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Comprehensive Compliance Calendar
Comprehensive Compliance Calendar under SEBI LODR, SEBI Regulations & Companies Act, 2013 (As on 31 March 2026)
A. SEBI (LODR) COMPLIANCES
| Regulation | Particulars | Mode of Filing | Due Date | Remarks |
|---|---|---|---|---|
| 13(3) | Statement of Investor Complaints | XBRL / Integrated Filing | 30 April 2026 | Quarterly Compliance |
| 14 | Payment of Listing Fees | — | 30 April 2026 | To Stock Exchange |
| 23(9) | Related Party Transactions Disclosure | XBRL (Integrated Financials) | 30 May 2026 | Half-Yearly |
| 24A | Annual Secretarial Compliance Report (ASCR) | PDF + XBRL | 30 May 2026 | Mandatory PCS Certification |
| 26(3) | Annual Affirmation by Directors/KMP | — | Annual Basis | To be obtained yearly |
| 27(2) | Corporate Governance Report | Integrated XBRL | 30 April 2026 | Quarterly Filing |
| 25(8) | Declaration by Independent Directors | — | 01 April 2026 | To be placed in first Board Meeting |
| 29(2) | Prior Intimation of Board Meeting | PDF + XBRL | 2 Working Days Prior | Financial Results BM |
| 31 | Shareholding Pattern (SHP) | XBRL | 21 April 2026 | Quarterly Filing |
| 31 | SDD Compliance in SHP | — | Quarterly Basis | To be ensured |
| SEBI Circular (19 Oct 2023) | Large Corporate Disclosure | — | 30 May 2026 | Along with Financial Results |
| 30 & 33 | Financial Results | PDF + XBRL | 30 May 2026 | Searchable PDF with Auditor’s Declaration |
| 33 | Statement on Impact of Audit Qualifications | PDF + XBRL | 30 May 2026 | Separate XBRL Filing |
| 33 | Integrated Financial Results | PDF + XBRL | 30 May 2026 | Mandatory |
| 32 | Statement of Deviation/Variation (SOD) | PDF + XBRL | 30 May 2026 | Along with Financials |
| 46 | Website Update | — | Within 2 Working Days | Post submission |
| 47 | Newspaper Advertisement | — | 01 June 2026 | With QR Code |
B. SEBI (DEPOSITORY PARTICIPANT) COMPLIANCES
| Regulation | Particulars | Mode | Due Date | Remarks |
|---|---|---|---|---|
| Reg. 76 | Reconciliation of Share Capital Audit (RSCA) | PCS Certificate (PDF + XBRL) | 30 April 2026 | Quarterly |
| Reg. 74(5) | RTA Certificate | — | 15 April 2026 | From Registrar & Transfer Agent |
C. SEBI (PIT) COMPLIANCES
| Regulation | Particulars | Mode | Due Date | Remarks |
|---|---|---|---|---|
| PIT | Trading Window Closure Intimation | XBRL + PDF | 31 March 2026 | To Stock Exchange |
| SDD | Closure Entry in CDSL System | — | 26 March 2026 | T-2 Days (considering holidays) |
| SDD | End Date Upload | — | BM – 2 Trading Days | Based on BM |
| SDD | PCS Certificate | — | 30 May 2026 | Conditional applicability |
| Schedule B | Annual Declaration from Designated Persons | — | Annual Basis | Mandatory |
| SDD Software | Closure | — | 31 March 2026 | Internal Compliance |
| SDD Software | End Date Update | — | BM – 2 Trading Days | System Entry |
D. SEBI (SAST) COMPLIANCES
| Regulation | Particulars | Mode | Due Date | Remarks |
|---|---|---|---|---|
| 31(4) | Disclosure of Encumbrance/Pledge by Promoters | — | 09 April 2026 | As per Master Circular |
E. COMPANIES ACT, 2013 COMPLIANCES
| Section / Rule | Particulars | Due Date | Remarks |
|---|---|---|---|
| Sec 184 | MBP-1 (Disclosure of Interest) | 01 April 2026 | To be placed in first Board Meeting |
| Sec 164 | DIR-8 (Non-disqualification) | 01 April 2026 | To be placed in first Board Meeting |
| Sec 149 | Declaration by Independent Directors | 01 April 2026 | Mandatory |
| Sec 179(3) | MGT-14 Filing | Within 30 Days | For Financials, Board Report, Internal Auditor |
| Sec 405 | MSME-1 | 30 April 2026 | Half-Yearly |
| PAS-6 | Reconciliation of Share Capital Audit | 30 May 2026 | Half-Yearly |
| Deposit Rules | DPT-3 (Return of Deposits) | 30 June 2026 | As on 31 March 2026 |
Key Professional Notes
- Ensure Integrated XBRL filings are consistent across LODR filings (especially Reg. 30 & 33).
- Maintain SDD compliance synchronisation between exchange filing and CDSL system entries.
- First Board Meeting of FY 2026–27 is critical for multiple disclosures (MBP-1, DIR-8, ID Declaration).
- Financial results must be in searchable PDF format, not scanned copies.
- Cross-check applicability of Large Corporate (LC) framework before disclosure.
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Disclaimer
Every effort has been made to ensure accuracy in this material. However, inadvertent errors or omissions may occur. Any discrepancies brought to the author’s notice will be rectified in subsequent editions. The author shall not be liable for any direct, indirect, incidental, or consequential damages arising from the use of this material. This article is based on various sources including statutory enactments, judicial decisions, academic research papers, professional journals, and publicly available legal materials.
From the Desk of CS Sharath
LegalMantra.net Team