Compliance chart for an SME-listed company
Every recurring and event-based filing across SEBI, the Companies Act, income tax, TDS, GST, payroll and FEMA, with the next due date worked out automatically from today. Set your company profile to hide what doesn't apply.
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Company profile
SEBI (LODR, PIT, SAST) 22
| Compliance | Form | Frequency | Due date rule | Next due | Delay cost |
|---|---|---|---|---|---|
| Half-yearly financial results with limited reviewLODR Reg 33(3)(a) read with 33(5) | Integrated Filing (Financial) · PDF + XBRL | Half-yearly | Within 45 days of 30 September | — | ₹5,000 per day (exchange SOP fine) + GST |
| Annual audited financial results with audit reportLODR Reg 33(3)(d) | Integrated Filing (Financial) · PDF + XBRL | Annual | Within 60 days of 31 March | — | ₹5,000 per day |
| Statement of deviation / variation in use of issue proceedsLODR Reg 32 | Filed with results | Half-yearly | With half-yearly and annual results, until proceeds are fully used | — | ₹1,000 per day |
| Shareholding patternLODR Reg 31(1)(b) proviso | XBRL on BSE Listing Centre / NEAPS | Half-yearly | Within 21 days of 30 Sep and 31 Mar | — | ₹2,000 per day |
| Investor grievance statementLODR Reg 13(3) · Integrated Filing (Governance) | Integrated Filing (Governance) | Quarterly | Within 30 days of quarter end | — | ₹1,000 per day |
| Reconciliation of share capital audit reportSEBI (Depositories & Participants) Regs, Reg 76 | Exchange portal · certified by CA / PCS | Quarterly | Within 30 days of quarter end | — | Not in LODR SOP schedule |
| Certificate on demat requests processedDP Regs, Reg 74(5) | Exchange portal | Quarterly | Within 15 days of quarter end | — | Not in LODR SOP schedule |
| Related party transactions disclosureLODR Reg 23(9) | Integrated Filing (Financial) · XBRL | Half-yearly | Same day the half-yearly results are published | — | ₹5,000 per day |
| Structured digital database (SDD) compliance certificatePIT Reg 3(5)/(6); BSE & NSE circulars of 18 Oct 2024 | Exchange portal · from a practising CS | Annual | Within 60 days of 31 March | — | Flagged on the exchange quote page |
| Annual listing feeLODR Reg 14 | Exchange invoice | Annual | By 30 April | — | Interest under exchange rules |
| Trading window closure verifyPIT Schedule B | Intimation on exchange portal | Quarterly | Closes from the end of each quarter until 48 hours after results | — | SEBI enforcement |
| Promoter declaration of no other encumbrance indicative dateSAST Reg 31(4) | Exchange portal + audit committee | Annual | Within 7 working days of 31 March | — | SEBI adjudication |
| Annual report to the exchangeLODR Reg 34(1) | Exchange portal | Annual | The day dispatch to shareholders starts | — | ₹2,000 per day |
| Prior intimation of board meetingLODR Reg 29 | Exchange portal | Event | At least 2 working days before, excluding both dates | — | ₹10,000 per instance |
| Outcome of board meetingLODR Reg 30(6) | Exchange portal | Event | Within 30 minutes of the meeting ending | — | Per SOP |
| Material events and informationLODR Reg 30(6) | Exchange portal | Event | 12 hours if from inside the company; 24 hours if from outside | — | Per SOP |
| Voting results with scrutiniser reportLODR Reg 44(3) | XBRL + PDF | Event | Within 2 working days of the meeting | — | ₹10,000 per instance |
| Record date intimationLODR Reg 42 | Exchange portal | Event | At least 3 working days before the record date | — | Per SOP |
| Website disclosuresLODR Reg 46 (SME exempt from 46(2)(b)–(i), (t)) | Company website | Continuous | Update within 2 working days of a change | — | Advisory, then ₹10,000 per letter |
| Shareholding pattern after capital restructuringLODR Reg 31(1)(c) | XBRL | Event | Within 10 days of a change above 2% of paid-up capital | — | ₹2,000 per day |
| Insider trading disclosures (initial and continual)PIT Reg 7(1)(b), 7(2) | Form B / Form C | Event | Initial: 7 days. Continual: 2 trading days, then company to exchange in 2 trading days | — | SEBI action |
| Takeover disclosures (5% and each 2% change; encumbrance)SAST Reg 29, 31(1)/(2) | Exchange SAST portal | Event | 2 working days (Reg 29); 7 working days (Reg 31) | — | SEBI adjudication |
Sources: NSE Emerge compliance calendar · LODR Reg 15 (SME exemptions), consolidated · NSE FAQs on Reg 33, Nov 2025
Companies Act / ROC 22
| Compliance | Form | Frequency | Due date rule | Next due | Delay cost |
|---|---|---|---|---|---|
| Board meetingss.173(1); SS-1 | Minutes | At least 4 a year | No more than 120 days between two meetings | — | s.450: ₹10,000 + ₹1,000/day |
| Annual general meetings.96 | — | Annual | Within 6 months of FY end, by 30 September | — | s.99: ₹1 lakh + ₹5,000/day |
| Financial statements (AOC-4 / AOC-4 XBRL / AOC-4 CFS)s.137; Accounts Rules r.12 | AOC-4 XBRL (listed); AOC-4 CFS if subsidiaries | Annual | Within 30 days of the AGM | — | ₹100/day additional fee, no cap; s.137(3) |
| CSR reports.135; CSR Rules r.12 | CSR-2 (linked with AOC-4) | Annual | With AOC-4 | — | s.135(7) |
| Annual return with MGT-8 certificates.92; r.11–12 | MGT-7 + MGT-8 | Annual | Within 60 days of the AGM | — | ₹100/day; s.92(5) |
| Report on the AGMs.121; r.31 | MGT-15 | Annual | Within 30 days of the AGM | — | s.121(3): ₹1 lakh + ₹500/day |
| Auditor appointments.139; r.4 | ADT-1 | On appointment (5-year term) | Within 15 days of the meeting that appoints | — | Fee slabs; s.147 |
| Return of deposits and exempt loanss.73; Deposit Rules r.16, 16A | DPT-3 | Annual | By 30 June (figures as at 31 March) | — | Fee slabs; r.21 |
| Half-yearly return of dues to micro and small enterprisess.405; MSME Order 2019 | MSME-1 (revised format) | Half-yearly | 30 April (Oct–Mar) and 31 October (Apr–Sep) | — | s.405(4): ₹20,000 + ₹1,000/day |
| Reconciliation of share capital (unlisted public company)s.29; PAS r.9A | PAS-6 | Half-yearly | Within 60 days of 30 Sep and 31 Mar | — | s.450 |
| Director KYC (triennial)r.12A, amended 31 Dec 2025 | DIR-3 KYC-Web | Once every 3 FYs + on change | 30 June of the filing year; changes within 30 days | — | ₹5,000 if late; DIN deactivated |
| Cost auditor appointments.148(3); CAR r.6 | CRA-2 | Annual | Within 30 days of the board meeting, or 180 days from FY start, whichever is earlier | — | Fee slabs |
| Cost audit reports.148(6); r.6(6) | CRA-4 | Annual | Within 30 days of receiving the cost audit report | — | s.148(8) |
| Secretarial audit reports.204; r.9 | MR-3 (annexed to board report) | Annual | With the board report, reaches ROC through AOC-4 | — | s.204(4) |
| Directors' disclosure of interest; ID declarations; DIR-8s.184(1), s.149(7), s.164 | MBP-1, ID declaration, DIR-8 | Annual + on change | First board meeting of each FY | — | s.184(4) |
| Filing of resolutionss.117; s.179(3) | MGT-14 | Event | Within 30 days of passing | — | s.117(2) |
| Director / KMP appointment or cessations.170(2); r.18 | DIR-12 | Event | Within 30 days | — | s.172 |
| Return of allotments.39 / 42 / 62 | PAS-3 | Event | Within 30 days of allotment (15 days for private placement) | — | s.39(5), s.42(10) |
| Alteration of share capitals.61, s.64 | SH-7 | Event | Within 30 days of the alteration | — | s.64(2): ₹500/day |
| Significant beneficial owner returns.90; SBO Rules r.4 | BEN-2 | Event | Within 30 days of receiving BEN-1 | — | s.90(11) |
| Creation, modification or satisfaction of charges.77; r.3 | CHG-1 / CHG-4 | Event | Within 30 days (extendable to 60 with fee) | — | Ad valorem additional fee |
| Unpaid dividend and shares to IEPFs.124(5), (6) | IEPF-1, IEPF-4 | Event | Within 30 days of becoming due (after 7 years) | — | s.124(7) |
Sources: DIR-3 KYC triennial rule (ICAI) · Revised AOC-4 forms · MSME-1 revised format
Income tax 7
| Compliance | Form | Frequency | Due date rule | Next due | Delay cost |
|---|---|---|---|---|---|
| Advance tax instalments (15% / 45% / 75% / 100%)Interest s.425 [234C] | Challan 280 | Quarterly | 15 Jun, 15 Sep, 15 Dec, 15 Mar | — | 1% per month on shortfall |
| Tax audit reports.63 [44AB] | Form 26 [3CA/3CD]; FY 2025-26 still on 3CA/3CD | Annual | 30 September (extended to 21 Oct 2026 for AY 2026-27) | — | 0.5% of turnover, max ₹1.5 lakh |
| Income-tax return (company, audit case)s.263 [139(1)] | ITR-6 | Annual | 31 October (extended to 21 Nov 2026 for AY 2026-27) | — | Interest 1% per month; late fee |
| Transfer pricing accountant's report[92E] | Form 48 [3CEB] | Annual | 31 October (not extended for AY 2026-27) | — | ₹1 lakh |
| Income-tax return in transfer pricing casess.263 [139(1)] | ITR-6 | Annual | 30 November (not extended) | — | Interest and late fee |
| Statement of financial transactionss.508(1), Rule 237 [285BA] | Form 165 [61A] | Annual | 31 May | — | ₹500/day; ₹1,000/day after notice |
| Foreign remittance declaration and CA certificates.397 [195(6)] | Form 145 [15CA] / Form 146 [15CB] | Per remittance | Before the remittance is made | — | ₹1 lakh |
Sources: CBDT extension for AY 2026-27 · Section 425 (advance tax interest)
TDS / TCS 7
| Compliance | Form | Frequency | Due date rule | Next due | Delay cost |
|---|---|---|---|---|---|
| TDS / TCS deposit calculators.392 / 393 / 394 | Challan ITNS 281 (new payment codes) | Monthly | 7th of next month; March deductions by 30 April | — | Interest 1% (late deduction) / 1.5% (late deposit) per month |
| TDS statement — salarys.392 [192] | Form 138 [24Q] | Quarterly | 31 Jul, 31 Oct, 31 Jan, 31 May | — | ₹200/day capped at TDS; penalty up to ₹1 lakh |
| TDS statement — residents, non-salary calculators.393 [194 series] | Form 140 [26Q] | Quarterly | 31 Jul, 31 Oct, 31 Jan, 31 May | — | ₹200/day capped at TDS |
| TDS statement — non-residentss.393(2) [195] | Form 144 [27Q] | Quarterly | 31 Jul, 31 Oct, 31 Jan, 31 May | — | ₹200/day capped at TDS |
| TCS statements.394 [206C] | Form 143 [27EQ] | Quarterly | 31 Jul, 31 Oct, 31 Jan, 31 May (aligned with TDS) | — | ₹200/day capped at TCS |
| Salary TDS certificates.392 | Form 130 [16] | Annual | 15 June | — | ₹100/day |
| Non-salary TDS certificates.393 | Form 131 [16A] (TCS: Form 133 [27D]) | Quarterly | 15 days after the statement due date | — | ₹100/day |
Sources: TDS/TCS rate chart TY 2026-27 · Form 143 FAQs (Income Tax Dept)
GST 6
| Compliance | Form | Frequency | Due date rule | Next due | Delay cost |
|---|---|---|---|---|---|
| Outward supplies return (each GSTIN) calculatorCGST s.37 | GSTR-1 (GSTR-1A to amend before 3B) | Monthly | 11th of next month | — | ₹50/day (₹20 nil), capped by turnover |
| Summary return and tax payment (each GSTIN) calculatorCGST s.39 | GSTR-3B (Tables 3.1/3.2 locked) | Monthly | 20th of next month | — | Late fee + 18% interest on cash tax |
| Annual return and reconciliation statementCGST s.44 | GSTR-9 / GSTR-9C (9C above ₹5 cr) | Annual | 31 December | — | Per day, capped at 0.04% / 0.5% of state turnover |
| Goods sent for job workCGST s.143, Rule 45(3) | ITC-04 | Half-yearly (AATO above ₹5 cr) | 25 October and 25 April | — | General penalty |
| E-invoice reporting windowRule 48(4); GSTN advisory | IRP | Per invoice | Within 30 days of invoice date (AATO ₹10 cr+) | — | IRP rejects; invoice invalid |
| Three-year time bar on returnsCGST s.37 / 39 / 44 (from 1 Aug 2025) | — | Continuous | Returns cannot be filed 3 years after their due date | — | Return permanently barred |
Sources: GST return changes from July 2025 · IMS advisory changes (EY)
Payroll & labour 6
| Compliance | Form | Frequency | Due date rule | Next due | Delay cost |
|---|---|---|---|---|---|
| Provident fund contribution and ECREPF Act / Code on Social Security 2020 | ECR on EPFO portal | Monthly | 15th of next month | — | 12% interest; damages 5–25% |
| ESI contributionESI Act / Code on Social Security 2020 | ESIC challan | Monthly | 15th of next month | — | 12% interest; damages |
| Professional tax — Karnataka verifyKarnataka PT Act | Employer return / payment | Monthly | 20th of next month | — | 1.25% per month |
| Professional tax — Maharashtra verifyMaharashtra PT Act | Employer return / challan | Monthly if liability ₹1 lakh+ | Last day of the month | — | 1.25% per month + penalty |
| Labour welfare fund verifyState LWF Acts | State forms | Mostly half-yearly | Maharashtra 15 Jul / 15 Jan; Karnataka 15 Jan; Haryana monthly | — | State-specific |
| Labour Codes in force (from 21 Nov 2025)Four Labour Codes | — | Continuous | Wages at least 50% of CTC for PF/ESI/gratuity; appointment letters; annual health checks 40+ | — | Code-specific |
Sources: Labour Codes notified (KPMG)
FEMA / RBI 8
| Compliance | Form | Frequency | Due date rule | Next due | Delay cost |
|---|---|---|---|---|---|
| Export realisation and repatriation calculatorFEMA Export & Import Regs 2026, Reg 5 (amended 22 Sep 2026) | EDPMS · shipping bill / EDF | Per transaction | 9 months from shipment / invoice; 12 months if invoiced in INR | — | AD bank / RBI action; caution list |
| Import payment calculatorFEMA Export & Import Regs 2026, Reg 9 | IDPMS · bill of entry | Per transaction | Within the period in the underlying contract | — | AD bank follow-up; advances need LC/BG |
| Export Declaration Form for services and softwareFEMA Export & Import Regs 2026, Reg 3 | EDF | Monthly | Within 30 days from the end of the month of invoice | — | AD bank action |
| Declaration-based closure of small entriesFEMA Export & Import Regs 2026, Reg 4 | Declaration to AD bank | Quarterly (optional) | Entries up to ₹10 lakh, in bulk each quarter | — | — |
| Foreign liabilities and assets returnFEMA 20(R) / Master Direction | FLA on FLAIR portal | Annual | 15 July | — | Late submission fee |
| ECB monthly return indicative dateECB framework, A.P. (DIR) Circular 25 of 30 Mar 2026 | ECB-2 | Monthly | Within 7 working days of month end, through the AD bank | — | Late submission fee per LRN |
| Annual performance report on overseas investmentOI Regulations 2022 | APR | Annual | 31 December | — | Late submission fee |
| FDI reportingNDI Rules / FEMA 395 | FC-GPR / FC-TRS | Event | FC-GPR 30 days from allotment; FC-TRS 60 days | — | Late submission fee |
Sources: FEMA amendment of 22 Sep 2026 · FEMA 2026 Regulations guide · ECB reporting timelines
Not applicable to SME-listed companies
Regulation 15(2) of LODR exempts SME-listed entities from Regs 17 to 27 except Reg 23, from parts of Reg 46 and from Schedule V paras C, D and E. In practice that removes the quarterly corporate governance report (Reg 27(2)), the annual secretarial compliance report (Reg 24A), newspaper advertisement of results (Reg 47) and the BRSR. The Companies Act secretarial audit (s.204, MR-3) still applies to every listed company.
The Reg 7(3) compliance certificate and the Reg 40(9) certificate were omitted for all listed companies on 12 December 2024.
How the dates are worked out
Monthly items roll to the next occurrence of their day; annual items use their fixed calendar dates, with this year's government extensions applied (tax audit to 21 October 2026, ITR to 21 November 2026 for AY 2026-27). AGM-linked filings count from the AGM date in your profile. Event-based items have no calendar date: the rule column states the clock that starts when the event happens.
Exchange fines are from the SEBI SOP fine schedule as applied in 2026 notices, and attract 18% GST. Items marked verify could not be confirmed against a primary source; check them before relying on them.