Sl.

Compliance Particulars

Due Dates

1

​Due date for deposit of Tax deducted by an office of the government for the month of March, 2022.

However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan.

07.04.2022

2.

Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of Feb 2022.

14.04.2022

3

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2022.

15.04.2022

4

​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of March, 2022.

15.04.2022

5

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM,  in the month of March, 2022.

30.04.2022

6

Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2022.

30.04.2022

7

Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.

a)

30.04.2022

8

Due date for deposit of TDS for the period January 2022 to March 2022 when Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, section 194D or section 194H.

30.04.2022

9

A self-declaration form for seeking non-deduction of TDS on specific income as annual income of the tax assessee is less than the exemption limit. Upload declarations received from recipients in Form No. 15G/15H during the quarter ending March 2022.

30.04.2022

10

Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient where the annual payment made to one service provider (Non-Residents only)  exceeds Rs. 1,00,000 in one financial year for the specified and notified services

30.04.2022

11

​Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2021, to March 31, 2022

30.04.2022

12

Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient where the annual payment made to one service provider (Non-Residents only)  exceeds Rs. 1,00,000 in one financial year for the specified and notified services

30.04.2022

Sl.

Particulars of the Notification(s)

File No. / Circular No.

Link(s)

1.

Central Government hereby approves ‘Sri Shankara Cancer Foundation, Bangalore

Notification No. 14/2022

Click Here

2.

Deduction of Tax at Source – Income-tax Deduction from Salaries under section 192 of the Income-tax Act, 1961

Circular No. 4/2022

Click Here

3.

​Relaxation from the requirement of electronic filing of application in Form No.3CF for seeking approval under section 35(1 )(ii)/(iia)/(iii) of the Income-tax Act,1961 (the Act)

Circular No. 5/2022

Click Here

4.

Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form 10-IC for Assessment Year 2020-21

Circular No. 6/2022

Click Here

Tax period

Due Date

Particulars

March, 2022

20^thApril,

2022

Due Date for filling GSTR – 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year.

Due Date for filling GSTR – 3B return for the quarter of January to March 2022 for the taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.

Tax period

Due Date

No interest payable till

Particulars

March, 2022

22^nd April,

2022

Due Date for filling GSTR – 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B

Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

Tax period

Due Date

No interest payable till

Particulars

March, 2022

24^thApril,

2022

Group B States:Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

Tax period

Due Date

Remarks

Monthly return

(March, 2022)

11.04.2022

“1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year.

2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP”

Form No.

Compliance Particulars

Timeline 

Due Date

GSTR-5 & 5A

Non-resident ODIAR services provider file Monthly GST Return

20th of succeeding month

20.04.2022

GSTR -6

Every Input Service Distributor (ISD)

13th of succeeding month

13.04.2022

GSTR -7

Return for Tax Deducted at source to be filed by Tax Deductor

10th of succeeding month

10.04.2022

GSTR -8

E-Commerce operator registered under GST liable to TCS

10th of succeeding month

10.04.2022

Form No.

Compliance Particulars

Timeline 

Due Date

Details of outward supply-IFF&

Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

a)      GST QRMP monthly return due date for the month of March, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.

b)      Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

13th of succeeding month  – Monthly

Quarterly Return

13.04.2022

Form No.

Compliance Particulars

Due Date

RFD -10

Refund of Tax to Certain Persons

18 Months after the end of quarter for which refund is to be claimed

Form No.

Compliance Particulars

Timeline 

Due Date

CMP – 08

Quarterly challan-cum-statement to be furnished by composition taxpayers.

Quarterly – Jan. to Mar. 2022

18.04.2022

ITC – 04

GST ITC-04 is to be filed to provide details of goods sent to Job Worker or received back.

Quarterly – Jan. to Mar 2022

25.04.2022

Sl.

Notification Particulars

Notification No.

Link(s)

1.

Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017

169/01/2022-GST

Click Here

2.

Webinar on Smart Search HSN- An Enhanced search HSN functionality for taxpayers

GSTN Circular : 531

Click Here

3.

Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST.

02/2022-Central Tax

Click Here

4.

Webinar on Smart Search HSN- An Enhanced search HSN functionality for taxpayers.

GSTN Circular : 529

Click Here

5.

Enhanced Registration application user interface (UI)

GSTN Circular : 530

Click Here

6

Auto-population of e-invoice details into GSTR-1

GSTN Circular : 528

Click Here

Applicable Laws/Acts

Due Dates

Compliance Particulars

Forms / (Filing mode)

FEMA ACT 1999

Not later than 30 days from the date of issue of Capital instrument

FC-GPR is a form filed when the Indian company receives the Foreign Direct Investment and the company allots shares to a person resident outside India.

Form FC-GPR

FEMA ACT 1999

With in 60 days of receipt/ remittance of funds or transfer of capital instruments whichever is earlier.

Reporting of transfer of shares and other eligible securities between residents and non-residents and vice- versa is to be made in Form FC-TRS.

The onus of reporting shall be on the resident transferor/ transferee.

Form FC-TRS.

FEMA ACT 1999

within 30 days from the date of receipt of the amount of consideration.

A Limited Liability Partnership receiving amount of consideration and acquisition of profit shares is required to submit a report in the Form FDI LLP-1

Form FDI LLP-I

FEMA ACT 1999

within 60 days from the date of receipt of funds in

A Limited liability Partnership shall report disinvestment/ transfer of capital contribution or profit share between a resident and a non resident (or vice versa)

Form FDI LLP-II

FEMA ACT 1999

within 30 days from the date of allotment of capital instruments

The domestic custodian shall report the issue/ transfer/ of sponsored/ unsponsored depository receipts

Downstream statement -Form DI & reporting at FIFP too

Sl.

Particulars of the Circulars

Link

1

Investment in Umbrella Organization (UO) by Primary (Urban) Co-operative Banks

Click here

2

Renewal of the Bilateral Swap Arrangement between Japan and India

Click here

3

Sectoral Deployment of Bank Credit – January 2022

Click here

4

Lending and Deposit Rates of Scheduled Commercial Banks for the month of February 2022

Click here

5

RBI releases data on ECB/FCCB/RDB for January 2022

Click here

6

RBI launches the March 2022 round of the Inflation Expectations Survey of Households

Click here

7

Reserve Bank of India – Bulletin Weekly Statistical Supplement – Extract

Click here

8

Issue and regulation of share capital and securities – Primary (Urban) Co-operative Banks

Click here

9

Interest Equalization Scheme on Pre and Post Shipment Rupee Export Credit – Extension

Click here

10.

Exim Bank’s Government of India supported Line of Credit (LoC) of USD 7.29 million to the Government of Cooperative Republic of Guyana

Click here

11.

Exim Bank’s Government of India supported Line of Credit (LoC) of USD 500 million to the Government of the Democratic Socialist Republic of Sri Lanka

Click here

12

BE(A)WARE – A Booklet on Modus Operandi of Financial Frauds

Click here

13

Reserve Bank of India launches (a) UPI for Feature Phones (UPI123pay) and (b) 24×7 Helpline for Digital Payments (DigiSaathi)

Click here

14

NaBFID – All India Financial Institution (AIFI)

Click here

15

Reserve Bank of India – Bulletin Weekly Statistical Supplement – Extract

Click here

16

Exim Bank’s Government of India supported Line of Credit (LoC) of USD 500 million to the Government of the Democratic Socialist Republic of Sri Lanka

Click here

17

Master Direction – Reserve Bank of India (Regulatory Framework for Microfinance Loans) Directions, 2022

Click here

18

Result of Auction of State Development Loans of 08 State Governments Full Auction Result

Click here

19

Premature redemption of Sovereign Gold Bond Scheme (SGB) – Redemption Price for premature redemption due on March 17, 2022 (Series IV of SGB 2016-17)

Click here

20

Financial Action Task Force (FATF) High risk and other monitored jurisdictions – March 04, 2022

Click here

Applicable Laws/Acts

Timeline / Due Dates

Compliance Particulars

Forms / (Filing mode)

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

15.04.2022

PF Payment

ECR

ESIC (Employees’ State Insurance Act, 1948)

15.04.2022

ESIC Payment

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

The Apprenticeship Act 1961   

15.04.2022

Half Yearly Return March Ending

Form APP-2

The Employment Exchange (CNV) Act 1959 & Rules     

30.04.2022

Quarterly Return For Quarter Ended 31st March

ER-1 Rule 6

Sl.

Particulars

Link

1

TDS on EPF: When TDS is applicable on EPF withdrawal, how to avoid it

Click Here

2

How to transfer EPF account from EPFO to employer’s EPF trust and vice versa

Click Here

3

How to check your EPF claim status: Step-by-step guide

Click Here

4

Can 2 months gap in job affect 5-year continuous service norm to withdraw EPF?

Click Here

5

Employer has to pay damages for delay in payment of EPF contribution: SC

Click Here

6

230th meeting of Central Board of Trustees, Employees’ Provident Fund is being organised from 11th-12th March, 2022 in Guwahati, Assam.

Click Here

7

EPFO cuts interest rate to 8.1% for 2021-22, lowest in at least 16 years

Click Here

8

Here’s how to do EPF account transfer from EPFO to employer’s EPF trust

Click Here

9

EPFO processes all pending claims of women across the country

Click Here

10

EPFO investments: Commissioner to get power for prompt decisions

Click Here

11

EPFO urges companies to facilitate e-nomination of women employees

Click Here

12

Labour Minister Shri Bhupendra Yadav releases Book titled ‘Role of Labour in India’s Development’

Clickhere

13

EPF interest rate cut will force India’s salaried class to rework their retirement math

Click Here

14

Contributions to EPF exceeding Rs 2.5 lakh to be taxed, details here

Click Here

15

EPFO may have declared a lower interest rate of 8.1% for the FY 2021-22, but it remains a highly-attractive, tax-efficient, long-term investment avenue.

Click Here

Regulation reference

Timeline

For the quarter ended March

Regulation 31 (1) (b)- Shareholding Pattern

Within 21 days from the end of the quarter

By 21-April

27(2)(a) – Corporate Governance Report

Within 21 days from the end of the quarter.

By 21-April

Regulation 33 (3) (a) – Financial Results along with Limited review report/ Auditor’s report :

Within 60 days from the end of the FY.

By 30^th May

Regulation 13 (3) – Statement of Grievance Redressal Mechanism

Within 21 days from the end of the quarter.

By 21-April

Sl.

Compliance Particulars

Timeline

1

Regulation 7 (3) – Compliance Certificate certifying maintaining physical & electronic transfer facility

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

30^th April, 2022

2

Regulation 40(9) & (10)&Regulation 61(4)

The listed entity shall ensure that the share transfer agent and/or the in-house share transfer facility, as the case may be, produces a certificate from a practicing company secretary within one month of the end of each half of the financial year.

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

By 30^th April, 2022

Note: Reg. 61(4):The listed entity shall comply with requirements as specified in regulation 40 for transfer of securities including procedural requirements specified in Schedule VII.

Sl. No.

Regulation No.

Compliance Period

(Due Date)

Due Date

1.

Regulation 23(9)Related party transactions.

The listed entity shall make such disclosures every 6 months within 15 days from the date of publication of its standalone and consolidated financial results: Provided further that the listed entity shall make such disclosures every 6 months on the date of publication of its standalone and consolidated financial results with effect from April 1, 2023.

Within 15 days of FR

REG NO

REGULATION NO

PARTICULARS

TIMELINE

47 Advertisements in Newspapers.

47 (3) Advertisements in Newspapers

Financial results at 47 clause (b) of sub-regulation (1), shall be published within 48 hours of conclusion of the meeting of board of directors at which the financial results were approved.

48 HOURS

23 Related party transactions.

Reg 23(9) Related party transactions

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

30 days

24A Secretarial Audit.

Red 24A

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)

60 days from the Closure of FY

46 Website

46(2)(s)

The listed entity shall disseminate the following information under a separate section on its website separate audited financial statements of each subsidiary of the listed entity in respect of a relevant financial year, uploaded at least 21 days prior to the date of the annual general meeting which has been called to inter alia consider accounts of that financial year.]

21 days prior 1 days prior to the date of AGM

REG NO

REGULATION NO

PARTICULARS

TIMELINE

Intimation

Reg 29 read with Reg 33

intimation regarding item specified in clause 29(1) (a) to be discussed at the meeting of board of directors shall be given at least five days in advance (excluding the date of the intimation and date of the meeting), and such intimation shall include the date of such meeting of board of directors

 at least 5 working days in advance, excluding the date of the intimation and date of the meeting

Intimations and Disclosure of events or information to Stock Exchanges.

87B: Intimations and Disclosure of events or information to Stock Exchanges. READ WITH PART E OF Schedule III

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:

24 HOURS

Valuation, Rating and NAV disclosure.

87C(1) (iii)

An issuer whose security receipts are listed on a stock exchange shall ensure that: the net asset value is calculated on the basis of such independent valuation and the same is declared by the asset reconstruction company within fifteen days of the end of the quarter.

15 Days

Other corporate governance requirements.

Reg 27(2)

The listed entity shall submit a quarterly compliance report on corporate governance in the format as specified by the Board from time to time to the recognised stock exchange(s) within fifteen days from close of the quarter.

15 days

Indian Depository Receipt holding pattern & Shareholding details.

69(1)

The listed entity shall file with the stock exchange the Indian Depository Receipt holding pattern on a quarterly basis within fifteen days of end of the quarter in the format specified by the Board.

15 days from end of each quarter

REG NO

REGULATION NO

PARTICULARS

TIMELINE

30 Disclosure of events or information.

30(6) AND 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

24 HOURS

30 Disclosure of events or information.

30(6) AND sub-para 4 of Para A of Part A of Schedule III

The listed entity shall disclose to the Exchange(s), within 30 minutes of the closure of the meeting held to consider the following:
a) dividends and/or cash bonuses recommended or declared or the decision to pass any dividend and the date on which dividend shall be paid/dispatched;
b) any cancellation of dividend with reasons thereof;
c) the decision on buyback of securities;
d) the decision with respect to fund raising proposed to be undertaken
e) increase in capital by issue of bonus shares through capitalization including the date on which such bonus shares shall be credited/dispatched;
f) reissue of forfeited shares or securities, or the issue of shares or securities held in reserve for future issue or the creation in any form or manner of new shares or securities or any other rights, privileges or benefits to subscribe to;
g) short particulars of any other alterations of capital, including calls;

h) financial results;

i) decision on voluntary delisting by the listed entity from stock exchange(s).

30 MINUTES

31A: Conditions for re-classification of any person as promoter / public

31A(8)

The following events shall deemed to be material events and shall be disclosed by the listed entity to the stock exchanges as soon as reasonably possible and not later than twenty four hours from the occurrence of the event:
(a) receipt of request for re-classification by the listed entity from the promoter(s) seeking re-classification;
(b) minutes of the board meeting considering such request which would include the views of the board on the request;
(c) submission of application for re-classification of status as promoter/public by the listed entity to the stock exchanges;
(d) decision of the stock exchanges on such application as communicated to the listed entity;

24 HOURS

34 Annual Report.

34(1)(b)

In the event of any changes to the annual report, the revised copy along with the details of and explanation for the changes shall be sent not later than 48 hours after the annual general meeting.]

48 HOURS

44 Meetings of shareholders and voting

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.

48 HOURS

47 Advertisements in Newspapers.

47 (3) Advertisements in Newspapers

The listed entity shall publish the information specified in 47(1) in the newspaper simultaneously with the submission of the same to the stock exchange(s). The same is reproduced below
47(1) (a) notice of meeting of the board of directors where financial results shall be discussed (c )statements of deviation(s) or variation(s) as specified in sub-regulation (1) of regulation 32 on quarterly basis, after review by audit committee and its explanation in directors report in annual report;
(d) notices given to shareholders by advertisement

Simultaneously

–

SCHEDULE III PART PART A 7(A)

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

–

SCHEDULE III PART PART A 7(B)

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:
i. Detailed reasons for the resignation of independent directors as given by the said director shall be disclosed by the listed entities to the stock exchanges.
ii. The independent director shall, along with the detailed reasons, also provide a confirmation that there is no other material reasons other than those provided.
iii. The confirmation as provided by the independent director above shall also be disclosed by the listed entities to the stock exchanges along with the detailed reasons as specified in sub-clause (i) above.]

7 days from the date of resignation

7 Share Transfer Agent.

Reg 7(4) & (5) Share Transfer Agent.

The listed entity shall intimate any change or appointment of a new share transfer agent, to the stock exchange(s) within seven days of entering into the agreement.

7 DAYS

29

Reg 29(1)

The intimation required under 29 (1), shall be given at least two working days in advance, excluding the date of the intimation and date of the meeting Reg 29(1) is reproduced below: (b) proposal for buyback of securities ; (c) proposal for voluntary delisting by the listed entity from the stock exchange(s); (d) fund raising by way of further public offer, rights issue, American Depository Receipts/Global Depository Receipts/Foreign Currency Convertible Bonds, qualified institutions placement, debt issue, preferential issue or any other method and for determination of issue price:
Provided that intimation shall also be given in case of any annual general meeting or extraordinary general meeting or postal ballot that is proposed to be held for obtaining shareholder approval for further fund raising indicating type of issuance. (e) declaration/ recommendation of dividend, issue of convertible securities including convertible debentures or of debentures carrying a right to subscribe to equity shares or the passing over of dividend. (f) the proposal for declaration of bonus securities where such proposal is communicated to the board of directors of the listed entity as part of the agenda papers:

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

31 Holding of specified securities and shareholding pattern.

Reg 31 (1)(a)

The listed entity shall submit to the stock exchange(s) a statement showing holding of securities and shareholding pattern separately for each class of securities, in the format specified by the Board from time to time- one day prior to listing of its securities on the stock exchange(s);

1 day prior to listing of its securities on the stock exchange(s

31

Reg 31 (1 (c)

within ten days of any capital restructuring of the listed entity resulting in a change exceeding two per cent of the total paid-up share capital:

within 10 days of any capital restructuring

31A Conditions for re-classification of any person as promoter / public

Reg 31A

an application for re-classification of a promoter/ person belonging to promoter group to public to the stock exchanges has to be 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

30 days from the date of approval by shareholders in general meeting

37 Draft Scheme of Arrangement & Scheme of Arrangement.

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

39 Issuance of Certificates or Receipts/Letters/Advices for securities and dealing with unclaimed securities.

39(2)

The listed entity shall issue certificates or receipts or advices, as applicable, of subdivision, split, consolidation, renewal, exchanges, endorsements, issuance of duplicates thereof or issuance of new certificates or receipts or advices, as applicable, in cases of loss or old decrepit or worn out certificates or receipts or advices, as applicable within a period of thirty days from the date of such lodgement.

30 Days

39 Issuance of Certificates or Receipts/Letters/Advices for securities and dealing with unclaimed securities

39(3)

The listed entity shall submit information regarding loss of share certificates and issue of the duplicate certificates, to the stock exchange within two days of its getting information.

2 days of its getting information.

40 Transfer or transmission or transposition of securities.

40 (3)

On receipt of proper documentation, the listed entity 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 fifteen days from the date of such receipt of request for transfer

15 days

40 Transfer or transmission or transposition of securities.

40 (3)

the listed entity shall ensure that transmission requests are processed for securities held in dematerialized mode within seven days after receipt of the specified documents:

7 Days

40 Transfer or transmission or transposition of securities.

40 (3)

the listed entity shall ensure that transmission requests are processed for securities held in physical mode within twenty one days after receipt of the specified documents:

21 Days

–

SCHEDULE VII: TRANSFER OF SECURITIES (PART B (1))

In case of minor differences in the signature of the transferor(s), the listed entity shall follow the following procedure for registering transfer of securities:
(a) the listed entity shall promptly send to the first transferor(s), via speed post an intimation of the aforesaid defect in the documents and inform the transferor(s) that objection, supported by valid proof, is not lodged by the transferor(s) with the listed entity within fifteen days of receipt of the listed entity’s letter, then the securities shall be transferred

15 Days

42 Record Date or Date of closure of transfer books.

42(2)

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:

7 working days advance intimation excluding the date of the intimation and date of the meeting

42 Record Date or Date of closure of transfer books.

42(2)

in the case of rights issues, the listed entity shall give notice in advance of atleast three working days (excluding the date of intimation and the record date).]

3 working days advance intimation excluding the date of the intimation and date of the meeting

42 Record Date or Date of closure of transfer books.

42(3)

The listed entity shall recommend or declare all dividend and/or cash bonuses at least five working days (excluding the date of intimation and the record date) before the record date fixed for the purpose.

5 working days advance intimation excluding the date of the intimation and date of the meeting

46 Website

46 (3)(b)

The listed entity shall update any change in the content of its website within two working days from the date of such change in content.

 2 working days

50 Intimation to stock exchange(s).

50(1)

The listed entity shall give prior intimation to the stock exchange(s) at least eleven 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 working days

50 Intimation to stock exchange(s).

50(3)

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.

 2 working days advance intimation excluding the date of the intimation and date of the meeting

52 Financial Results.

52 (4) & (5)

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

 7 working days

52 Financial Results.

52 (4) & (8)

The listed entity shall, within two calendar days of the conclusion of the meeting of the board of directors, publish the financial results and statement referred to in reg 52 (4), in at least one English national daily newspaper circulating in the whole or substantially the whole of India.

two calendar days of the conclusion of the meeting

57 Other submissions to stock exchange(s).

57(1)

The listed entity shall submit a certificate to the stock exchange within two 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

60 Record Date

60(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 the recognised stock exchange(s) of the record date or of as many days as the stock exchange(s) may agree to or require specifying the purpose of the record date.

 7 working days advance intimation excluding the date of the intimation and date of the meeting

78 Record Date.

78(2)

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

notice in advance of at least 4 working days

82 Intimation and filings with stock exchange(s).

82(2)

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 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.

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

82 Intimation and filings with stock exchange(s).

82(3)

The listed entity shall submit such statements, reports or information including financial information pertaining to Schemes to stock exchange within seven days from the end of the month/ actual payment date, either by itself or through the servicer, on a monthly basis in the format as specified by the Board from time to time:
Provided that where periodicity of the receivables is not monthly, reporting shall be made for the relevant periods.

within 7 days

87 Record Date.

87(2)

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

 7 working days advance intimation excluding the date of the intimation and date of the meeting

87E Record Date.

87E(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 the 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.

 7 working days advance intimation excluding the date of the intimation and date of the meeting

Sl. No.

Regulation No.

Compliance Particular

Compliance Period

(Due Date)

1

Regulation 30(1)

Every person, who together with persons acting in concert with him, holds shares or voting rights entitling him to exercise 25% or more of the voting rights in a target company, shall disclose their aggregate shareholding and voting rights as of the 31^st day of March, in such target company in such form as may be specified.

Omitted

through introduction of SEBI (Substantial Acquisition of Shares and Takeovers) (Second Amendment) Regulations, 2021

Applicable w.e.f. 01.04.2022

2

Regulation 30(2)

The promoter of every target company shall together with persons acting in concert with him, disclose their aggregate shareholding and voting rights as of the thirty-first day of March, in such target company in such form as may

3.

Regulation 31(1) read with Regulation 28(3) of Takeover Regulations

AUGUST 7, 2019 CIRCULAR

https://www.sebi.gov.in/legal/circulars/aug-2019/disclosure-of-reasons-for-encumbrance-by-promoter-of-listed-companies_43837.html

The promoter of every listed company shall specifically disclose detailed reasons for encumbrance if the combined encumbrance by the promoter along with PACs with him equals or exceeds: a) 50% of their shareholding in the company; or b) 20% of the total share capital of the company,

within 2 (two) working days

(Provision Insertion: “Provided that the aforesaid disclosure requirement shall not be applicable where such encumbrance is undertaken in a depository”)

4.

Regulation 31(4)

Disclosure of encumbered shares

Promoter of every target company shall together with persons acting in concert with him, disclose their aggregate shareholding and voting rights as of the 31st March, in such target company in such form as may be specified

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.

Regulation No.

Compliance Particular

Compliance Period

(Due Date)

1

Schedule XIX – Para (2) of ICDR

Read with Reg 108 of SEBI LODR

“The issuer shall make an application for listing from the date of allotment, within such period as may be specified by the Board from time to time, to one or more recognized stock exchange(s)”.

In regard to above, it is specified that Issuer shall make an application to the exchange/s for listing in case of further issue of equity shares from thedate of allotment within 20 days (unless otherwise specified).

Within 20 days from the date of allotment

2

Regulation 162

The tenure of the convertible securities of the issuer shall not exceed eighteen months from the date of their allotment.

Within 18 months from date of allotment

3

SEBI CIRCULAR

Aug 19, 2019

https://www.sebi.gov.in/legal/circulars/aug-2019/non-compliance-with-certain-provisions-of-sebi-issue-of-capital-and-disclosure-requirements-regulations-2018-icdr-regulations-_43941.html

Application for trading approval to the stock exchange Listed entities shall make an application for trading approval to the stock exchange/s within 7 working days from the date of grant of listing approval by the stock exchange/s.

Within 7 working days from grant of date of listing approval

4

Regulation 76

Application for rights issue

The issuer along with lead managers and other parties related to the issue shall constitute an optional mechanism (non-cash mode only) to accept the applications of the shareholders to apply to rights issue subject to ensuring that no third-party payments shall be allowed in respect of any application.

5.

Regulation 77

Service of Documents

In case if the company fails to adhere to modes of dispatch through registered post or speed post or courier services due to Covid-19 conditions it will not be treated as non-compliance during the said period. The issuers shall publish required & necessary documents on the websites of the company, registrar, stock exchanges and the lead managers to the rights issue.

6

Regulation 84

Advertisement

Issuer has the flexibility to publish the advertisement in additional newspapers above those required in Regulation 84. The advertisement should also be made available on:

A. Website of the Issuer, Registrar, Lead Managers, and Stock Exchanges.

B. Television channels, radio, the internet, etc. to spread information related to the process.

Sl.

Regulation No.

Compliance Particular

Compliance Period

(Due Date)

1

Regulation 11 and 24(iv)

Extinguishment of equity shares in connection with Buyback The particulars of the security certificates extinguished and destroyed shall be furnished by the company to the stock exchanges where the shares or other specified securities of the company are listed within seven days of extinguishment and destruction of the certificates

7 days of extinguishment and destruction of the certificates

2

Regulation 24(i) (f)

Minimum time between buy back and raising of funds

Temporary relaxation in the period of restriction

provided in Regulation 24(i)(f) from “one year” to “six months”

Applicable up to December 31, 2020 only

Sl. No.

Compliance Particulars

Due Date

1.

Regulation 76 (Quarter, January – March 2022)Reconciliation of Shares and Capital Audit

Within 30 days from end of quarter.

2.

Regulation 74 (5): Processing of demat requests form by Issuer/RTAs – Certificate Received from Registrar(Quarter, January – March 2022)

Within 15 days from the end of each quarter.

Sl.

Particulars

Link

1.

Adjudication order in respect of ABN Global Securities Private Limited in the matter of dealing in Illiquid Stock Options at BSE

Click Here

2.

Ms.MadhabiPuriBuch takes charge as Chairperson, SEBI

Click Here

3.

Securities and Exchange Board of India (Employees’ Service) Regulations, 2001 [Last amended on January 24, 2022]

Click Here

4.

Automation of disclosure requirements under SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011-System Driven Disclosures – Ease of doing business.

Click Here

5.

Change in UPI limits – Revision to Operational Circular for issue and listing of Non-convertible Securities, Securitised Debt Instruments, Security Receipts, Municipal Debt Securities and Commercial Paper

Click Here

6.

Adjudication Order in respect of Ashok Kumar Kapoor HUF in the matter of dealings in Illiquid Stock Options at the BSE.

Click Here

7.

Right Issues – Letter of Offer of Tilak Ventures Limited

Click Here

8.

SEBI conducts search and seizure operations in multiple locations across country; SEBI cautions investors not to rely on unsolicited investment tips received through Social Media platforms

Click Here

9.

Extension of timeline for submission of public comments on the Consultation Paper for Environmental, Social and Governance (ESG) Rating Providers for Securities Markets

Click Here

10.

Discontinuation of usage of pool accounts for transactions in the units of Mutual Funds: Clarifications with respect to Circulars dated October 4, 2021

Click Here

11.

Takeovers- Eureka Forbes Limited

Click Here

12.

Public Issues – P.E. Analytics Limited-SME issue- Prospectus

Click Here

13.

Securities and Exchange Board of India (Alternative Investment Funds) (Second Amendment) Regulations, 2022

Click Here

14.

Muni Bonds Private Issues –   Vadodara Municipal Corporation

Click Here

15.

Revision in Orders Per Second limit for algorithmic trading in Commodity Derivatives Segment of the Stock Exchange

Click Here

16.

Adjudication Order in respect of SurbhiJalan in the matter of dealings in Illiquid Stock Options at BSE Limited

Click Here

17

Standardisation of industry classification – Revision in Chapter – XIV of Operational Circular for issue and listing of Non-convertible Securities, Securitised Debt Instruments, Security Receipts, Municipal Debt Securities and Commercial Paper

Click Here

18

Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2022

Click Here

19

Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 [Last amended on March 22, 2022

Click Here

20

Change in control of Sponsor and/or Manager of Alternative Investment Fund involving scheme of arrangement under Companies Act, 2013

Click Here

21

SEBI Bulletin – March 2022 [MSWord]   [MSExcel]

Click Here

22

Introduction of Options on Commodity Indices – Product Design and Risk Management Framework

Click Here

Applicable Laws/Acts

Due Dates

Compliance Particulars

Forms / Filing mode

Companies Act, 2013

Within 180 Days From The Date Of Incorporation Of The Company

(one time compliance only)

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.

MCA E- Form INC 20A

(one time compliance)

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 companyClick Here

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

within 30 days of acquiring beneficial interest

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

 (the date of receipt of declaration in BEN-1 )

CLICK HERE

Form BEN – 2

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

Companies Act, 2013

Annual Compliance

(30.09.2021)

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

Last date for filing DIR-3 KYC for Financial year 2021-22 is 30^th September, 2022

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 270 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

Click Here

Note on NFRA -2Click Here

NFRA-2

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

Companies Act, 2013

Within 15 days of appointment of an auditor.

The Ministry in its General Circular No. 12/2018 dated 13th December, 2018 clarified that filing of Form NFRA-1 is applicable only for Bodies Corporate and ruled out filing by Companies as defined under sub-section (20) of Section 2 the Act.

E – Form

NFRA -1

Companies Act, 2013

Within 30 days of the board meeting

Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed.

MGT-14

 (Filing of resolution with MCA)

Companies Act, 2013

Within 60 (sixty) days from the conclusion of each half year.

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

E-Form PAS – 6

Companies Act, 2013

For half year period ‘October to March’

–by 30th April, 2022

All Specified Companies (i.e. Companies who get supplies of goods or services from micro and small enterprises and whose payments to micro and small enterprise suppliers exceed 45 days from the date of acceptance or the date of deemed acceptance of the goods or services as per section 9 of the Micro, Small and Medium Enterprises Development Act, 2006) to file details of all outstanding dues to Micro or small enterprises suppliers existing on 22nd January, 2019 within thirty days.

Form MSME -1

Companies Act, 2013

One Time compliances

Registration of Entities for undertaking CSR activities – Trust/ Society/ Section 8 Company need to file before Acceptance of Donation as CSR w.e.f. 01st April 2021

E-Form CSR-1

Sl.

Particulars of the Circulars

Link

1

Relaxation on levy of additional fees is given till 15.03.2022 for filing of e-forms AOC-4, AOC-4 (CFS), AOC-4, AOC-4 XBRL AOC-4 Non-XBRL and 31.03.2022 for MGT-7/MGT-7A for the financial year ended on 31.03.2021.

To avoid any last-minute payment transaction issues, Stakeholders may avail ‘Pay Later option’ for form filings and save the challan which gets generated on the screen for future reference

Click Here

2

Keeping in view of proposed launch of LLP Modules in MCA21 V3, please take note that LLP e-Filings will not be available from 25th Feb 2022, 12:00 AM till 05th Mar 2022, 11:59 PM

Click Here

3

Invitation of application for appointment of Chartered Accountant/Company Secretary/Cost Accountant having requisite Qualification & Skill as Young Professional in ROC Guwahati.

Click Here

4

LLP (2nd Amendment) Rules 2022

Click Here

5

Notice for inviting Applications for company Experts on Mediation and Conciliation, North West Region, Ahmedabad

Click Here

6

Dissolution Notice of M/s Apex Cable Pvt. Ltd & M/s Biwani Cold Rolling Mills Ltd (cos.in liquidation) |

Click Here

7

Login related Informational Messages For the existing V2 users having V2 login IDs and Passwords:

a)      No need to re-register on V3 portal;

b)      To login: The existing users may use their respective V2 user IDs and Password for the first time;

c)      After Login: To access the services of filing LLP forms in V3, the users need to upgrade their profile from Registered to Business user (option available on top right corner);

d)     For Company related filings in V2: the Users are required to use? Login to Company Filings? Option on the login page with their exisitng V2 credentials only.

Click Here

8

Publication of notice u/s 75 of the LLP Act,2008 read with Rule 37(2) of Limited Liability Partnership Rules,2009.

Click Here

9

Sale Notice-in the matter of M/S. JanamadhyamaPrakashana Limited (In Liqn) issued by the OL Bengaluru

Click Here

10

Govt plans to bring out new accounting norms for LLPs: The government notifies accounting standards scripted by the Institute of Chartered Accountants of India (ICAI) for different entities from time to time.

Click Here

Sl.

Notification(s)

Link(s)

1.

In the matter of Mr.VishwanathShridharPrabhu, Registered Valuer

Click here

2.

Quarterly Newsletter for Oct-Dec, 2021

Click here

3

Insolvency and Bankruptcy Board of India signs Memorandum of Understanding (MoU) with Indian Banks Association (IBA) at a Workshop on “Committee of Creditors: An Institution of Public Faith” at New Delhi.

Click here

4

Recovery blues for lenders under IBC; pandemic, delay in resolutions hit insolvency proceedings

Click here

5

Corporate Insolvency Resolution Processes Ending with Order of Liquidation: As on 31st December, 2021

Click here

6

Corporate Insolvency Resolution Processes Yielding Resolution Plans: As on 31st December, 2021

Click here

7

Governor of Maharashtra presented Nitin Vinod Shah, Director-IBC, the prestigious Times Applaud Trendsetter Award 2022

Click here

8

Need fresh look at IBC to bring it back on track

Click here

9

Related party under IBC: Appu Hotels case

Click here

10

In the matter of Ms. Rita Gupta, Insolvency Professional

Click here

11

Liquidation Processes Ending with Order of Dissolution/Closure: As on 31st December, 2021

Click here

12

Voluntary Liquidation Processes Ending with Order of Dissolution: As on 31st December, 2021

Click here

13

R-Naval resolution bids: Nikhil Merchant’s Swan Energy ineligible under Section 29A of IBC

Click here

14

IBC contravention: IBBI bars insolvency professional Rita Gupta for one year

Click here

15

Financial creditors realise 221% of liquidation value and 51% of admitted claims through corporate insolvency resolution process

Click here

16

In the matter of Mr. Umesh Garg, Insolvency Professional

Click here

17

Invitation of Public comments: Discussion paper on Engagement and appointment of ‘Professionals’ in a Corporate Insolvency Resolution Process

Click here

18

Graduate Insolvency Programme at IICA: Admission Prospectus for 2022-24

Click here

19

NCLT has disposed of 62,000 cases out of about 83,000 filed: Official

Click here

Sl.

Particulars

Link

1

Government invites applications for National Startup Awards 2022 across 17 sectors and 7 special categories

Click here

2

Invitation for public comments on draft ‘IFSCA Guidance framework on Sustainable and Sustainability linked lending by financial institutions in IFSCs’

Click here

3

MoD accords in-principle approval to four projects under Make-I (Government Funded) & five under Make-II (industry-funded) categories of Defence Acquisition Procedure 2020

Click here

4

Draft notification issued for validity of fitness certificate and registration mark of the motor vehicle to be exhibited on the vehicles in the manner as prescribed in the draft rules

Click here

5

Notification issued for Detailed Accident Report and incorporation of validated mobile number in Certificate of Insurance

Click here

6

Government holds consultation with film industry on proposed amendments to Cinematograph Act

Click here

7

Cabinet approves establishment of WHO Global Centre for Traditional Medicine in India

Click here

8

Cabinet  approves Memorandum of Understanding signed between the Indian Council of Medical Research, India and the National Institute of Allergy and Infectious Diseases, National Institute of Health of Department of Health and Human Services, USA

Click here

9

Cabinet approves Amendment of the Second Schedule to the Mines and Minerals (Development and Regulation) Act, 1957 for specifying rate of royalty in respect of certain minerals

Click here

10

Ministry of Tourism invites final comments on draft report for setting up National Digital Tourism Mission

Click here