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Corporate Compliance Calendar for July, 2022

"CORPORATE Compliance CALENDAR covers Compliance under Income Tax act, 1961, Compliance under Goods & Services Act, 2017, Compliance under Other Statutory Laws"<br>TaxGuru is a platform that provides Updates On Amendments in Income Tax, Wealth Tax, Company Law, Service Tax, RBI, Custom Duty, Corporate Lawu00a0, Goods and Service Tax etc.<br>To know more visit https://taxguru.in/corporate-law/corporate-compliance-calendar.html

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Corporate Compliance Calendar for July, 2022

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  1. CORPORATECOMPLIANCECALENDARFORJULY,2022 AUTHOR:CSLALITRAJPUT https://taxguru.in/corporate-law/corporate-compliance-calendar.html CorporateComplianceCalendarForTheMonthofJuly,2022containsComplianceRequirementUnder IncomeTaxAct,1961,Goods&ServicesTaxAct,2017(GST),OtherStatutoryLaws,ForeignExchange ManagementAct,1999(FEMA),SEBI(ListingObligationsAndDisclosureRequirements)(LODR) Regulations,2015,SEBI(DepositoriesandParticipants)Regulations2018),SEBITakeoverRegulations 2011,SEBI(ProhibitionofInsiderTrading)Regulations,2015, SEBI(IssueofCapitalandDisclosure Requirements)Regulations,2018,SEBI(BuybackofSecurities)Regulations,2018,CompaniesAct,2013 (MCA/ROCandLLPCompliance),DuedatesofLLPReturnFiling,DuedatesofROCReturnFilings, MutualFundrelatedupdates, InsolvencyandBankruptcyBoardofIndia(IBBI)Updates,NCLT& NCLATUpdates,MSMEKeyUpdates,CompetitionCommissionofIndiaandInvestorEducationand ProtectionFund. 1.CompliancerequirementunderIncomeTaxact,1961

  2. Sl. 1 2. 3 4 5 6 7 8 9 ComplianceParticulars DuedateofdepositingTDS/TCSliabilitiesunderIncomeTaxAct,1961forthepreviousmonth. ?DuedatefordepositofTDSwhenAssessingOfficerhaspermittedquarterlydepositofTDSunder DuedateforissueofTDSCertificatefortaxdeductedundersection194-IA,194-IB,and194Minthe ?Quarterlystatementinrespectofforeignremittances(tobefurnishedbyauthorizeddealers)inForm ?QuarterlystatementofTCSdepositedforthequarterending30June,2022. D?uedateforfurnishingstatementinFormno.3BBbyastockexchangeinrespectoftransactionsin Duedateforfurnishingofchallan-cum-statementinrespectoftaxdeductedundersection194-IA,19 ?QuarterlyTCScertificateinrespectoftaxcollectedbyanypersonforthequarterendingJune30,20 ?QuarterlystatementofTDSdepositedforthequarterendingJune30,2022. “?Returnofincomefor theFY2021-22for allassesseeotherthan: corporate-assessee non-corporateassessee(whosebooksofaccountarerequiredtobeaudited)or partnerof afirm whoseaccounts arerequired tobe audited Assesseewhoisrequiredtofurnishareportundersection92E.” 10 11 Quarterlyreturnofnon-deductionoftaxatsourcebyabankingcompanyfrominterestontimedepos

  3. ComplianceRequirementunderGST,2017 A.FilingofGSTR–3B/GSTR3BQRMP a)Taxpayershavingaggregateturnover>Rs.5Cr.inprecedingFY Tax period DueDate Particulars DueDateforfil year. June,2022 20thJuly,2022 DueDateforfil thepreviousyea b).TaxpayershavingaggregateturnoveruptoRs.5croresinprecedingFY(GroupA) Taxperiod DueDate June, 2022 22ndJuly,2022 GroupAStates:Chhattisgarh,MadhyaPradesh,Gujarat,Maharashtra,Karnataka,Goa,Kerala,TamilNadu,Telangan

  4. c).TaxpayershavingaggregateturnoveruptoRs.5croresinprecedingFY(GroupB)c).TaxpayershavingaggregateturnoveruptoRs.5croresinprecedingFY(GroupB) Taxperiod DueDate Particulars 24thJuly, 2022 June,2022 AnnualTurnoverUp GroupBStates:HimachalPradesh,Punjab,Uttarakhand,Haryana,Rajasthan,UttarPradesh,Bihar,Sikkim,Aruna Kashmir,Ladakh, Chandigarh, Delhi B.FilingFormGSTR-1: Taxperiod Monthlyreturn DueDate Remarks 1.GSTFilin 11.07.2022 (June,2022) 2.Registere C.NonResidentTaxPayers,ISD,TDS&TCSTaxpayers

  5. Form No. GSTR-5&5A GSTR-6 GSTR -7 GSTR -8 ComplianceParticulars Non-residentODIARservicesproviderfileMonthlyGSTReturn EveryInput ServiceDistributor (ISD) ReturnforTaxDeductedatsourcetobefiledbyTaxDeductor E-CommerceoperatorregisteredunderGSTliabletoTCS D.GSTR–1QRMPmonthly/Quarterlyreturn FormNo. Detailsofoutwardsupply-IFF& ComplianceParticulars a)GSTQRMPmonthlyreturnduedateforthemonthofAp Annualaggregateturnoverup toRs.1.50Crore. Summaryofoutwardsuppliesbytaxpayerswhohave optedfor theQRMP scheme. b)Summaryofoutwardsuppliesbytaxpayerswhohaveopt E.GSTRefund:

  6. FormNo. RFD-10 ComplianceParticulars RefundofTaxtoCertainPersons F.GSTR–4–Apr-June,2022: ComplianceParticular GSTR-4isannualreturnfiledbyaregisteredpersonoptingforacompositionscheme.Theduedatewasextendedfrom meeting. G. CMP – 08 –CMP-08 is a form that declares the composition dealer summary of his/her self-assessed taxable amountfora particularquarter. Inaddition tothis, italso actsas challanto makepayment oftaxes. ComplianceParticular FormGSTCMP-08isusedtodeclarethedetailsorsummaryofself-assessedtaxpayablebytaxpayerswhohaveopted meeting. 3.KeyCompliancesunderFEMA/RBI ApplicableLaws/Acts DueDates ComplianceParticulars AnnualreturnonForei FEMAACT1999 15thJuly2022 havereceivedFDIand/ everyyear. Notlaterthan30daysfromthedateofissueof FC-GPRisaformfile Capital instrument sharestoapersonresid FEMAACT1999 Reportingoftransfero Within60daysofreceipt/remittanceoffundsormadeinFormFC-TRS FEMAACT1999 transferofcapitalinstrumentswhicheverisearlier. Theonusofreporting Within30daysfromthedateofreceiptoftheALimitedLiabilityPar amount of consideration. areportintheFormFD FEMAACT1999

  7. ALimitedliabilityPa FEMAACT1999 within60daysfromthedateofreceiptoffundsin residentandanonresid within30daysfromthedateofallotmentofcapitalThedomesticcustodian FEMAACT1999 instruments Capital Account and Current Account – The purpose of the capital account the overseas assets and liabilities in India of an Indian residing outside In categoryof the currentaccount. ThereisoptionfortheNon-ResidentIndianstosetupvariousbankaccount TypesofAccounts NRIBankAccounts

  8. 4.ComplianceunderOtherStatutoryLaws ApplicableLaws/Acts EPF(TheEmployees’ProvidentFundsAndMiscellaneousProvisionsAct,1952) ESIC(Employees’ State InsuranceAct, 1948) ContractLabour(Regulation&Abolition)Act,1970 Timeline/DueDates 15.07.2022 15.07.2022 Within15Daysofcommenceme contractwork Within15Daysofcommenceme ContractLabour(Regulation&Abolition)Act,1970 contractwork Within30Daysofapplicability change PaymentofGratuityRule 5.SEBI–SecuritiesExchangeBoardofINDIA 1.ComplianceRequirementunderSEBI(ListingObligationsandDisclosureRequirements)(LODR) Regulations,2015

  9. A.QuarterlyCompliances: Regulationreference Sl.No. ComplianceParticulars HalfYearlyCompliances: CompliancePeriod Sl.No. RegulationNo. (DueDate) Thelistedentityshallmakesuchdisclosureseve financial results: Provided further that the listed andconsolidatedfinancialresultswitheffectfro 1. Regulation23(9)Relatedpartytransactions. C.Regular/AnnualCompliances: REGULATION NO REGNO PARTICULARS TIMELINE

  10. Financial results at 47 clause (b) of sub-regulation(1),shallbepublished 47 Advertisements inNewspapers. 47(3) Advertisements inwithin 48 hours of conclusion of the 48HOURS Newspapers meetingofboardofdirectorsatwhich thefinancialresultswereapproved. Every listed entity and its material unlisted subsidiaries incorporated in Indiashallundertakesecretarialaudit andshallannexwithitsannualreport,60daysfrom 24A Secretarial Audit. asecretarialauditreport,givenbya Red24A theClosure companysecretaryinpractice,insuchofFY form as may be specified with effect fromtheyearendedMarch31,2019. (within 60 days from the Closure of FY) Thelistedentityshalldisseminatethe following information under a separate section on its website separate audited financial statements of each subsidiary of the listed entity inrespectofarelevantfinancialyear, uploaded at least 21 days prior to the date of the annual general meeting which has been called to inter alia consider accounts of that financial year.] 21days prior 1 days prior to the dateofAGM 46Website 46(2)(s) D.OtherQuarterlycompliancewhichincludedhalfyearcomplianceexceptFR(FinancialResults) REG NO REGULATION NO PARTICULARS TIMELINE

  11. intimation regarding itemspecifiedinclause 29(1)(a)tobediscussedatleast5 at the meeting of board of directors shall be given at least five days in advance (excluding the date of the intimation and date of the meeting), and such intimation shall include thedateofsuchmeeting ofboardofdirectors Thelistedentityshall first disclose to stock exchange(s)ofall workingdaysin advance, excluding the date of the intimation and date of the meeting Reg29readwithReg 33 Intimation 87B:Intimationsand Intimations and Disclosure of events or information to Stock Exchanges. Disclosureofeventsoreventsorinformation, asspecifiedinPartEof ScheduleIII,assoonas reasonably possible but not later than twenty four hours from occurrence of the event orinformation: An issuerwhose security receipts are listed on a stock exchange shall ensure that: the net asset value iscalculatedonthe basis of such independent valuation andthesameisdeclared by the asset reconstruction company within fifteen days of theendofthequarter. The listed entity shall submit a quarterly compliance report on corporategovernancein the format as specified by the Board from time totimetothe recognised stock exchange(s) within fifteen days from close ofthequarter. informationtoStock Exchanges. READ WITHPARTEOF ScheduleIII 24HOURS Valuation, Rating and NAV disclosure. 87C(1)(iii) 15Days Other corporate governance requirements. Reg27(2) 15days

  12. The listed entity shall file with the stock exchange the Indian Depository Receipt holding pattern on a quarterly basis within fifteen days of end of thequarterintheformat specifiedbytheBoard. Indian Depository Receipt holding pattern & Shareholding details. 15daysfrom end of each quarter 69(1)

  13. E.EventbasedCompliances Reg No RegulationNo Particulars Thelistedentityshallfirstdisclosetostockexchange(s) Timeline 30(6)ANDPartAofallevents,asspecifiedinPartAofScheduleIII,or 30Disclosureofevents orinformation. informationassoonasreasonablypossibleandnotlater24HOURS thantwentyfour hoursfromthe occurrenceof eventor information ThelistedentityshalldisclosetotheExchange(s),within 30 minutes of the closure of the meeting held to consider thefollowing: dividendsand/orcashbonusesrecommendedor declaredorthedecisiontopassanydividendandthe dateonwhichdividendshallbepaid/dispatched; anycancellationofdividendwithreasonsthereof; thedecisiononbuybackofsecurities; thedecisionwithrespecttofundraisingproposedto beundertaken ofScheduleIII 30(6)ANDsub- para4ofParaA of Part A of ScheduleIII 30Disclosureofevents orinformation. increaseincapitalbyissueofbonussharesthrough capitalization including the date on which such bonus sharesshallbe credited/dispatched; reissueofforfeitedsharesorsecurities,ortheissueof sharesorsecuritiesheldinreserveforfutureissueorthe creation in any form or manner of new shares or securities or any other rights, privileges or benefits to subscribeto; shortparticularsofanyotheralterationsofcapital, including calls;h) financial results;i) decision on voluntarydelistingbythelistedentityfromstock exchange(s). The following events shall deemed to be material events and shall be disclosed by the listed entity to the stock exchanges as soon as reasonably possible and not later thantwentyfourhoursfromtheoccurrenceoftheevent: receiptofrequestforre-classificationbythelisted entityfromthepromoter(s)seekingre-classification; minutes of the board meeting considering such requestwhichwouldincludetheviewsoftheboardon therequest; submissionofapplicationforre-classificationof statusaspromoter/publicbythelistedentitytothestock exchanges; decisionofthestockexchangesonsuchapplication ascommunicatedtothelistedentity; In the event of any changes to the annual report, the revised copy along with the details of and explanation forthechangesshallbesentnotlaterthan48hoursafter theannual generalmeeting.] 30MINUTES 31A:Conditionsforre- classification of any person as promoter / public 31A(8) 24HOURS 34AnnualReport. 34(1)(b) 48HOURS

  14. The listed entity shall submit to the stock exchange, withinfortyeighthoursofconclusionofitsGeneral Meeting, details regarding the voting results in the formatspecifiedby theBoard. Thelistedentityshallpublishtheinformationspecified in 47(1) in the newspaper simultaneously with the submission of the same to the stock exchange(s). The sameis reproducedbelow 47(1)(a)noticeofmeetingoftheboardofdirectors 44 Meetings of shareholdersandvoting 44(3) 48HOURS 47(3) 47Advertisementsin Newspapers. Advertisementsinwherefinancialresultsshallbediscussed(c)statements Simultaneously Newspapers of deviation(s) or variation(s) as specified in sub- regulation(1)ofregulation32onquarterlybasis,after review by audit committee and its explanation in directorsreportin annualreport; (d)noticesgiventoshareholdersbyadvertisement resignation of the auditor of the listed entity, detailed reasonsforresignationofauditor,asgivenbythesaid auditor, shall be disclosed by the listed entities to the stock exchanges as soon as possible but not later than twenty four hours of receipt of such reasons from the auditor Incaseofresignationofanindependentdirectorofthe listed entity, within seven days from the date of resignation, the following disclosures shall be made to thestockexchangesby thelistedentities: i.Detailedreasonsfortheresignationofindependent directorsasgivenbythesaiddirectorshallbedisclosed bythelistedentitiesto thestockexchanges. SCHEDULE III PART PART A 7(A) – 24HOURS SCHEDULE III PART PART A 7(B) 7daysfromthe – dateof ii.Theindependentdirectorshall,alongwiththedetailedresignation reasons,alsoprovideaconfirmationthatthereisno othermaterialreasonsotherthanthoseprovided. iii.Theconfirmationasprovidedbytheindependent director above shall also be disclosed by the listed entitiestothestockexchangesalongwiththedetailed reasonsasspecifiedinsub-clause(i)above.] The listed entity shall intimate any change or appointmentofanewsharetransferagent,tothestock exchange(s) within seven days of entering into the agreement. Reg7(4)&(5) 7ShareTransferAgent.ShareTransfer Agent. 7DAYS

  15. The intimation required under 29 (1), shall be given at leasttwoworkingdaysinadvance,excludingthedateof the intimation and date of the meeting Reg 29(1) is reproducedbelow:(b)proposalforbuybackofsecurities ;(c)proposalforvoluntarydelistingbythelistedentity from the stock exchange(s); (d) fund raising by way of further public offer, rights issue, American Depository Receipts/GlobalDepositoryReceipts/ForeignCurrency atleast2 ConvertibleBonds,qualifiedinstitutionsplacement,debtworkingdays issue,preferentialissueoranyothermethodandfor determinationof issueprice: Providedthatintimationshallalsobegivenincaseof any annual general meeting or extraordinary general meeting or postal ballot that is proposed to be held for obtaining shareholder approval for further fund raising indicating type of issuance. (e) declaration/ recommendation of dividend, issue of convertible securities including convertible debentures or of debenturescarryingarighttosubscribetoequityshares or the passing over of dividend. (f) the proposal for declaration of bonus securities where such proposal is communicated to the board of directors of the listed entityas partofthe agendapapers: The listed entity shall submit to the stock exchange(s) a statement showing holding of securities and shareholding pattern separately for each class of securities, in the format specified by the Board from timetotime–onedaypriortolistingofitssecuritieson thestock exchange(s); withintendaysofanycapitalrestructuringofthelisted in advance, excluding the date of the intimation and date of the meeting 29 Reg29(1) 1 day prior to listing of its securitiesonthe stock exchange(s within10days 31Holdingofspecified securities and shareholdingpattern. Reg31(1)(a) 31 Reg31(1(c) entityresultinginachangeexceedingtwopercentoftheofanycapital total paid-up share capital: restructuring anapplicationforre-classificationofapromoter/person30daysfrom 31AConditionsforre- classification of any person as promoter / public belongingtopromotergrouptopublictothestock thedateof exchangeshastobemadebythelistedentityconsequentapprovalby Reg31A tothefollowingproceduresandnotlaterthanthirtydaysshareholdersin fromthedateofapprovalbyshareholdersingeneral meeting Draft Scheme of Arrangement & Scheme of Arrangement before for obtaining Observation Letter or No-objection letter, before filing such scheme with any CourtorTribunal,intermsofrequirementsspecifiedby theBoardorstockexchange(s)fromtimetotime. generalmeeting Before filling thesamewith any court or tribunal 37 Draft Scheme of Arrangement&Scheme37(1) ofArrangement.

  16. The listed entity shall issue certificates or receipts or advices, as applicable, of subdivision, split, consolidation, renewal, exchanges, endorsements, issuance of duplicates thereof or issuance of new certificates or receipts or advices, as applicable, in cases oflossorolddecrepitorwornoutcertificatesorreceipts or advices, as applicable within a period of thirty days fromthe dateof suchlodgement. 39Issuanceof Certificates or Receipts/Letters/Advices39(2) 30Days for securities and dealingwithunclaimed securities. 39Issuanceof Certificates or Thelistedentityshallsubmitinformationregardingloss of share certificates and issue of the duplicate certificates,tothestockexchangewithintwodaysofits gettinginformation. 2daysofits getting information. Receipts/Letters/Advices39(3) for securities and dealingwithunclaimed securities On receipt of proper documentation, the listed entity shallregistertransfersofitssecuritiesinthenameofthe transferee(s)andissuecertificatesorreceiptsoradvices, asapplicable,oftransfers;orissueanyvalidobjectionor15days intimationtothetransfereeortransferor,asthecasemay be, within a period of fifteen days from the date of such receiptof requestfor transfer the listed entity shall ensure that transmission requests areprocessedforsecuritiesheldindematerializedmode 40 Transfer or transmission or transposition of securities. 40(3) 40 Transfer or transmission or transposition of securities. 40 Transfer or transmission or transposition of securities. 40(3) 7Days withinsevendaysafterreceiptofthespecified documents: thelistedentityshallensurethattransmissionrequests areprocessedforsecuritiesheldinphysicalmodewithin21Days twentyonedaysafterreceiptofthespecifieddocuments: In case of minor differences in the signature of the transferor(s),thelistedentityshallfollowthefollowing procedureforregisteringtransferofsecurities: 40(3) SCHEDULEVII:(a)thelistedentityshallpromptlysendtothefirst TRANSFER OF SECURITIES (PARTB(1)) transferor(s), via speed post an intimation of the aforesaid defect in the documents and inform the transferor(s) that objection, supported by valid proof, is not lodged by the transferor(s) with the listed entity withinfifteendaysofreceiptofthelistedentity’sletter, thenthesecurities shallbe transferred – 15Days 7 working days advance intimation excluding the date of the intimation and date of the meeting The listed entity shall give notice in advance of atleast seven working days (excluding the date of intimation andtherecorddate)tostockexchange(s)ofrecorddate specifyingthepurposeof therecorddate: 42RecordDateorDate of closure of transfer books. 42(2)

  17. 3 working days advance intimation excluding the date of the intimation and date of the meeting 5 working daysadvance 42RecordDateorDate of closure of transfer books. in the case of rights issues, the listed entity shall give notice in advance of atleast three working days (excludingthedateofintimationandtherecorddate).] 42(2) Thelistedentityshallrecommendordeclarealldividendintimation 42RecordDateorDate of closure of transfer books. and/or cash bonuses at least five working days (excludingthedateofintimationandtherecorddate) beforetherecorddatefixedforthepurpose. excluding the date of the intimation and date of the meeting 2 working days 42(3) The listed entity shall update any change in the content ofitswebsitewithintwoworkingdaysfromthedateof suchchange incontent. Thelistedentityshallgivepriorintimationtothestock 46Website 46(3)(b) exchange(s)atleastelevenworkingdaysbeforethedate11working 50Intimationtostock exchange(s). 50(1) onandfromwhichtheinterestondebenturesandbonds,days andredemptionamountofredeemablesharesorof debenturesandbondsshallbepayable. Thelistedentityshallintimatetothestockexchange(s), 2workingdays atleasttwoworkingdaysinadvance,excludingthedateadvance of the intimation and date of the meeting, regarding the meeting of its board of directors, at which the recommendation or declaration of issue of non convertibledebtsecuritiesoranyothermatteraffecting therightsorinterestsofholdersofnonconvertibledebt securities or non convertible redeemable preference sharesisproposed tobe considered. The listed entity shall, within seven working days from thedateofsubmissionoftheinformationrequiredunder sub- regulation (4), submit to stock exchange(s), a certificate signed by debenture trustee that it has taken noteof the contents The listed entity shall, within two calendar days of the conclusion of the meeting of the board of directors, publishthefinancialresultsandstatementreferredtoin reg 52 (4), in at least one English national daily newspaper circulating in the whole or substantially the wholeof India. intimation excluding the date of the intimation and date of the meeting 50Intimationtostock exchange(s). 50(3) 52FinancialResults. 52(4)&(5) 7workingdays two calendar days of the conclusion of themeeting 52FinancialResults. 52(4)&(8)

  18. The listed entity shall submit a certificate to the stock exchange within two days of the interest or principal or both becoming due that it has made timely payment of interestsorprincipalobligationsorbothinrespectofthe nonconvertible debtsecurities 57Othersubmissionsto stockexchange(s). 57(1) within2days 7workingdays advance intimation excluding the date of the intimation and date of the meeting notice in advance of at least4working days The listed entity shall give notice in advance of at least seven working days (excluding the date of intimation andtherecorddate)totherecognisedstockexchange(s) of the record date or of as many days as the stock exchange(s) may agree to or require specifying the purposeof therecord date. 60RecordDate 60(2) The listed entity shall give notice in advance of at least four working days to the recognised stock exchange(s) ofrecorddatespecifyingthepurposeoftherecorddate Thelistedentityshallintimatetothestockexchange(s), 78RecordDate. 78(2) 2workingdays atleasttwoworkingdaysinadvance,excludingthedateinadvance, of the intimation and date of the meeting, regarding the meeting of its board of trustees, at which the recommendation or declaration of issue of securitized debtinstrumentsoranyothermatteraffectingtherights or interests of holders of securitized debt instruments is proposedto beconsidered. The listed entity shall submit such statements, reports or informationincludingfinancialinformationpertainingto Schemes to stock exchange within seven days from the end of the month/ actual payment date, either by itself or through the servicer, on a monthly basis in the format as specifiedbythe Boardfromtime totime: Providedthatwhereperiodicityofthereceivablesisnot monthly,reportingshallbemadefortherelevant periods. 82Intimationand filings with stock exchange(s). excluding the date of the intimation and date of the meeting, 82(2) 82Intimationand filings with stock exchange(s). 82(3) within7days 7workingdays advance intimation excluding the dateofthe The listed entity shall give notice in advance of atleast seven working days (excluding the date of intimation andtherecorddate)totherecognisedstockexchange(s) oftherecorddateorofasmanydaysastheStock 87RecordDate. 87(2) Exchangemayagreetoorrequirespecifyingthepurposeintimationand oftherecorddate dateofthe meeting

  19. 7workingdays advance intimation excluding the date of the intimation and date of the meeting Thelistedentityshallgivenoticeinadvanceofatleast seven working days (excluding the date of intimation and the record date) to the stock exchange(s) of the record date or of as many days as the stock exchange may agree to or require specifying the purpose of the recorddate. 87ERecordDate. 87E(2)

  20. 6.SEBI(SubstantialAcquisitionofSharesandTakeovers)Regulations,20116.SEBI(SubstantialAcquisitionofSharesandTakeovers)Regulations,2011 SecuritiesandExchangeBoardofIndia(SEBI)videnotification/CircularNo. SEBI/HO/CFD/DCR1/CIR/P/2020/49issued and publish dated 27th March 2020, has published Relaxation from compliance with certain provisions of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011due to the COVID-19 pandemic.”.

  21. Sl.No. RegulationNo. ComplianceParticular Every person, who together himtoexercise25%ormor shareholding and voting rig specified. 1 Regulation30(1) Thepromoterofeverytarge aggregate shareholding and formasmay 2 Regulation30(2) Regulation31(1)readwithRegulation28(3)ofTakeover Regulations Thepromoterofeverylisted AUGUST7,2019CIRCULAR combined encumbrance by shareholdinginthecompan Disclosureofreasonsforencumbrancebypromoteroflisted companies 3. 4. Regulation31(4) Disclosureofencumbered

  22. 7.SEBI(ProhibitionofInsiderTrading)Regulations,2015 Sl.No. RegulationNo. ComplianceParticular Everypromoter,employeeanddirectorofev Regulation7(2) acquiredordisposedofwithintwotradingd onetransactionoraseriesoftransactionsov 1 “ContinualDisclosures” rupees(10,00,000/-)orsuchothervalueasm 8.SEBI(IssueofCapitalandDisclosureRequirements)Regulations,2018 Sl.No. RegulationNo. ComplianceParticular “Theissuershallmakeanapplicatio ScheduleXIX–Para(2)ofICDR bytheBoardfromtimetotime,toon 1 ReadwithReg108ofSEBILODR Inregardtoabove,itisspecifiedtha issueofequitysharesfromthedateo Thetenureoftheconvertiblesecuriti 2 Regulation162 allotment.

  23. SEBICIRCULAR Applicationfortradingapprovalt approvaltothestockexchange/swit exchange/s. Aug19,2019 3 Non-compliancewithcertainprovisionsofSEBIICDR Regulations Regulation76 Theissueralongwithleadmanagers 4 Applicationforrightsissue toapplytorightsissuesubjecttoens Regulation77 In case if the company fails to adher complianceduringthesaidperiod.T therightsissue. 5. ServiceofDocuments Issuerhastheflexibilitytopublishth Regulation84 A.WebsiteoftheIssuer,Registrar, 6 Advertisement B.Televisionchannels,radio,theint

  24. 9.SEBI(BuybackofSecurities)Regulations,2018(BuybackRegulations)9.SEBI(BuybackofSecurities)Regulations,2018(BuybackRegulations) Sl.No. RegulationNo. ComplianceParticular Extinguishment of equity shares in connection with anddestroyedshallbefurnishedbythecompanytot securitiesofthecompanyarelistedwithinsevenday 1 Regulation11and24(iv) 2 Regulation24(i)(f) Minimumtimebetweenbuybackandraisingoffund 10.SEBI(DepositoriesandParticipants)Regulations2018)

  25. DueDate Within30daysfrom endofquarter. 30thJuly,2022 Sl.No. ComplianceParticulars Regulation76(Quarter,April–June 2022) Reconciliation of Shares and CapitalAudit 1. Regulation74(5):Processingofdemat requests form by Issuer/RTAs – CertificateReceivedfromRegistrar Within15daysfrom the end of each quarter. 2. 11.ComplianceRequirementUNDERCompaniesAct,2013andRulesmadethereunder; DueDates Within180DaysFromTheDateOf IncorporationOfTheCompany ApplicableLaws/Acts ComplianceParticulars AsperSection10A(Comme (Amendment)Ordinance,20 CompaniesAct,2013 havingsharecapitalshallnot (onetimecomplianceonly) filedbytheDirectorwithin1 ApersonhavingSignificant Companies(SignificantBen i.e.within90daysofthecom Firstdeclarationwithin90daysfromthedate ofnotificationDt.08.02.2019 CompaniesAct,2013 2019i.e.08.02.2019 In case Subsequent Acquisiti FormNo.BEN-1requiredto beneficialownershiporany FilingofformBEN-2under (thedateofreceiptofdeclara CompaniesAct,2013 within30daysofacquiringbeneficialinterest Timelimitforfilinge-form

  26. *DINKYCthroughDIR3 AnnualCompliance LastdateforfilingDIR-3KY CompaniesAct,2013 (30.09.2021) AnnualExercise:CLICKH PenaltyafterduedateisRs. AnnualReturnToBeFiledB MCAExtendlastdateoffili Within270daysfromthedateofdeployment ofthis Form LastdateoffilingofFormN CompaniesAct,2013 Extensionoflastdateoffilin NoteonNFRA-2ClickHer TheMinistryinitsGeneral CompaniesAct,2013 Within15daysofappointmentofanauditor. 1isapplicableonlyforBodie Section2theAct. Filingofresolutionswiththe passedshouldbefiled. CompaniesAct,2013 Within30daysoftheboardmeeting ReconciliationofShareCapi Within60(sixty)daysfromtheconclusionof eachhalf year. Pursuanttosub-ruleRule9A CompaniesAct,2013 Tobefiledallunlistedcomp RegistrationofEntitiesfor CompaniesAct,2013 OneTimecompliances AcceptanceofDonationasC IEPFAuthority(Accounting, withinaperiodof60daysaftertheholding unclaimedandunpaidamoun CompaniesAct,2013 ofAGM Thise-formshallbefiledwit havebeenheldasperthepro

  27. LLPCompliance ComplianceParticulars LLPAnnualFiling-Anannu FY2020-21 ApplicableLaws/Acts DueDates LLPAct,2008 NoAdditionalFeetill15.07.2022 KEYUPDATES–June2022: 1.RelaxationonlevyofadditionalfeesfordelayinfilingofanyeventbasedformsbyLLPs The MCA vide General Circular No. 07/2022 dated 29th June, 2022 has decided to further extend the timeline and allow Limited Liability Partnership (LLPs) to file e- Form 11 (Annual Return) for the financial year 2021-22 withoutpayingadditionalfeesupto15.07.2022.Earlier,MCAextendedthetimelineforfilingannualreturns till30.06. 2022. This Article / Compliance Tracker is updated till 30th June, 2022 with all Laws / Regulations and their respectiveamendments. ***** Disclaimer:Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information. Many sources have been consideredincluding newspapers (ET, BS &HT etc.)

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