SEBI LODR compliance calendar: every periodic filing and its deadline

What does a LODR calendar cover?

The SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 set the continuing obligations of a listed entity. For a company with listed specified securities, which in practice means listed equity, they produce three kinds of calendar row: periodic filings due a fixed number of days after a quarter or year end, filings tied to a meeting, and event-driven disclosures whose clock starts when something happens.

This guide follows the consolidated text of the Regulations as amended up to 14 July 2026 and SEBI's master circular for listed entities, last updated on 30 January 2026. It covers the main entity-level filings for a mainboard equity issuer. Debt-only issuers, high value debt listed entities and SME Exchange issuers have their own variations, and some of those are noted below.

One point first. Several deadlines that compliance charts still list as 21 days no longer apply in that form. The regulations for the investor grievance statement and the corporate governance report now refer to timelines "as may be specified by the Board", and SEBI specified them through Integrated Filing. A calendar built from a pre-2025 chart is likely to be wrong in at least two rows.

What is due every quarter?

SEBI's circular of 31 December 2024 introduced Integrated Filing from the quarter ended 31 December 2024. It bundles periodic filings into two quarterly submissions to the stock exchanges. SEBI's master circular of 30 January 2026 carries the same timelines.

• Integrated Filing (Governance), within 30 days of the end of the quarter: the statement on redressal of investor grievances under regulation 13(3) and the compliance report on corporate governance under regulation 27(2)(a).
• Integrated Filing (Financial), within 45 days of the end of each quarter other than the last: financial results under regulation 33(3), the statement of deviation and variation under regulation 32(1), and the quarterly disclosure of outstanding defaults on loans and debt securities. The half-yearly related party transaction disclosure under regulation 23(9) is filed with it as well.
• Shareholding pattern under regulation 31(1)(b), within 21 days of the end of each quarter, filed separately. SME Exchange issuers file it half-yearly, within 21 days of the end of each half year.
• Prior intimation of the board meeting that will consider financial results, under regulation 29(1)(a), at least two working days in advance, excluding the date of the intimation and the date of the meeting.

What is due after the financial year ends?

The year-end cycle starts with the fourth-quarter Integrated Filing (Financial). It is due within 60 days of the end of the financial year and carries the annual audited results with the audit report under regulation 33(3)(d). Where the auditor's opinion is modified, the statement on impact of audit qualifications goes with it, in the format specified for Integrated Filing (Financial).

Under regulation 24A(2), the secretarial compliance report is due to the stock exchanges within 60 days of the end of each financial year. From 1 April 2025 it may be signed only by the Secretarial Auditor or by a Peer Reviewed Company Secretary who meets the conditions in regulation 24A(1A) and (1B). The secretarial audit report itself is separate. Under regulation 24A(1), the listed entity and its material unlisted subsidiaries incorporated in India must undertake a secretarial audit, and the report is annexed to the annual report.

Two rows have been retired and should come off older calendars. The annual compliance certificate on share transfer facilities under regulation 7(3) was omitted with effect from 13 December 2024. The investor grievance and corporate governance filings moved from 21 days to the Integrated Filing (Governance) window.

What runs off the AGM and the annual report?

Section 96 of the Companies Act, 2013 requires every AGM after the first to be held within six months of the close of the financial year. Regulation 44(5) of LODR shortens this to five months for the top 100 listed entities by market capitalisation, and regulation 44(6) requires them to provide a one-way live webcast of the meeting.

Regulation 34(1) requires the listed entity to submit its annual report to the stock exchange, and publish it on its website, together with the AGM notice, on or before the day dispatch to shareholders begins. If the annual report is changed, the revised copy, with details of and an explanation for the changes, is due not later than 48 hours after the AGM. For the top 1,000 listed entities by market capitalisation, regulation 34(2)(f) requires a Business Responsibility and Sustainability Report in the annual report.

Under regulation 44(3), voting results of any general meeting are due to the stock exchange within two working days of the meeting's conclusion. That makes the AGM date the anchor for at least three rows. Store the rule rather than a date, and the rows move when the AGM moves.

How fast must material events be disclosed under regulation 30?

Regulation 30(6) sets outer limits for disclosing material events or information to the stock exchanges. The disclosure is due as soon as reasonably possible, and no later than:

• Thirty minutes from the close of the board meeting at which the decision was taken. If the meeting ends after normal trading hours but more than three hours before trading opens the next day, the limit is three hours. If the meeting runs over more than one day, financial results are disclosed within thirty minutes or three hours, as applicable, of the close of that day's meeting.
• Twelve hours from the occurrence of the event, where it arises from within the listed entity.
• Twenty-four hours from the occurrence of the event, where it does not arise from within the listed entity.
• Seventy-two hours from receipt of the notice, for claims against the listed entity in litigation or disputes other than tax matters, provided all the relevant information is kept in the structured digital database maintained under the SEBI insider trading regulations.

Why do event-driven rows need different handling?

Where Schedule III sets its own timeline for a particular event, regulation 30(6) applies that timeline instead. A disclosure made late must carry an explanation for the delay. So the calendar entry for an event is not a date. It is a trigger, a clock and a record of when the clock started, which is the evidence you need if an exchange questions the timing.

The Integrated Filing circular also moved a few lower-urgency items into the quarterly governance filing rather than real-time disclosure. Examples are acquisitions of five per cent or more in an unlisted company, fines below the Schedule III monetary thresholds, and updates on ongoing tax litigation. These belong on the quarterly row, so the event log and the periodic filings have to be read together.

Regulation 47(1) adds another meeting-driven row. Within 48 hours of the board meeting that approves financial results, the company must publish a newspaper advertisement with a QR code and the web address where the complete results can be found. It goes in one English national daily and one regional-language daily where the registered office is located. SME Exchange issuers are exempt.

What should each row in the calendar record?

The deadlines above are the easy part. A LODR calendar holds up in an audit or an exchange query when each row records:

• The regulation and the circular that set the current timeline. For Integrated Filing, that is the 31 December 2024 circular and the master circular, not regulation 13(3) or 27(2) alone.
• The anchor and the rule: quarter end plus 30 days, year end plus 60 days, AGM plus two working days, board-meeting close plus 30 minutes.
• Which issuer category it applies to: mainboard, SME Exchange, top 100 or top 1,000 by market capitalisation, or debt-listed. Market-capitalisation lists are refreshed periodically, so a row can switch on or off without any change in the law.
• An owner, a reviewer, and the evidence of filing: the exchange acknowledgement, the filed document, and the time it went in.
• A last-reviewed date, so a row that has not been checked since the last amendment stands out.

How do you keep the calendar current?

LODR was amended several times in 2024, 2025 and 2026, and SEBI updates its master circular when circulars accumulate. Check the consolidated regulations on sebi.gov.in after each amendment and record which rows changed, rather than replacing the chart wholesale. The "as may be specified by the Board" wording now used in regulations 13(3) and 27(2)(a) means a circular alone can move a deadline, so circulars need the same review as amendments to the regulations.

Some teams keep this in a spreadsheet with a column for the citation and one for the last-reviewed date. Others use a compliance tool such as IntelloComply, which holds filings on a calendar with owners, escalating reminders and attached evidence. Either way, the test is whether, for any row, you can show the rule, its source and when someone last checked it.