THE SEBI (LISTING OBLIGATIONS DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 / OTHER APPLICABLE CIRCULARS
The SEBI vide Circular no SEBI/HO/DDHS/DDHS_Div1//P/CIR/2021/556 and 557 dated April 29, 2021, has provided relaxations from compliance with certain provisions of the SEBI (Listing Obligations Disclosure Requirements) Regulations, 2015 (“SEBI LODR”) / other applicable circulars due to the CoVID -19 pandemic
Listed entities are permitted to use digital signature certifications for authentication/ certification of filings/submissions made to the stock exchanges under SEBI LODR for all filings until December 31, 2021.
The relaxations provided by the aforesaid circulars are as below:
| SI. No | Regulation | Requirement | Due Date | Extended deadline for the quarter/half-year / year ending March 31, 2021 | |
| 1 | Regulation 24Aread with circular No.CIR/CFD/CMD1/27/2019 dated February 8, 2019, relating to Annual Secretarial Compliance report | Sixty days from the end of the financial year | 30-May-21 | 30-Jun-21 | |
| 2 | Regulation 33 (3)-Quarterly financial results/ Annual audited financial results | Forty-five days from the end of the quarter / Sixty days from the end of the financial year | 15-May-21 / 30-May-2021 | 30-Jun-21 | |
| 3 | Regulation 32 (1) read with SEBI circular No. CIR/CFD/CMD1/162/2019dated December 24, 2019, on Statement of deviation or variation in the use of funds | Along with the financial results (within 45 days of the end of each quarter/ 60 days from the end of the financial year) | 15-May-21 / 30-May-2021 | 30-Jun-21 | |
| For entities that have listed their debt securities under the SEBI (Issue and Listing of Debt Securities) Regulations, 2008, SEBI (Issue and Listing of Non-convertible Redeemable Preference Shares Regulations, 2013, and SEBI (Public Offer and Listing of Securitised Debt Instruments) Regulations, 2008 | |||||
| 4 | Regulation 52(1)-Half-yearly financial results Regulation 52 (2) -Annual audited financial results | Forty-five days from the end of the quarter / Sixty days from the end of the financial year | 15-May-21 / 30-May-2021 | 30-Jun-21 | |
| 5 | Regulation 52(7) read with SEBI circular no. SEBI/HO/DDHS/08/2020dated January 17, 2020, on Statement of deviation or variation in the use of funds | Along with the financial results (within 45 days of the end of each quarter / 60 days from the end of the financial year) | 15-May-21 / 30-May-2021 | 30-Jun-21 | |
| For entities that have listed their bonds under the SEBI (Issue and Listing of Municipal Bonds) Regulations, 2015 | |||||
| 6 | Requirements as per circular no. SEBI/HO/DDHS/CIR/P/134/2019 dated November 13, 2019Annual audited financial results | Sixty days from the end of the financial year | 30-May-21 | 30-Jun-21 | |
| For entities that have listed Commercial Paper | |||||
| 7 | Requirements as per SEBI/HO/DDHS/DDHS/CIR/P/2019/115 dated October 22, 2019Half Yearly financial results Annual audited financial results | Forty-five days from the end of the Half-Year/ Sixty days from the end of the financial year | 30-May-21 | 30-Jun-21 | |
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