Compliance Calendar

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Private Limited Companies
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Limited Liability Partnership

Private Limited Companies — Compliance Master

Under the Companies Act, 2013. Applicable to all Private Limited Companies.

Periodicity
All Event-based Annual Continuous Periodic One-time
# Section / Rule Compliance Mode Form Timeline Periodicity Applicable
1 Sec 12 Registered Office Verification MCA Filing INC-22 Within 30 days of incorporation Event-based
2 Sec 10A Commencement of Business Declaration MCA Filing INC-20A Within 180 days of incorporation One-time
3 Sec 139 Appointment of First Auditor MCA Filing ADT-1 Within 30 days of Date of Incorporation Event-based
4 Sec 152 Appointment of Director MCA Filing DIR-12 Within 30 days of appointment Event-based
5 Sec 161 Additional Director Appointment MCA Filing DIR-12 Within 30 days of appointment Event-based
6 Sec 170 r/w Rule 8 Change in Designation (e.g. Director to MD / WTD / CEO) MCA Filing DIR-12 Within 30 days of change Event-based
7 Sec 196 / 203 Appointment of KMP (MD / CEO / WTD + CS + CFO) MCA Filing DIR-12 + MR-1 DIR-12: within 30 days
MR-1: within 60 days
Event-based
8 Sec 168 / 203 Resignation of Director / MD / WTD / KMP MCA Filing DIR-12 Within 30 days of resignation Event-based
9 Sec 164 Disqualification of Director MCA Filing DIR-9 Within 30 days of occurrence Event-based
10 Sec 170 Register of Directors — Maintenance & Update Internal Register Immediate update on any change Continuous
11 Sec 39 Allotment of Shares MCA Filing PAS-3 Within 30 days of allotment Event-based
12 Sec 42 Private Placement of Securities MCA Filing PAS-4, PAS-5, PAS-3 PAS-3 within 15 days of allotment Event-based
13 Sec 62 Rights Issue MCA Filing PAS-3 Within 30 days of allotment Event-based
14 Sec 66 Reduction of Share Capital NCLT + MCA INC-28 Within 30 days of order Event-based
15 Sec 77 Creation of Charge MCA Filing CHG-1 Within 30 days of creation Event-based
16 Sec 78 Charge Registration by Holder MCA Filing CHG-1 Within 30 days Event-based
17 Sec 82 Satisfaction of Charge MCA Filing CHG-4 Within 30 days of satisfaction Event-based
18 Sec 92 Annual Return MCA Filing MGT-7 / MGT-7A Within 60 days of AGM Annual
19 Sec 137 Filing of Financial Statements MCA Filing AOC-4 Within 30 days of AGM Annual
20 Sec 134 Board Report MCA Filing Part of AOC-4 Filed along with financial statements Annual
21 Sec 184 MBP-1 — Director's Disclosure of Interest Internal Declaration At first Board Meeting of each financial year Annual
22 Sec 173 Board Meetings — Conduct Internal Minutes Minimum 4 meetings per year; gap not exceeding 120 days Periodic
23 Sec 117 Filing of Resolutions with Registrar MCA Filing MGT-14 Within 30 days of passing resolution Event-based
24 Sec 13 Change in Memorandum of Association (MOA) MCA Filing MGT-14 Within 30 days of alteration Event-based
25 Sec 14 Change in Articles of Association (AOA) MCA Filing MGT-14 Within 30 days of alteration Event-based
26 Sec 12 Change in Registered Office MCA Filing INC-22 Within 30 days of change Event-based
27 Sec 18 Conversion of Company MCA Filing INC-27 Within 15 days of conversion Event-based
28 Sec 139 Appointment of Auditor (subsequent) MCA Filing ADT-1 Within 15 days of AGM Event-based
29 Sec 140 Resignation of Auditor MCA Filing ADT-3 Within 30 days of resignation Event-based
30 Sec 90 Significant Beneficial Owner (SBO) Declaration MCA Filing BEN-2 Within 30 days of receipt of declaration Event-based
31 Sec 179 Board Resolutions — Borrowings, etc. MCA Filing MGT-14 Within 30 days of passing resolution Event-based
32 Sec 455 Application for Dormant Status MCA Filing MSC-1 As applicable Event-based

Public Limited Companies — Compliance Master

Under the Companies Act, 2013. Applicable to all Public Limited Companies.

Periodicity
All Event-based Annual Continuous Periodic One-time
# Section / Rule Compliance Mode Form Timeline Periodicity Applicable
1 Sec 12 Registered Office Verification MCA Filing INC-22 Within 30 days of incorporation Event-based
2 Sec 10A Commencement of Business Declaration MCA Filing INC-20A Within 180 days of incorporation One-time
3 Sec 139 Appointment of First Auditor MCA Filing ADT-1 Within 30 days of Date of Incorporation Event-based
4 Sec 152 Appointment of Director MCA Filing DIR-12 Within 30 days of appointment Event-based
5 Sec 161 Additional Director Appointment MCA Filing DIR-12 Within 30 days of appointment Event-based
6 Sec 170 r/w Rule 8 Change in Designation (e.g. Director to MD / WTD / CEO) MCA Filing DIR-12 Within 30 days of change Event-based
7 Sec 196 / 203 Appointment of KMP — MD / CEO / WTD + CS + CFO (Mandatory) MCA Filing DIR-12 + MR-1 DIR-12: within 30 days
MR-1: within 60 days
Event-based
8 Sec 168 / 203 Resignation of Director / MD / WTD / KMP MCA Filing DIR-12 Within 30 days of resignation Event-based
9 Sec 203(4) Filling Vacancy of KMP MCA Filing DIR-12 Within 6 months of vacancy Event-based
10 Sec 164 Disqualification of Director MCA Filing DIR-9 Within 30 days of occurrence Event-based
11 Sec 170 Register of Directors — Maintenance & Update Internal Register Immediate update on any change Continuous
12 Sec 149 Appointment of Independent Director MCA Filing DIR-12 Within 30 days of appointment Event-based
13 Sec 149(4) Minimum 1/3rd Independent Directors on Board Internal + Disclosure NA Continuous compliance Continuous
14 Sec 149 Woman Director (Listed / Prescribed Class) MCA Filing DIR-12 Within 30 days of appointment Event-based
15 Sec 165 Limit on Directorships Internal Declaration Immediate upon appointment Continuous
16 Sec 177 Audit Committee — Constitution & Functioning Internal NA Continuous compliance Continuous
17 Sec 178 Nomination & Remuneration Committee Internal NA Continuous compliance Continuous
18 Sec 178 Stakeholders Relationship Committee Internal NA Continuous compliance Continuous
19 Sec 39 Allotment of Shares MCA Filing PAS-3 Within 30 days of allotment Event-based
20 Sec 42 Private Placement of Securities MCA Filing PAS-4, PAS-5, PAS-3 PAS-3 within 15 days of allotment Event-based
21 Sec 62 Rights Issue MCA Filing PAS-3 Within 30 days of allotment Event-based
22 Sec 62 Preferential Issue MCA Filing PAS-3 Within 30 days of allotment Event-based
23 Sec 66 Reduction of Share Capital NCLT + MCA INC-28 Within 30 days of order Event-based
24 Sec 23 Public Issue / Listing of Securities SEBI + MCA Various As per applicable law Event-based
25 Sec 77 Creation of Charge MCA Filing CHG-1 Within 30 days of creation Event-based
26 Sec 78 Charge Registration by Holder MCA Filing CHG-1 Within 30 days Event-based
27 Sec 82 Satisfaction of Charge MCA Filing CHG-4 Within 30 days of satisfaction Event-based
28 Sec 92 Annual Return MCA Filing MGT-7 / MGT-7A Within 60 days of AGM Annual
29 Sec 92 Certification of Annual Return by PCS MCA Filing MGT-8 Filed along with MGT-7 Annual
30 Sec 137 Filing of Financial Statements MCA Filing AOC-4 Within 30 days of AGM Annual
31 Sec 134 Board Report MCA Filing Part of AOC-4 Filed along with financial statements Annual
32 Sec 184 MBP-1 — Director's Disclosure of Interest Internal Declaration At first Board Meeting of each financial year Annual
33 Sec 204 Secretarial Audit Report MCA Filing MR-3 (Annexure to Board Report) Filed with Board Report annually Annual
34 Sec 173 Board Meetings — Minimum 4 per Year Internal Minutes Quarterly; gap not exceeding 120 days Periodic
35 Sec 117 Filing of Resolutions with Registrar MCA Filing MGT-14 Within 30 days of passing resolution Event-based
36 Sec 13 Change in Memorandum of Association (MOA) MCA Filing MGT-14 Within 30 days of alteration Event-based
37 Sec 14 Change in Articles of Association (AOA) MCA Filing MGT-14 Within 30 days of alteration Event-based
38 Sec 12 Change in Registered Office MCA Filing INC-22 Within 30 days of change Event-based
39 Sec 18 Conversion of Company MCA Filing INC-27 Within 15 days of conversion Event-based
40 Sec 139 Appointment of Auditor (subsequent) MCA Filing ADT-1 Within 15 days of AGM Event-based
41 Sec 140 Resignation of Auditor MCA Filing ADT-3 Within 30 days of resignation Event-based
42 Sec 90 Significant Beneficial Owner (SBO) Declaration MCA Filing BEN-2 Within 30 days of receipt of declaration Event-based
43 Sec 179 Board Resolutions — Borrowings, etc. MCA Filing MGT-14 Within 30 days of passing resolution Event-based
44 Sec 455 Application for Dormant Status MCA Filing MSC-1 As applicable Event-based

Listed Company — Compliance Master

Covers SEBI LODR, SAST and PIT Regulations. Use filters below to drill down by regulatory framework or periodicity.

Regulatory Framework
All Frameworks LODR SAST PIT
Periodicity
All Quarterly Annual Half-yearly Continuous Event-based
# Regulation Compliance Framework Timeline Format / Mode Periodicity Applicable
1 Reg 6 – LODR Appointment of Compliance Officer LODR Within 3 months of vacancy SE Intimation Event-based
2 Reg 7 – LODR Appointment / Change of Registrar & Transfer Agent (RTA) LODR Within 7 days of appointment/change Tripartite Agreement + SE Filing Event-based
3 Reg 9 – LODR Preservation of Documents Policy LODR Continuous — Board approved policy to be in place Board Approved Policy Continuous
4 Reg 10 – LODR Filing on Stock Exchange Platform LODR As prescribed by NSE/BSE NSE/BSE Electronic System Continuous
5 Reg 12 – LODR Payment of Dividend/Interest through Electronic Banking Mode LODR As applicable Electronic Banking Mode Event-based
6 Reg 13(1) – LODR Redressal of Investor Complaints via SCORES LODR Within 21 days of receipt of complaint SCORES Continuous
7 Reg 13(3) – LODR Statement of Investor Complaints LODR Within 21 days of end of each quarter SE Format Quarterly
8 Reg 14 – LODR Payment of Annual Listing Fees LODR As specified by the Stock Exchange Exchange Invoice Annual
9 Reg 17 – LODR Board Composition — Minimum 6 directors; at least 1/3 Independent Directors LODR Continuous compliance Annual Report Disclosure Continuous
10 Reg 17(8) – LODR CEO/CFO Certificate on Financial Statements LODR Along with quarterly/annual financial results Signed Certificate Quarterly
11 Reg 18 – LODR Audit Committee — Constitution and Functioning LODR Continuous compliance Board Records Continuous
12 Reg 19 – LODR Nomination and Remuneration Committee (NRC) LODR Continuous compliance Policy Document Continuous
13 Reg 20 – LODR Stakeholders Relationship Committee LODR Continuous compliance Board Records Continuous
14 Reg 21 – LODR Risk Management Committee LODR Continuous compliance Risk Policy Continuous
15 Reg 22 – LODR Vigil Mechanism / Whistle Blower Policy LODR Continuous compliance Policy Document Continuous
16 Reg 23 – LODR Related Party Transactions (RPT) — Prior Approval & Omnibus Approval LODR Prior Audit Committee approval; half-yearly reporting Audit Committee Approval + SE Disclosure Continuous
17 Reg 23(9) – LODR RPT Disclosure on Stock Exchange LODR Within 30 days of end of each half-year SE Format Half-yearly
18 Reg 24 – LODR Subsidiary Governance — Board Oversight LODR Continuous compliance Board Notes Continuous
19 Reg 24A – LODR Secretarial Audit Report LODR Within 60 days from end of financial year MR-3 Annual
20 Reg 25 – LODR Independent Directors — Compliance with Obligations LODR Continuous compliance Declaration Continuous
21 Reg 26 – LODR Director / KMP Obligations and Disclosures LODR Continuous compliance Disclosure Continuous
22 Reg 27(2) – LODR Corporate Governance Report LODR Within 21 days of end of each quarter SE Format (XML/PDF) Quarterly
23 Reg 28 – LODR In-principle Approval for Issuance of Securities LODR Before issue of securities SE Filing Event-based
24 Reg 29 – LODR Prior Intimation of Board Meeting LODR 2–5 working days prior to meeting SE Filing Event-based
25 Reg 30 – LODR Material Events / Information Disclosure LODR Within 24 hours; within 30 minutes for board meeting outcomes SE Filing (PDF/XML) Event-based
26 Reg 31 – LODR Shareholding Pattern LODR Within 21 days of end of each quarter XBRL/XML Quarterly
27 Reg 32 – LODR Statement of Deviation / Variation in Use of Funds LODR Within 45 days of end of each quarter SE Format Quarterly
28 Reg 33(3)(a) – LODR Quarterly Financial Results LODR Within 45 days of end of each quarter XBRL + Limited Review Report Quarterly
29 Reg 33(3)(d) – LODR Annual Financial Results LODR Within 60 days of end of financial year XBRL + Audit Report Annual
30 Reg 34 – LODR Annual Report LODR Within 21 days of AGM PDF Annual
31 Reg 36 – LODR Notice of AGM / EGM to Stock Exchange LODR Prior to the date of meeting PDF Event-based
32 Reg 37 – LODR Scheme of Arrangement — SE Approval LODR Before filing with NCLT SE Approval Event-based
33 Reg 38 – LODR Minimum Public Shareholding (MPS) LODR Continuous compliance Compliance Disclosure Continuous
34 Reg 39 – LODR Loss of Share Certificate — Intimation LODR Within 2 working days of receipt of intimation SE Filing Event-based
35 Reg 40(9) – LODR PCS Certificate for Share Transfer/Transmission LODR Within 1 month of end of each half-year Certificate Half-yearly
36 Reg 40(10) – LODR Filing of PCS Certificate on Stock Exchange LODR Within 1 month of end of each half-year SE Filing Half-yearly
37 Reg 42 – LODR Intimation of Record Date / Book Closure LODR At least 7 working days prior SE Intimation Event-based
38 Reg 44 – LODR Voting Results — Remote E-voting & Poll LODR Within 2 working days of conclusion of meeting SE Format Event-based
39 Reg 45 – LODR Change of Name — Prior Approval LODR Prior approval from Stock Exchange required SE Filing Event-based
40 Reg 46(2) – LODR Website Disclosures — Company Details, Board Composition, Policies (Code of Conduct, RPT Policy, Vigil Mechanism, NRC Criteria, Material Subsidiary Policy) LODR Immediate update upon change/adoption Website (HTML/PDF) Continuous
41 Reg 46(2)(j) – LODR Familiarisation Programme Details for Independent Directors — Website LODR Periodic update after each programme Website (PDF) Continuous
42 Reg 46(2)(m) & (n) – LODR Financial Results and Shareholding Pattern on Website LODR Within 2 working days of filing with Stock Exchange Website (PDF) Quarterly
43 Reg 46(2)(p) & (q) – LODR Schedule of Analyst Meets and Investor Presentations on Website LODR Prior to or within 2 working days of meeting/presentation Website (PDF) Event-based
44 Reg 46(2)(r) – LODR Audio/Video Recordings & Transcripts of Earnings Calls on Website LODR Within prescribed timeline after earnings call Website (Audio/PDF) Quarterly
45 Reg 46(2)(t) – LODR Annual Return (MGT-7) on Website LODR Within 2 working days of filing with MCA Website (PDF) Annual
46 Reg 47 – LODR Newspaper Advertisement — Financial Results / Notices LODR Within 48 hours of filing with Stock Exchange Newspaper Publication Event-based
47 Reg 3(1) – SAST Open Offer — Acquisition of 25% or more voting rights SAST Immediate — Public Announcement on trigger PA + SE Filing + Newspaper Event-based
48 Reg 3(2) – SAST Creeping Acquisition — More than 5% in a financial year SAST Immediate — Public Announcement on trigger PA + SE Filing + Newspaper Event-based
49 Reg 4 – SAST Acquisition of Control — Directly or Indirectly SAST Immediate — Public Announcement on trigger PA + SE Filing + Newspaper Event-based
50 Reg 5 – SAST Indirect Acquisition — Through Holding Entity SAST Immediate upon triggering PA + DPS Event-based
51 Reg 5A – SAST Delisting Intent Disclosure During Open Offer SAST At the stage of PA/DPS PA + DPS Event-based
52 Reg 6 – SAST Voluntary Open Offer SAST Immediate upon decision to acquire PA + SE Filing + Newspaper Event-based
53 Reg 8 – SAST Offer Price Disclosure SAST At DPS/LOF stage DPS + LOF Event-based
54 Reg 10 – SAST Exempt Acquisitions — Disclosure of Exemption SAST As required under regulation SE Filing — Disclosure Event-based
55 Reg 13 – SAST Public Announcement (PA) SAST Immediate upon trigger event PA — SE + Newspaper Event-based
56 Reg 14 – SAST Detailed Public Statement (DPS) SAST Within 5 working days of PA DPS — SE + Newspaper Event-based
57 Reg 16 – SAST Draft Letter of Offer (DLOF) Filing with SEBI SAST Within 5 working days of DPS DLOF — SE Filing Event-based
58 Reg 18 – SAST Final Letter of Offer (LOF) Dispatch to Shareholders SAST Before commencement of tendering period LOF — SE + Shareholders Event-based
59 Reg 19 – SAST Tendering Period for Open Offer SAST Minimum 10 working days NA Event-based
60 Reg 21 – SAST Completion of Acquisition — Settlement SAST Within 10 working days of offer closure Payment Event-based
61 Reg 22 – SAST Payment of Consideration to Shareholders SAST Within 10 working days of acceptance of shares Payment Event-based
62 Reg 27 – SAST Post Offer Advertisement SAST Within 5 working days of completion of offer SE + Newspaper Event-based
63 Reg 29 – SAST Disclosure of Acquisition / Disposal — Threshold Crossings SAST Within 2 working days of crossing threshold SE Filing Event-based
64 Reg 3 – PIT Restriction on Communication of Unpublished Price Sensitive Information (UPSI) PIT Continuous — Immediate restriction Internal Policy / Controls Continuous
65 Reg 3(5) – PIT Structured Digital Database (SDD) — Maintenance of UPSI Sharing Records PIT Entry within 2 days of sharing UPSI Internal Database Continuous
66 Reg 4 – PIT Prohibition on Insider Trading PIT Continuous — Immediate restriction on trade while in possession of UPSI Internal Monitoring Continuous
67 Reg 5 – PIT Trading Plan — Approval by Compliance Officer PIT Approval within 2 trading days of submission SE Filing + Internal Records Event-based
68 Reg 5(2) – PIT Cooling-off Period for Trading Plan PIT 120 days before commencement of trading under plan Internal — Plan Condition Event-based
69 Reg 5(5) – PIT Disclosure of Approved Trading Plan on SE PIT Same day as approval of plan SE Filing Event-based
70 Reg 6 – PIT General Disclosures — Holdings by Insiders PIT As specified under the regulation Internal Records Continuous
71 Reg 7(1)(b) – PIT Initial Disclosure of Shareholding by KMP / Director upon Appointment PIT Within 7 days of appointment Form B — Company + SE Event-based
72 Reg 7(2) – PIT Continual Disclosure by Insider upon Trade (above threshold) PIT Within 2 trading days of trade Form C — Company + SE Event-based
73 Reg 7(2) – PIT Company Disclosure to Stock Exchange on Receipt of Insider Disclosure PIT Within 2 trading days of receipt SE Filing Event-based
74 Reg 8 – PIT Code of Fair Disclosure — Publication on Website PIT Immediate upon adoption or change of policy Website — Policy Document Continuous
75 Reg 9 – PIT Code of Conduct for Insiders — Adoption & Implementation PIT Continuous compliance Internal Policy Continuous
76 Reg 9A – PIT Internal Controls for UPSI Handling PIT Continuous compliance Internal Systems Continuous
77 Reg 9A(4) – PIT Inquiry on Leak of UPSI — Intimation to SEBI / SE PIT Prompt intimation upon detection of leak / suspected leak SE + Internal Report Event-based
78 Reg 9A(5) – PIT Whistle Blower Mechanism — Implementation PIT Continuous compliance Internal Policy Continuous

Limited Liability Partnership — Compliance Master

Under the LLP Act, 2008 and LLP Rules, 2009.

Periodicity
All Event-based Annual Continuous Periodic One-time
# Section / Rule Compliance Mode Form Timeline Periodicity Applicable
1 Sec 11 Incorporation of LLP MCA Filing FiLLiP At time of incorporation One-time
2 Rule 21 LLP Agreement Filing MCA Filing Form 3 Within 30 days of incorporation Event-based
3 Sec 25 Registered Office of LLP — Intimation / Change MCA Filing Form 15 Within 30 days of change Event-based
4 Sec 7 Minimum Two Designated Partners Internal NA Continuous compliance Continuous
5 Sec 7(4) Consent of Designated Partner MCA Filing Form 9 At time of appointment Event-based
6 Sec 25(2) Appointment / Cessation of Partner or Designated Partner MCA Filing Form 4 Within 30 days of appointment / resignation / change Event-based
7 Sec 8 Liability of Designated Partner — Continuous Obligation Internal NA Continuous compliance Continuous
8 Sec 23 LLP Agreement — Execution MCA Filing Form 3 Within 30 days of execution Event-based
9 Sec 23 Change in Profit Sharing / Terms of LLP Agreement MCA Filing Form 3 Within 30 days of amendment Event-based
10 Sec 34 Statement of Account & Solvency MCA Filing Form 8 On or before 30th October every year Annual
11 Sec 35 Annual Return MCA Filing Form 11 On or before 30th May every year Annual
12 Sec 34(4) Audit of Accounts (if turnover > ₹40L or contribution > ₹25L) Internal Audit Report Before filing of Form 8 i.e. before 30th October Annual
13 LLP Rules Maintenance of Books of Account Internal Records Continuous — updated on ongoing basis Continuous
14 Sec 60 Compromise / Arrangement NCLT + MCA Form 22 Within 30 days of order Event-based
15 Sec 62 Winding Up of LLP MCA / NCLT Form 22 As applicable Event-based
16 Rule 17 Change in Name of LLP MCA Filing Form 5 Within 30 days of approval Event-based
17 Sec 37 Filing of Court / Tribunal Orders MCA Filing Form 22 Within 30 days of order Event-based
18 LLP Rules DIN / DPIN Compliance — Annual KYC MCA Filing DIR-3 KYC As prescribed (annually by 30th September) Periodic
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