministry/pdf/CompaniesOwnersAmendmentRules_08020219.pdf

i.e. within 90 days of the commencement of the Companies (Significant Beneficial Owners) Amendment Rules, 2019 i.e. 08.02.2019

In case Subsequent Acquisition of the title of Significant Beneficial Owner / Any Change therein a declaration in Form No. BEN-1 required to be filed to the reporting company, within 30 days of acquiring such significant beneficial ownership or any change therein.

Form BEN-1

Draft Format available at

LINK

Companies Act, 2013

30.09.2020

(Due Date Extended as covered under CFSS 2020 Scheme

Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018.

(Within 30 days from deployment of the E –form (earlier the date of receipt of declaration in BEN-1 )

CLICK HERE

BEN -2 due date extended till 31.03.2020

Circulars Link:

CLICK HERE

Form BEN – 2

(e-form deployed by Ministry (ROC)) on 01.07.2019

Companies Act, 2013

File between 1st April, 2020 to 30th September, 2020 without any Additional filing fee (Rs. 10,000/-)

Filing of the particulars of the Company & its registered office.

(by every company incorporated on or before the 31.12.2017.)

Due date extended- Link :

CLICK HERE

Active Form

INC -22A

Companies Act, 2013

File between 1st April, 2020 to 30th September, 2020 without any Additional filing fee (Rs. 5,000/-)

*DIN KYC through DIR 3 KYC Form is an Annual Exercise.

Last date for filing DIR-3 KYC for Financial year 2018-19 has been extended till 14th November 2019

CLICK HERE

CLICK HERE

Annual Exercise:

CLICK HERE

Penalty after due date is Rs. 5000/-(one time)

E-Form DIR – 3 KYC

(Web Based and E-form)

Companies Act, 2013

within 60 days from the date of deployment of this form on the website of the

Ministry.

Reconciliation of Share Capital Audit Report (Half-yearly)

Pursuant to sub-rule Rule 9A (8) of Companies (Prospectus and Allotment of Securities) Rules, 2014

To be filed all unlisted companies, deemed public companies

Till further clarification to be filled in GNL-2

Applicable w.e.f. 30.09.2019

Extension Notification:

E-Form PAS – 6

(E-Form, Not yet deployed)

Companies Act, 2013

Within 210 days from the date of deployment of this Form

Annual Return To Be Filed By Auditor With The National Financial Reporting Authority

CLICK HERE

CLICK HERE

Note on NFRA -2 Click Here

NFRA-2

(NFRA-2 e-Form live since 9th December 2019.)

Sl. No.

Particulars of the Circulars

Link

1

Companies (Share Capital and Debentures) Amendment Rules, 2020

dated 05th June 2020, F. No. 01/04 l2Ol3-CL-v- Part-IV

LINK

2

Extension of Time for EGMs

General Circular No. 22/2020 dated 15.06.2020

LINK

3

Scheme for relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013 for all Companies Registered with ROC

General Circular no. 23/ 2020 dated 17th June, 2020

Link

4

Clarification with regard to creation of deposit repayment reserve of 20%  under section 73 (2) (C ) of the companies Act 2013 and to invest or deposit 15% of amount of debentures under Rule 18 of Companies (Share capital and Debentures) Rules 2014 - COVID-19 -Extension of time-regarding'.

General Circular no. 24/ 2020, File No. 02 /O8 I 2O2O-CL-V dated 19th June, 2020

LINK

5.

MCA FURTHER REVISED FAQ’S ON NAME RESERVATION AND RESUBMISSION FORMS (Third time) BEYOND 30.06.2020

LINK

6

Independent Directors Registration due date extended

notification dated 23rd June, 2020

LINK

7

Companies (Meetings of Board and its Powers) Second Amendment Rules, 2020

LINK

Sl. No.

Notification(s)

Link(s)

1.

Insolvency Professionals to act as Interim Resolution Professionals, Liquidators, Resolution Professionals and Bankruptcy Trustees (Recommendation) Guidelines, 2020.

LINK

2.

The Insolvency and Bankruptcy Code (Amendment) Ordinance, 2020

LINK

3

IBBI reconstitutes Advisory Committee on Corporate Insolvency and Liquidation

LINK

4

Provisional list of IPs prepared in accordance with, 'Insolvency Professionals to act as Interim Resolution Professionals, Liquidators, Resolution Professionals and Bankruptcy Trustees (Recommendation) Guidelines, 2020'

LINK

5

Corporate Insolvency Resolution Processes yielding Resolution: as on 31st May, 2020

LINK

6

Report of the Committee of Experts to Examine the Need for an Institutional Framework for Regulation and Development of Valuation Professionals

LINK

7

Panel of IPs prepared in accordance with 'Insolvency Professionals to act as Interim Resolution Professionals, Liquidators, Resolution Professionals and Bankruptcy Trustees (Recommendation) Guidelines, 2020' for the period from 1st July 2020 to 25th November 2020

LINK