In continuation of the circular of 19 March 2020, SEBI issued a circular on 23 March 2020 (SEBI/HO/DDHS/ON/P/2020/41) further relaxing certain timelines with respect to listed entities.
| Particular | Frequency | Date of available Audited Financials | Original Date of Issuance | Relaxation Period | Extended Date of Issuance |
| Cut-off date for issuance of NCD/ NCRPS/ CP | Within 6 months of the date of the latest audited financials | 30 September 2019 | On or before 31 March 2020 | 60 days | On or before 31 May 2020 |
2. Extension of timeline for filings under SEBI (LODR) Regulation 2015
| Regulation and Filings | Frequency | Original Due Date | Relaxation Period | Extended Date |
| Large Corporate-Initial Disclosure and Annual Disclosure (SEBI Circular HO/DDHS/CIR/P/2018/144 dated November 26, 2018) | Yearly | |||
| Initial Disclosure – within 30 days from the beginning of Financial Year | 30 April 2020 | 60 days | 30 June 2020 | |
| Annual Disclosure – within 45 days from the end of Financial Year | 15 May 2020 | 45 days | 30 June 2020 | |
| Non-Convertible Debentures (NCDs) / Non-Convertible Redeemable Preference Shares (NCRPS) | ||||
| Regulation 52 (1) and (2) relating to Financial Results | Half Yearly/ Yearly | |||
| 45 days from the end of the Half Year | 15 May 2020 | 45 days | 30 June 2020 | |
| 60 days from the end of Financial Year for Annual Financial Results | 30 May 2020 | 30 days | 30 June 2020 | |
| Common obligations prescribed under Chapter-III of SEBI (LODR) Regulations, 2015 | As prescribed in SEBI Circular SEBI/HO/CFD/CMD1/CIR/P/2020/38 | |||
| Commercial Papers (CPs) | ||||
| Financial Results | Half yearly/Yearly | |||
| 45 days from the end of the Half Year | 15 May 2020 | 45 days | 30 June 2020 | |
| 60 days from the end of Financial Year for Annual Financial Results | 30 May 2020 | 30 days | 30 June 2020 |
3. Extension of timeline for filings prescribed for Issuers of Municipal Debt Securities
| Regulation and Filings | Frequency | Original Due Date | Relaxation Period | Extended Date |
| Investor Grievance Report as per Municipal Bond | Half Yearly | Within 30 working days from end of the Half Year | 45 days | 30 June 2020 |
| Financial Results | Half Yearly 60 days from the end of Financial Year for Annual Financial Results | 30 May 2020 | 30 days | 30 June 2020 |
| Accounts maintained by Issuers under ILDM Regulations | Quarterly 45 days from end of quarter |
