Annual Compliances By Listed Companies

Annual Compliances By Listed Companies

S.No.	Description	Section & Rules	Particulars of Compliance(s)
1	Resident Director	149(3)	Every company to ensure that it has at least one director who stays in India for a total period of not less than 182 days during the financial year. In the case of a newly incorporated company the requirement will apply proportionately at the end of the financial year in which it is incorporated.
2	Receipt of MBP-1	184(1)	Form MBP-1	In every financial year in the first Board Meeting every director is required to disclose his interest in other entities in Form MBP-1 to the company. Thereafter he is required to submit fresh MBP-1 as and when there is change in his interest from the earlier given MBP-1.
3	Receipt of DIR-8	164(2) read Rule 14 of Companies (Appointment & Qualification of Directors) Rules, 2014.	Form DIR-8	In the beginning of each financial year, every director of the company has to file with the company disclosure of non-disqualification.
4.	E-Forms Filing Requirements	92	E-Form MGT-7	Annual Return: every listed company will file its Annual Return within 60 days of holding of AGM. Annual Return will be filed for the period 1^st April to 31^st March.
		92	E-Form MGT-7	Annual Return of every public limited company (other than OPC, small and dormant company) is to be signed by the company secretary in practice.
		137	E-Form AOC-4- XBRL	Financial Statements: Every listed company is required to prepare its annual financial statements and consolidated financial statements (which include Balance Sheet, Statement of Profit & Loss Account, Cash Flow Statements, Notes on Accounts and Directors and auditors’ report) in extensive business reporting language (XBRL) and file the same in E-Form AOC-4-XBRL within 30 days of holding of AGM.
		179(3)	E-Form MGT-14	1. Adoption of Financial Statements and Directors’ Report: Every public limited company will file E-Form MGT-14 attaching therewith Board Resolution within 30 days of relevant Board Meeting. 2. Appointment of Secretarial Auditor: The company shall file MGT-14 alongwith copy of Board Resolution within 30 days of the Board Mtg in which appointment made.

				3. Appointment of Internal Auditor A company is required to appoint Internal Auditor and required to file e-form MGT-14 within 30 days of appointment.
		92	Form MGT-8	Certification of Annual Return: The Annual return of a public limited company with paid up capital of Rs. 10 crore or more; or turnover of Rs. 50 crore or more is to be certified by a company secretary in practice.
		121	E-Form MGT-15	Report on AGM: Every listed company will prepare a report on AGM and file within 30 days.
		148(3)	E-Form CRA-2	Appointment of Cost Auditor: The company will file copy of Board Resolution within 30 days of Board Meeting in which he was appointed.
		149	E-Form DIR 12	1. Appointment of Independent Director 2. Appointment of Woman Director 3. Appointment of a Regular Director E-Form DIR-12 is to be filed within 30 days of AGM.
5	Directors’ Report	134	Directors’ Report is to be prepared by mentioning all the information as asked for under section 134.

6	Circulation of Fin. Stts. and other relevant documents	136	Every listed company will send to its members audited financial statements including consolidated financial statements, cash flow statements, notes on accounts, directors’ and auditors’ report atleast clear 21 days before the date of the AGM, unless the AGM is called on a shorter notice.
7	Notice of AGM	101 & SS-II	Every Notice of AGM of a listed company will be prepared as per s. 101 of the Companies Act, 2013 and SS-II. Every listed company will give e-voting facility.
8	Board Meetings	173(5) & SS-1	Every listed Company, will hold atleast 4 Board Meetings every year in such a manner that the gap between two meetings is not more than 120 days. Every company shall ensure that it holds atleast 1 board meeting every quarter of a calendar year.
9	Appointment of Statutory Auditor	139	E-Form ADT-1	A public limited company shall appoint an auditor for a block period of 5 years at AGM and file e-form ADT-1 accordingly.

10	Maintenance of Registers	88	Every private limited company other than OPC small and dormant company will maintain the following mandatory registers: 1. Register of Members 2. Register of charges 3. Register of Loans, Guarantee, Security and Acquisition made by the company. 4. Register of Investment not held in the name by the company. 5. Register of contracts with related party contracts. 6. Register of Directors and Key Managerial Personnel and their shareholding.
11	E-Voting	108	Voting through Electronic Means: It is mandatory for the Listed Company to provide e-voting facility to shareholders.
12	Postal Ballot	110	Voting though Postal Ballot: There are certain items for which it is mandatory for the company to provide postal ballot facility.
13	Secretarial Audit	204	All listed companies are required to have secretarial audit and appoint a secretarial auditor.
14	Audit Committee	177	A listed company is required to constitute its Audit Committee and meetings of Committee will be held as per SS-I, or otherwise as stated in the Articles of Association.
15	Nomination & Remuneration Committee	178	A listed company is required to constitute its Nomination and Remuneration Committee and meetings of the Committee will be held as per SS-I, or otherwise as stated in the Articles of Association.
16	Stake Holder Relationship Committee	178	A listed company is required to constitute its Stake Holder Relationship Committee and meetings of the Committee will be held as per SS-I, or otherwise as stated in the Articles of Association.
17	Vigil Mechanism	178	A listed company is required to constitute its policy of vigil mechanism.
18	E-Forms Filing Requirement	Rule 22 Chapter V	E-Form DPT-3	If the company accepts deposits during the year, it has to deposit E-Form DPT-3 within 30 days of the end of the financial year.
		196	E-Form MR-1	Return of appointment or re-appointment of Managing Director or Wholetime Director or Manager or KMP.
		203	E-Form MR-1	Appointment of KMP: If company appoint KMP 1. Company Secretary 2. Chief Finance Officer 3. MD/CEO/WTD
		149	E-Form DIR-12	1. Appointment of Independent Director 2. Appointment of Woman Director
		205	E-Form MR-3	A listed company is required to get secretarial audit of the company from a practicing company secretary and report of the practicing company secretary will be part of Directors’ report.

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