Total Pageviews

Wednesday, 8 April 2015

Compliance Calendar For The Year and Quarter Ended March - Listing, FEMA, RBI and Companies Act, 2013

GENERAL COMPLIANCE CALENDAR FOR THE YEAR AND QUARTER ENDING MARCH
By
CS D Hem Senthil Raj and CS K Vinoth
                      LISTING COMPLIANCES:

S.No
Clause/       Regulation

Compliance
Due Date
Quarterly/Half /Yearly

Equity Listing Agreement

01
49(X)
Report on Corporate Governance.
15 days from the end of Quarter.
Quarterly
02
49(VIIIA)
Disclosure of Related Party Transaction.
15 days from the end of Quarter
(along with Corporate Governance Report)
Quarterly
03
35
Shareholding Pattern.
21 days from the end of Quarter.
Quarterly
04

Reconciliation of Share capital Audit Report.
30 days from the end of Quarter.
Quarterly
05
47C
Transfer Compliance Certificate.
30 days from the end of half year.
Half-yearly

06
49(IX)
CEO/CFO Certification on Corporate Governance.
Before approval of Board’s Report.
Yearly
07
49(E)(2)
Code of Conduct Declaration from CEO.
Before approval of Board’s Report.
Yearly

The SEBI (Substantial Acquisition of Shares and Takeover), Regulations, 2011

01
30(1)
Continual Disclosures” with regard to shareholding as on 31st March of every financial year from Persons along with PAC.
7 days from the date of every financial year ending 31st March.
Yearly
02

30(2)

Continual Disclosures” with regard to shareholding as on 31st March of every financial year from Promoters.
7 days from the date of every financial year ending 31st March.
Yearly

The SEBI (Prohibition of Insider Trading), Regulation, 2015 (W.e.f – 15.05.2015)

01
7(1)
Initial Disclosure.
30 days from the effective date (14.06.2015)
One Time Disclosure.
02
7(2)
Continual Disclosure.
Within two days from the date of acquisition or sale.
Every Calendar Quarter

Miscellaneous Items:
1.      Annual Listing Fees to BSE and NSE – Due Date – On/Before April of every financial year - Clause 38
2.      Annual Custodial Fees to BSE and NSE – Due Date - On/Before April of every financial year.

3.      Renewal of BRP (Business Reply Permit) with Postal Authorities – Due Date – On/Before 31st March of every Financial Year.

4.      Shareholder queries/request pending disposal.

5.      Regulation 54 - Maintenance of functional website containing basic information about the company.
Companies Act, 2013 and Rules:
S.No
Section
Compliance
Due Date
Quarterly/Half yearly
01
149 (7)
Declaration of Independence by Independent Director
Before approval of Board’s Report.
Yearly*

02

184
Disclosure of Interest as Per MBP -1
Before approval of Board’s Report.
Yearly*

03
164
Declaration of Disqualification by Directors.
Before approval of Board’s Report.
Yearly*

04

148

Appointment of Cost Auditor
On/Before 30th June of every financial year.
Yearly**

05

148

Ratification of Remuneration payable to Cost Auditor
In Ensuing General Meeting after cost auditor’s appointment. .
Yearly**
06
138


Appointment of Internal Auditor.

On/Before 30th June of every financial year.
Yearly**

07

204

Appointment of Secretarial Auditor.
On/Before 30th June of every financial year.
Yearly**
08
204

Secretarial Audit Report

Before approval of Board’s Report.
Yearly**
09
92 (3)
Extract of Annual Return
Before approval of Board’s Report.
Yearly

Note:
* It is also applicable as and when there is a new appointment of directors.
** It is based upon the status of the company as per CA, 2013.
RBI/FEMA Compliances:

            S.No
Compliance
Due Date
Quarterly/Half yearly

01

Annual Return on Foreign Assets and Liabilities – FCGPR – PART – II

On/Before 15th  July for every financial year
Yearly

02

Annual Performance Report


On/before 30th October for every financial year

Yearly

03


Due Diligence Report for Companies having Debt with Banks.

Not Applicable
Half-Yearly
04

Exposure of Unhedged Foreign Currency.

-
Quarterly

                  By

                  CS K Vinoth

                  CS D Hem Senthil Raj




No comments:

Post a Comment