A company whose equity shares are listed carries the whole of the unlisted public company calendar under the Companies Act, 2013 and, on top of it, a continuous quarterly cycle under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Since 31 December 2024 a number of the quarterly filings have been merged into a single Integrated Filing, which changed both what is filed and when. The checklist below deals with the listing obligations; the Registrar filings are the same as those on our public company checklist.
On this page
▾Listing obligations
▾Meetings
▾Documents to be drafted
▾Tax and accounting
▾Labour law
▾Event-based compliances
Periodic filings under the SEBI Listing Regulations
Every date below runs from the end of the quarter or of the financial year, not from the annual general meeting. Filings are made on the listing centres of BSE Limited and the National Stock Exchange of India Limited, and the exchanges publish their own circulars on the formats and on the SOPs, which should be checked before each filing.
| # | Compliance | Due date |
|---|---|---|
| 1 | Integrated Filing (Governance) — a single filing that now carries the statement on redressal of investor grievances under regulation 13(3), the corporate governance compliance report under regulation 27(2)(a), and the quarterly summary of material events under regulation 30. | Within thirty days of the end of each quarter |
| 2 | Integrated Filing (Financial) — the financial results under regulation 33, the statement of deviation or variation in the use of issue proceeds under regulation 32, the related party transaction disclosures under regulation 23(9), and the statement of outstanding default on loans and debt securities | Within forty-five days of the end of each of the first three quarters, and within sixty days of the end of the financial year for the fourth quarter together with the audited annual results |
| 3 | Shareholding pattern — regulation 31(1)(b) | Within twenty-one days of the end of each quarter. This is moving to system-driven disclosure, so the exchange SOP should be checked |
| 4 | Reconciliation of Share Capital Audit — a certificate of a Company Secretary in practice, filed with both exchanges under regulation 76 of the SEBI (Depositories and Participants) Regulations, 2018 | Within thirty days of the end of each quarter |
| 5 | Certificate under regulation 74(5) of the SEBI (Depositories and Participants) Regulations, 2018 — confirmation by the registrar and transfer agent to the depositories | Within fifteen days of the end of each quarter |
| 6 | Prior intimation of the Board meeting at which the financial results are to be considered — regulation 29 | At least five clear days in advance. Two working days for the other items in regulation 29(1) |
| 7 | Structured Digital Database compliance certificate to the exchanges, under the SEBI (Prohibition of Insider Trading) Regulations, 2015 read with the exchange circulars | Within twenty-one days of the end of each quarter |
| 8 | Compliance certificate under regulation 7(3) — signed by the compliance officer and the registrar and transfer agent, on the maintenance of the share transfer facility | Within thirty days of the end of the financial year, that is by 30 April |
| 9 | Certificate under regulation 40(9) and 40(10) — a Company Secretary in practice certifies that certificates have been issued within time on transfer, transmission, sub-division, consolidation, renewal and exchange | Within thirty days of the end of the financial year |
| 10 | Annual Secretarial Compliance Report — regulation 24A(2), given by a Company Secretary in practice and filed with the exchanges | Within sixty days of the end of the financial year, that is by 30 May |
| 11 | Secretarial Audit Report in Form MR-3 — regulation 24A(1) read with section 204 of the Companies Act, 2013, for the company and for every material unlisted subsidiary | Annexed to the Board's Report and to the annual report |
| 12 | Annual Report to the stock exchanges — regulation 34(1) | Within twenty-one working days of the date on which it is sent to the shareholders |
| 13 | Annual listing fee to each exchange — regulation 14, and the annual custody or issuer fee to NSDL and CDSL | By 30 April each year, on the folio and capital base as it stood on the preceding 31 March |
| 14 | Website maintenance — regulation 46(2) and 46(3). | Continuous |
| 15 | Structured Digital Database — maintenance with an audit trail that cannot be tampered with, preserved for eight years, under regulation 3(5) and 3(6) of the SEBI (Prohibition of Insider Trading) Regulations, 2015 | Continuous |
| 16 | Review of internal controls by the audit committee, and verification of compliance with the insider trading code — regulation 9A(4) | At least once in each financial year |
Regulation 30 also requires material events to be disclosed to the exchanges within twelve, twenty-four or seventy-two hours depending on the category. Those are event-based rather than periodic, and are outside the scope of this page.
Check the source before every cycle. The listing regime changes more often than any other in this list. The three places to look are the SEBI website for the LODR text, the circulars and the FAQs; the BSE Limited listing centre; and the NSE listing centre, each of which issues its own circulars on formats, XBRL utilities and standard operating procedures. Where an exchange circular and a general compliance calendar disagree, the circular governs.
All of the filings on our unlisted public company checklist apply as well — Form AOC-4 and AOC-4 XBRL, Form MGT-7, Form MGT-8, Form MGT-14, Form DPT-3, Form MSME-1, Form DIR-3 KYC Web, Form ADT-1, Form CSR-2 and, where the industry is covered, the cost audit forms. A listed company files Form AOC-4 in XBRL as a matter of course.
Board meetings, committees and the annual general meeting
For a listed company the composition of the Board and of its committees is itself a quarterly filing, because it is certified in the corporate governance report.
| # | Meeting or obligation | Requirement |
|---|---|---|
| 1 | Board meetings | Four in each year, with a gap of not more than 120 days. In practice the meetings are scheduled around the results calendar in regulation 33 |
| 2 | Audit committee | At least four meetings in a year, with a gap of not more than 120 days — regulation 18(2)(a) |
| 3 | Nomination and remuneration committee | At least once in a year — regulation 19(3A) |
| 4 | Stakeholders relationship committee | At least once in a year — regulation 20(3A) |
| 5 | Risk management committee | At least twice in a year, with a gap of not more than 180 days, for the top 1000 listed entities — regulation 21(3A) |
| 6 | Meeting of independent directors | At least one in each financial year, without the presence of the non-independent directors and the management |
| 7 | Annual general meeting | Within five months of the close of the financial year for the top 100 listed entities by market capitalisation — regulation 44(5). For every other listed company, within six months, as under the Companies Act |
| 8 | Notice of the annual general meeting | Twenty-one clear days. A shorter notice is possible with the consent of members holding not less than ninety-five per cent of the voting power |
| 9 | Quorum for a Board meeting | One-third of the total strength or two directors, whichever is higher |
| 10 | Secretarial Standards | SS-1 on Board meetings and SS-2 on general meetings are mandatory and apply to the notices, the conduct of the meetings and the minutes |
Documents required to be drafted
Several of these are drafted every year but are never filed with the Registrar. They are kept at the registered office, and they are the first things a Registrar, an inspecting officer or a due diligence team asks to see. The absence of a properly dated MBP-1 or DIR-8, or of minutes entered within time, is one of the most common findings in a secretarial audit. A listed company also has to keep its policies under regulation 46 current and on the website, and has to be able to show the version that was in force at any point in the year.
| # | Document | When |
|---|---|---|
| 1 | Form MBP-1 — every director's notice of interest in other bodies corporate, firms and concerns. | At the first Board meeting of every financial year, and again on any change |
| 2 | Form DIR-8 — each director's declaration that he is not disqualified under section 164(2). | At the first Board meeting of every financial year, and on appointment or re-appointment |
| 3 | Notice, agenda and notes on agenda for every Board meeting | At least seven days before each meeting |
| 4 | Notice of the annual general meeting with the explanatory statement under section 102, the proxy form MGT-11, the attendance slip and, where a poll or postal ballot is used, the ballot in Form MGT-12 | 21 clear days before the meeting |
| 5 | Financial statements in the form prescribed by Schedule III — balance sheet, statement of profit and loss, statement of changes in equity and the notes, together with the cash flow statement | Before the accounts are adopted |
| 6 | Consolidated financial statements, where the company has a subsidiary, an associate or a joint venture — section 129(3) | With the standalone financial statements |
| 7 | Board's Report, including the Directors' Responsibility Statement under section 134(5), and the disclosures on conservation of energy, technology absorption and foreign exchange, on risk management, on the annual evaluation and on complaints under the POSH Act and the Maternity Benefit Act | Approved by the Board along with the accounts |
| 8 | Form AOC-1 — statement of the salient features of subsidiaries, associates and joint ventures, and Form AOC-2 — particulars of contracts with related parties. | Annexed to the Board's Report |
| 9 | Auditor's report, and the report under the Companies (Auditor's Report) Order, 2020 where that Order applies | With the financial statements |
| 10 | Secretarial Audit Report in Form MR-3, where paid-up capital is ₹50 crore or more, or turnover is ₹250 crore or more, or borrowings from banks or public financial institutions are ₹100 crore or more | Annexed to the Board's Report |
| 11 | Annual report on corporate social responsibility, where section 135 applies | Annexed to the Board's Report |
| 12 | Board resolutions approving the financial statements and the Board's Report, appointing or re-appointing the auditor, calling the general meeting and authorising the signatories | At the Board meeting at which the accounts are approved |
| 13 | Minutes of every Board meeting, committee meeting and general meeting, signed and kept in the minutes book | Entered within thirty days of the meeting |
| 14 | Documents relating to dividend — the declaration, the unpaid dividend account and the statement of unclaimed amounts placed on the website, where a dividend is declared | Within the timelines in sections 123 and 124 |
| 15 | Corporate governance report in the format prescribed under regulation 27(2) | Quarterly, within the Integrated Filing |
| 16 | Business Responsibility and Sustainability Report, for the top 1000 listed entities by market capitalisation — regulation 34(2)(f) | As part of the annual report |
| 17 | Code of conduct for insider trading, code of fair disclosure, policy on determination of materiality, related party transaction policy and the other policies under regulation 46 | Reviewed and kept current, and published on the website |
Statutory registers and records to be maintained
- Register of members in Form MGT-1, with the index where there are more than fifty members — section 88(1)(a) and rule 3 of the Companies (Management and Administration) Rules, 2014. Kept permanently.
- Register of debenture holders or other security holders in Form MGT-2 — section 88(1)(b) and (c).
- Register of renewed and duplicate share certificates in Form SH-2, register of sweat equity in Form SH-3, register of employee stock options in Form SH-6 and register of shares bought back in Form SH-10, where any of these arise.
- Register of charges in Form CHG-7, together with the instruments creating each charge — section 85(1). The register is kept permanently; the instruments for eight years from satisfaction.
- Register of directors and key managerial personnel and of their shareholding — section 170(1).
- Register of loans, guarantees, security and investments in Form MBP-2 — section 186(9); register of investments not held in the company's own name in Form MBP-3; and the register of contracts and arrangements in which directors are interested in Form MBP-4 — section 189(1).
- Register of significant beneficial owners in Form BEN-3 — section 90(2).
- Books of account and the vouchers supporting them, kept for eight financial years — section 128(5).
- Minutes books for Board meetings, committee meetings and general meetings, kept permanently, and the attendance registers for eight years — section 118 read with Secretarial Standards SS-1 and SS-2.
- Copies of every return and form filed with the Registrar, kept for eight years — section 94(1).
- Structured Digital Database of unpublished price sensitive information and of the persons with whom it was shared, with a non-tamperable audit trail, preserved for eight years — regulation 3(5) and 3(6) of the SEBI (Prohibition of Insider Trading) Regulations, 2015.
- Records of the disclosures made under regulation 7 of the insider trading regulations, and the trading window closure notifications.
Taxation and accounting compliances
Alongside the filings with the Registrar, the following tax and accounting compliances commonly apply. Which of them actually bite depends on turnover, on the nature of the receipts and on registration under the respective statute.
| # | Compliance | Due date |
|---|---|---|
| 1 | Form ITR-6 — return of income. | 31 October following the financial year; 30 November where Form 3CEB is required |
| 2 | Form 3CA and Form 3CD — tax audit report under section 44AB, where turnover exceeds ₹1 crore (or ₹10 crore where cash receipts and cash payments are each not more than five per cent), or gross receipts from a profession exceed ₹50 lakh | 30 September; 31 October where transfer pricing applies |
| 3 | Form 3CEB — accountant's report on international transactions and specified domestic transactions | 31 October |
| 4 | Form 61A — statement of financial transactions, where the company issues or buys back shares, or is liable to tax audit and receives cash above ₹2 lakh | 31 May |
| 5 | GST returns — GSTR-1 monthly (11th of the following month) or quarterly under QRMP (13th of the month after the quarter), and GSTR-3B monthly (20th) or quarterly (22nd or 24th, depending on the State group). | Monthly or quarterly, as opted |
| 6 | GSTR-9 — GST annual return, where aggregate turnover exceeds ₹2 crore | 31 December following the financial year |
| 7 | GSTR-9C — self-certified reconciliation statement, where aggregate turnover exceeds ₹5 crore | 31 December following the financial year |
| 8 | TDS returns — Form 24Q (salary), 26Q (resident non-salary) and 27Q (non-resident), by every person holding a TAN | 31 July, 31 October, 31 January and 31 May |
| 9 | TCS return — Form 27EQ, by every person liable to collect tax at source | 15 July, 15 October, 15 January and 15 May |
| 10 | Monthly deposit of TDS and TCS | 7th of the following month; 30 April for March |
| 11 | TDS and TCS certificates — Form 16 (salary), Form 16A and Form 27D | Form 16 by 15 June; Form 16A and 27D within 15 days of the return due date |
| 12 | Advance tax — where the tax liability for the year is ₹10,000 or more, in instalments of 15, 45, 75 and 100 per cent of the estimated liability | 15 June, 15 September, 15 December and 15 March |
Dates are those applicable to the financial year 2025-26 (assessment year 2026-27). The Income-tax Act, 2025 replaces the 1961 Act from tax year 2026-27, and the section numbers in every tax checklist will change from that year — the dates above are stated on the 1961 Act as it applies to this cycle.
Labour law compliances and their applicability
Labour law obligations are triggered by headcount and by wage levels rather than by the form of the entity, so the same table applies whether the employer is a company, an LLP, a firm or a proprietor. The threshold column is what decides whether a line applies at all.
| # | Compliance | Applies to |
|---|---|---|
| 1 | Employees' Provident Fund — monthly ECR and remittance of contributions at 12 per cent by each of employer and employee. Paid by the 15th of the following month. | Establishments employing 20 or more persons. Mandatory coverage up to a wage of ₹15,000 a month; voluntary coverage is possible below the threshold |
| 2 | Employees' State Insurance — monthly contribution and challan at 3.25 per cent (employer) and 0.75 per cent (employee), by the 15th of the following month, and the half-yearly return of contributions where the region still requires it | Establishments employing 10 or more persons (20 in some States for shops). Covers employees drawing wages up to ₹21,000 a month, or ₹25,000 for a person with disability |
| 3 | POSH — constitution of the Internal Committee, a policy, and an awareness and training programme | Every workplace with 10 or more employees, counting all workers of every description. Members hold office for a maximum of three years and must then be reconstituted |
| 4 | POSH annual report to the District Officer, and the disclosure of the number of complaints in the Board's report | Every employer that is required to have an Internal Committee. |
| 5 | Payment of Bonus — payment of the annual bonus and the annual return in Form D | Establishments employing 20 or more persons, for employees drawing up to ₹21,000 a month. Bonus is payable within eight months of the close of the year |
| 6 | Payment of Gratuity — payment on the event, and the notices in Forms A, B and C | Establishments employing 10 or more persons. Payable after five years of continuous service, and after one year for a fixed-term employee |
| 7 | Maternity Benefit — 26 weeks of paid leave, and the registers and returns under the State rules | Establishments employing 10 or more persons. A creche is required at 50 or more |
| 8 | Professional tax — enrolment, registration and the periodic return | Only in the States that levy it — Maharashtra, Karnataka, West Bengal, Tamil Nadu, Andhra Pradesh, Telangana, Gujarat, Madhya Pradesh, Odisha, Kerala, Assam and others. It is not levied in Delhi, Uttar Pradesh, Haryana, Rajasthan or Punjab |
| 9 | Shops and Establishments — registration and, where the State requires it, renewal | Every shop and commercial establishment, from the day it commences. Registration within 30 days; renewal cycles run from one year to lifetime depending on the State |
| 10 | Contract labour — registration of the principal employer, licensing of the contractor, and the periodic returns | Where 20 or more contract workers are engaged (the threshold is 50 under the Occupational Safety, Health and Working Conditions Code, 2020) |
| 11 | Minimum wages — payment at not less than the notified rate, with the variable dearness allowance revision | Every scheduled employment. Central revisions usually take effect on 1 April and 1 October; State cycles differ |
Headcount thresholds are counted across the establishment, not the entity, and several of them are State-specific. Where an entity operates from more than one State the position must be tested State by State.
The four Labour Codes are now in force. The Code on Wages, 2019, the Industrial Relations Code, 2020, the Occupational Safety, Health and Working Conditions Code, 2020 and the Code on Social Security, 2020 were brought into force on 21 November 2025, and the Central Rules were notified in May 2026. The Employees' State Insurance Act, the Payment of Bonus Act, the Payment of Gratuity Act and the Maternity Benefit Act stand subsumed into the corresponding chapters of the Code on Social Security; the Employees' Provident Funds Act was preserved by a corrigendum issued in December 2025 pending a further notification. In practice the EPFO and ESIC portals, forms and dates continue as before, so the table above still describes what has to be done. The change that matters most is the new definition of wages, under which basic pay and dearness allowance must be at least half of total remuneration — it re-bases provident fund, gratuity, bonus and leave encashment for almost every employer. State rules remain incomplete in several States.
Event-based compliances
Everything set out above recurs every year. Separately from these, a listed company attracts event-based compliances — obligations that arise only when something particular happens, and that usually carry a short deadline running from the date of the event itself rather than from the close of the financial year.
These are not listed here, and deliberately so. They run to a very long list, they depend
entirely on what has actually happened, and a general page cannot tell you which of them apply
to you. Typical triggers include a change in the persons in charge, a change in capital or in
the constitution, the creation or satisfaction of security over assets, a change of address, the
approval of a transaction of a kind that requires prior consent, and the acquisition or disposal
of an interest by a person who has to be reported to the stock exchanges and the Securities and Exchange Board of India. Several of them carry a filing
window of 15 or 30 days, and the additional fee for filing late can be many times the
normal fee.
If an event of this kind has occurred, or is being planned, the position should be checked before the deadline rather than after it. Please write to us with what has happened and we will tell you what has to be filed and by when.
These are the major compliances applicable to a listed company. They are not the whole of the law.
This checklist is general. It sets out the filings, meetings, documents and returns that apply to
most Listed Companys in the ordinary course. Apart from these, there may well be further compliances
that apply to you — because of the sector you operate in, the licences you hold, the States
you operate from, the composition of your ownership, a foreign shareholder or lender, a
registration you have taken under a special statute, or simply because of something that has
happened during the year. Thresholds and due dates also change from year to year, and a date that
is right for one financial year may not be right for the next.
Please do not treat this page as advice on your own facts. Before you rely on it, have the position checked against your own constitution documents, your last filed accounts and your actual figures for the year. We would be glad to do that for you.
Have your position checked
Tell us what the entity is and we will confirm exactly which of these apply to you this year, what is already overdue, and what it will cost to put right.
Prepared by MPS & Associates, Company Secretaries, on the law as it stood on 3 August 2026, by reference to the Ministry of Corporate Affairs, the Securities and Exchange Board of India, BSE Limited, the National Stock Exchange of India Limited, the Reserve Bank of India, the Central Board of Direct Taxes and the Goods and Services Tax Network, as applicable. Statutes, rules, thresholds and due dates change. Nothing on this page is professional advice, and no professional relationship arises from reading it. Please see our Disclaimer.