As the new financial year begins, listed companies must comply with various regulations, including SEBI and the Companies Act. A comprehensive compliance calendar details key filings for Company Secretaries. Adhering to deadlines is crucial to avoid penalties and maintain corporate governance, ensuring smooth operations throughout the year.
As we step into the new financial year, listed companies must gear up for a fresh round of annual and quarterly compliance requirements under various regulations—ranging from SEBI LODR, DP and SAST Regulations to the Companies Act and SEBI’s Large Corporate framework.
To help you stay fully compliant and avoid penalties, here’s a comprehensive calendar of all key filings and declarations, broken down by regulation and due date. This blog is a must-bookmark for Company Secretaries, CFOs, Compliance Officers, and Listed Entity Boards.
Quarterly Filings for the Financial Year ended 31st March 2025:
| Filing | Regulation | Due Date | Single Filing |
|---|---|---|---|
| Shareholding Pattern | Regulation 31 of SEBI LODR Regulations | 21st April 2025 | Not Applicable |
| Integrated Filing (Governance) | Regulation 13(3) & 27(2) of SEBI LODR Regulations read with SEBI Circular | 30th April 2025 | Applicable |
| Reconciliation of Share Capital Audit | Regulation 76 of SEBI DP Regulations, 2018 | 30th April 2025 | Applicable |
| Compliance Certificate | Regulation 74(5) of SEBI DP Regulations, 2018 | 15th April 2025 | Not Applicable |
| Audited Financial Results + Integrated Filing (Financials) | Regulation 33 of SEBI LODR Regulations read with SEBI Circular | 30th May 2025 | Not Applicable |
Annual Filings After 31st March 2025:
| Filing | Regulation | Due Date |
|---|---|---|
| Promoters declaration that he along with PACs, has not made any encumbrance, directly or indirectly | Regulation 31(5) of SEBI SAST Regulations, 2011 | 9th April 2025 |
| Initial Disclosure for Large Corporate | SEBI Circular | 30th April 2025 |
| Annual Disclosure for Large Corporate | SEBI Circular | 15th May 2025 |
| Annual Secretarial Compliance Report | Regulation 24A of SEBI LODR Regulations | 30th May 2025 |
| Annual Report (incl. BRSR) | To be circulated before AGM | 21 clear days before AGM |
Other Regular Filings with ROC:
| Filing | Frequency | Due Date |
|---|---|---|
| Form MSME-1 | Half-Yearly | 30th April 2025 |
| Form PAS-6 (Not Applicable for listed entities) | Half-Yearly | 30th May 2025 |
| Form DPT-3 (Return of Deposits) | Annually | 30th June 2025 |
| Form DIR-3 KYC | Annually | 30th September 2025 |
Governance & Additional Compliance Requirements:
| Filing / Activity | Description | Law / Framework | Frequency | Due Date |
|---|---|---|---|---|
| Payment of Annual Listing Fees | Annual fee to stock exchange(s) | Stock Exchange Requirements | Annually | By 30th April 2025 (or as per invoice) |
| Annual Declaration from Directors | Confirm compliance with Section 164 (disqualification) and other declarations | Section 149 & 164 of Companies Act | Annually | Before first Board Meeting in FY |
| Annual Disclosure from Designated Persons | Holding & PAN declaration (self + immediate relatives) | SEBI (PIT) Regulations | Annually | By 30th April 2025 |
| Annual Affirmation of Code of Conduct | Affirmation by Board Members and Senior Management | SEBI LODR Regulation 26(3) | Annually | Before Annual Report finalization |
| Familiarisation Programme for Independent Directors | Disclosure on company website + Report in Annual Report | SEBI LODR Reg. 25(7) | Ongoing + Annually disclosed | Update as and when addition made |
Final Thoughts
Listed companies operate under a high level of regulatory scrutiny. Missing any of the above compliance filings may result in penalties, reputational risk, or trading suspension.
To stay ahead, consider setting up:
- Internal calendars
- Automated email alerts
- Designated team ownership
- Pre-scheduled Board meetings
Stay tuned to Stox N Tax for more company law, SEBI, and corporate compliance updates.
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