Upon receipt of representations from listed entities, professionalbodies etc., SEBI has hereby extended the timelines for various filings and has provided relaxation from certain compliance obligations underthe SEBI (LODR) Regulations, 2015 due to ongoing second wave of the COVID-19 pandemic vide its circular dated 29th April, 2021. The relaxations are as follows:
| Sl No. | Compliance | Compliance Reg. | Requirement as per the Regulation | Due Date | Extended Due Date | ||
| For all entities that have listed their specified securities in Stock Exchanges | |||||||
| 1 | Annual Secretarial Compliance report | 24A, LODR | 60 days from end of financial year | May 30,2021 | June 30, 2021 | ||
| 2 | Quarterly financial results | 33(3), LODR | 45 days from the end of each quarter | May 15, 2021 | June 30, 2021 | ||
| 3 | Annual audited financial results | 33(3), LODR | 60 days from the end of financial year | May 30,2021 | June 30, 2021 | ||
| 4 | Statement of deviation or variation in use of funds | 32(1), LODR | Along with the financial results (within 45 days of end of each quarter / 60 days from end of the financial year) | May 15, 2021 (Quarterly) May 30,2021 (Annual) |
June 30, 2021 | ||
| For Entities that have listed its Non- Convertible Debt Securities Or Non-Convertible Redeemable Preference Shares or both, SEBI has provided relaxations thorough another Circular dated 29th April 2021. | |||||||
| 5 | Half YearlyFinancial Results | 52(1), LODR | 45 days from the end of each half year | May 15, 2021 | June 30, 2021 | ||
| 6 | Annual Audited Financial Results | 52(2), LODR | 60 days from the end of the financial year | May 30, 2021 | June 30, 2021 | ||
| 7 | Statement of deviation or variation in use of funds | 52(7), LODR | Along with the financial results (within 45 days of end of each half year / 60 days from end of the financial year) | May 15, 2021 (Half yearly) May 30,2021 (Annual) |
June 30, 2021 | ||
| For entities that have listed their bonds under the SEBI (Issue and Listing of Municipal Bonds) Regulations, 2015 | |||||||
| 8 | Annual audited financial results | Pursuant to SEBI Circular dated 13th November 2019 | 60 days from the end of financial year | May 30,2021 | June 30, 2021 | ||
| For entities which have listed Commercial Papers | |||||||
| 9 | Half Yearly financial results | Pursuant to SEBI Circular dated 22nd | 45 days from the end of each half year | 45 days from the end of each half year | June 30, 2021 | ||
| 10 | 10 Annual audited financial results | October 2019 | 60 days from the end of financial year | May 30,2021 | June 30, 2021 | ||
Permission to use DSC for authentication / certification of filings / submissions: Further SEBI has permitted listed entities to use digital signature certificates forauthentication/ certification of filings/submissions made to the stock exchanges under the SEBI (Listing ObligationsandDisclosure Requirements) Regulations, 2015 for all filings until December 31, 2021.
