SEBI grants extension for filings related to listing of NCDs and more

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.

ParticularFrequencyDate of available Audited FinancialsOriginal Date of IssuanceRelaxation PeriodExtended Date of Issuance
Cut-off date for issuance of NCD/ NCRPS/ CPWithin 6 months of the date of the latest audited financials30 September 2019On or before 31 March 202060 daysOn or before 31 May 2020

2.    Extension of timeline for filings under SEBI (LODR) Regulation 2015

Regulation and FilingsFrequencyOriginal Due DateRelaxation PeriodExtended 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 Year30 April 202060 days30 June 2020
Annual Disclosure – within 45 days from the end of Financial Year
15 May 202045 days30 June 2020
Non-Convertible Debentures (NCDs) / Non-Convertible Redeemable Preference Shares (NCRPS)
Regulation 52 (1) and (2) relating to Financial ResultsHalf Yearly/ Yearly


45 days from the end of the Half Year15 May 202045 days30 June 2020
60 days from the end of Financial Year for Annual Financial Results30 May 202030 days30 June 2020
Common obligations prescribed under Chapter-III of SEBI (LODR) Regulations, 2015As prescribed in SEBI Circular SEBI/HO/CFD/CMD1/CIR/P/2020/38
Commercial Papers (CPs)
Financial ResultsHalf yearly/Yearly


45 days from the end of the Half Year15 May 202045 days30 June 2020
60 days from the end of Financial Year for Annual Financial Results30 May 202030 days30 June 2020

3.    Extension of timeline for filings prescribed for Issuers of Municipal Debt Securities

Regulation and FilingsFrequencyOriginal Due DateRelaxation PeriodExtended Date
Investor Grievance Report as per Municipal BondHalf YearlyWithin 30 working days from end of the Half Year45 days30 June 2020
Financial ResultsHalf Yearly
60 days from the end of Financial Year for Annual Financial Results
30 May 202030 days30 June 2020
Accounts maintained by Issuers under ILDM RegulationsQuarterly
45 days from end of quarter
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