On 19 March 2020, SEBI issued a circular (SEBI/HO/CFD/CMD1/CIR/P/2020/38) providing relaxations in filing timelines under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“LODR”). They are as follows:
| Reg no. | Nature of filing | Frequency | Original due date | Relaxation period | Extended due date |
| 7(3) | Compliance certificate on share transfer facility | Half yearly One month from the end of each half of the financial year |
30 April 2020 | 1 month | 31 May 2020 |
| 13(3) | Statement of Investor complaints | Quarterly 21 days from the end of each quarter |
21 April 2020 | 3 weeks | 15 May 2020 |
| 24A [1] | Secretarial Compliance Report | Yearly 60 days from the end of the financial year |
30 May 2020 | 1 month | 30 June 2020 |
| 27(2) | Corporate Governance Report | Quarterly 15 days from the end of the quarter |
15 April 2020 | 1 month | 15 May 2020 |
| 31 | Shareholding Pattern | Quarterly 21 days from the end of the quarter |
21 April 2020 | 3 weeks | 15 May 2020 |
| 33 | Financial Results | Quarterly 45 days from the end of the quarter |
15 May 2020 | 45 days | 30 June 2020 |
| Annual 60 days from the end of Financial Year |
30 May 2020 | 1 month | 30 June 2020 |
Regulations 17(2) and 18(2)(a) of the LODR require listed entities to conduct a minimum of 4 board and audit committee meetings each year, with a gap of no more than 120 days between two successive meetings. SEBI relaxed this requirement vide its circular (SEBI/HO/CFD/CMD1/CIR/P/2020/38) stating that although the Board and Audit Committee must meet no less than 4 times each year, listed companies are exempted from the need to observe the stipulated time lapse of 120 days between 2 successive meetings. This concession applies only to meetings that are to be held between 01 December 2019 and 30 June 2020.
[1] Read with circular No CIR/CFD/CMD1/27/2019 dated 08 February 2019
