Compliances List (India)

Below is a list of Compliances that are required for Companies in India. This is not an exhaustive list but only indicative and TaxComplianceGuru allows you to create as many Compliances Reminder that you would want to in order for you to keep a watch and ensure that your Company is 100% Compliant with Statutory Rules and Regulations as required by Law.

Some Important Compliances

  • GST Return Filing & Payment (GSTR-1, GSTR-2A,
  • GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-9, GSTR-9A, GSTR-10, GSTR-11)
  • TDS Return Filing & Payment (24Q, 26Q, 27Q & 27EQ)
  • Income Tax Return Filing (ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, ITR-7)
  • Provident Fund (PF) Return Filing & Payment
  • Annual Return Filing (MCA)
  • ESI Return Filing & Payment
  • Professional Tax (PT) Return Filing and Payment
  • Statutory Audit
  • Factories Act Compliance
  • Issue of TDS Certificates (Form 16A)

FEMA / RBI Compliances

  • Annual Return on Foreign Liabilities and Assets (FLA Return)
  • Annual Performance Report (APR)
  • External Commercial Borrowings (ECB 2 Return)
  • Single Master Form
  • Advance Reporting Form (ARF)
  • Form FC-GPR
  • Form FC-TRS
  • Overseas investments (or financial commitment) in Joint Ventures and Wholly Owned Subsidiaries (Form ODI)

NSE - Quarterly Compliance

  • Regulation 31 (1) (b)- Shareholding Pattern
  • Regulation 33 (3) (a) - Financial Results alongwith Limited review report/Auditor's report
  • Reconciliation of share capital audit report
  • Regulation 13 (3) - Statement of Grievance Redressal Mechanism
  • Regulation 32 (1) - Statement of deviation(s) or variation(s)

NSE - Half Yearly Compliance

  • Regulation 7 (3) - Share Transfer Agent
  • Regulation 40 (10) - Transfer or transmission or transposition of securities

NSE - Annual Compliance

  • Regulation 14 - Fees and other charges to be paid to the recognized stock exchange(s)
  • Regulation 24A - Secretarial Compliance Report
  • Regulation 33 (3) (d) - Financial Results alongwith Auditor’s Report
  • Regulation 34 (1) - Annual Report

NSE - Corporate Actions

  • Regulation 42 (2) - Record Date for dividend, bonus, rights etc.
  • Regulation 42 (3) - Record Date
  • Regulation 42 (4) - Record Date
  • Regulation 42 (5) - Book Closure

NSE - Others

  • Regulation 30(1) and 30(2) – SEBI (SAST) Regulations, 2011
  • Regulation 29(1) and 29(2) & Regulation 31(1) and 31(2) - SEBI (SAST) Regulations, 2011

BSE Compliances

  • Regulation 7 (3) – Compliance Certificate certifying maintaining physical & electronic transfer facility
  • Regulation 13 (3) - Statement of Investor complaints.
  • Regulation 27 (2) - Corporate Governance.
  • Regulation 31 - Shareholding Pattern.
  • Regulation 33 - Financial Results.
  • Regulation 34 –Annual Report
  • Regulation 40 (9) – Certificate from Practicing Company Secretary.
  • Reconciliation of Share Capital Audit (SEBI- DP Reg.55A)
  • Regulation 7 – Appointment of New Share Transfer Agent.
  • Regulation 14 – Listing Fees & Other charges.
  • Regulation 29 – Notice for Board Meeting to consider the prescribed matters.
  • Regulation 30 – Disclosure of Price-Sensitive Information.
  • Regulation 30 – Outcome of Board Meeting (Schedule III Part A- (4).
  • Regulation 42 – Notice for Record Date \ Corporate Action.
  • Regulation 43 – Declaration of Dividend.
  • Regulation 43 A – Dividend Distribution Policy.
  • Regulation 44 – Voting Result.
  • Regulation 46 - Company Website.
  • Regulation 30(1) and 30(2) - SEBI Takeover Regulations 2011.
  • Regulation 7(2) - SEBI (Prohibition of Insider Trading) Regulations, 2015.

Periodic Compliance Calendar for Listed Companies

  • [Reg. 13(3) : Statement of Investor Complaints]
  • [Reg. 27(2)(a) : Corporate Govn. Report]
  • [Reg. 31(1)(b) : Shareholding Pattern]
  • [Reg. 33(3)(a) : Financial Results]
  • [Reg.55A : SEBI (DP) Reg, 1996]
  • [Reg. 7(3) : Compliance Certificate certifying maintaining physical & electronic transfer facility]
  • [Reg. 40(9) : Certificate from PCS]
  • [TDS (S.194 of Income Tax Act, 1961)]
  • [Reg. 14 : Payment of fees to SEs]
  • [Reg. 30 & NSE Circular No. NSE/CML/2013/15 dt. 18th December, 2013 & Sebi (PIT) Regulations, 2015)]
  • [Reg. 36 : Annual Report to Shareholders]
  • [Reg. 34 : Annual Report to SEs]
  • [Regulation 7(1)(b) under Chapter III of SEBI (Prohibition of Insider Trading) Regulations, 2015]
  • [Regulation 29(1) of SEBI (SAST) Regulations, 2011]
  • [Regulation 29(2) of SEBI (SAST) Regulations, 2011]
  • [Regulation 30(1) of SEBI (SAST) Regulations, 2011]
  • [Regulation 30(2) of SEBI (SAST) Regulations, 2011]
  • [Regulation 31(1) of SEBI (SAST) Regulations, 2011]
  • [Regulation 31(2) of SEBI (SAST) Regulations, 2011]

NSE - Event Based Compliance

  • Regulation 7(5) – Intimation of appointment of Share Transfer Agent
  • Regulation 28 (1) - In-principle approval of recognized stock exchange(s)
  • Regulation 29 (2) (b) to (f) - Prior intimation of Board meeting for Buyback, Dividend, Raising of Funds, Voluntary Delisting etc.
  • Regulation 29 (2) (a) - Prior intimation of Board meeting for Financial Results
  • Regulation 29(3) –Prior intimation of Board Meeting for alteration in nature of securities etc.
  • Regulation 30 (6) – Disclosure of events or information
  • Regulation 31(1)(a) – Shareholding Pattern prior to listing of securities
  • Regulation 31(1)(c) – Shareholding Pattern in case of capital restructuring
  • Regulation 37(2) – Draft Scheme of arrangement
  • Regulation 39(3) - Loss of share certificates and and issue of the duplicate certificates
  • Regulation 44(3) - Voting Results
  • Regulation 45(3) – Change in name
  • Regulation 46 - Website

RERA Compliances

  • Architect Certificate and Occupation Certificate - Upload
  • Quarterly Project Details
  • Commencement Certificate - Upload
  • Statutory fee for Quarterly updation Registered project

NBFC Compliances

  • Acquisition / Transfer of Control of Applicable NBFCs - permission from Bank
  • Permission for Opening of Branch/Subsidiary/Joint Venture/ Representative Office or Undertaking Investment Abroad by NBFCs
  • Change in Rating
  • Return filing to NBFCs
  • Uploading of Auditor certificate on https://cosmos.rbi.org