FY 2026-27 – Compliance Calendar
Why This Calendar Matters
April 1 marks the start of a new financial year — and for every listed company in India, it also resets the compliance clock. Under SEBI’s Listing Obligations and Disclosure Requirements (LODR) Regulations, 2015, and the Companies Act, 2013, listed companies are required to make dozens of filings, disclosures, and declarations across the year — quarterly, half-yearly, annually, and on the occurrence of specific events.
Missing a single deadline can attract penalties of ₹5,000 per day, stock exchange show-cause notices, and — in serious cases — trading suspension. This calendar compiles every key deadline for FY 2026-27 (April 2026 – March 2027) in plain language, so your board, CFO, and compliance team are always ahead of the clock.
| PART A — ROC & COMPANIES ACT, 2013 COMPLIANCES Applicable to all companies including listed entities |
| QUARTER 1 April – June 2026 |
The following filings are due in Q1 (April–June 2026) under the Companies Act, 2013.
| S.No. | Form / Compliance | What It Means | Law / Rule | Deadline |
| 1 | DPT-3 | File details of all deposits/outstanding loans received. Mandatory even if balance is nil. | Sec 73–76 r/w Dep. Rules | By 30 June 2026 |
| 2 | MBP-1 | Every Director must disclose their interest in other companies/entities at the first Board Meeting of the FY. | Sec 184 | First Board Meeting of FY (April 2026) |
| 3 | DIR-8 | Every Director to submit a declaration that they are not disqualified from holding office. | Sec 164(2) | First Board Meeting of FY (April 2026) |
| 4 | RPT Omnibus Approval | Obtain omnibus approval from Audit Committee for Related Party Transactions at the start of the FY. | Sec 188 r/w Rule 15 | First Board/AC Meeting (April 2026) |
| 5 | MSME-1 (Oct–Mar) | Half-yearly return for outstanding payments to MSME suppliers beyond 45 days (previous Oct–Mar period). | Sec 405 r/w MSMED Act | By 30 April 2026 |
| 6 | Board Meeting | Minimum 4 Board Meetings per year. Gap between two consecutive meetings must not exceed 120 days. | Sec 173 r/w SS-1 | At least 1 meeting in Q1; 7-day notice mandatory |
| 7 | Audit Committee Meeting | Mandatory for companies with paid-up capital ≥ ₹10 Cr, turnover ≥ ₹100 Cr, or loans ≥ ₹50 Cr. At least 4 meetings per year. | Sec 177 | At least 1 meeting per quarter |
| QUARTER 2 July – September 2026 |
The following filings are due in Q2 (July–September 2026) under the Companies Act, 2013.
| S.No. | Form / Compliance | What It Means | Law / Rule | Deadline |
| 1 | DIR-3 KYC | Every person holding a DIN must complete annual KYC, whether or not they are an active director. | Rule 12A Director Rules | By 30 September 2026 |
| 2 | AGM Notice | Notice of Annual General Meeting with agenda, explanatory statement, and proxy form to all members. | Sec 101 | At least 21 clear days before AGM |
| 3 | Circulation of Financial Statements | Send Balance Sheet, P&L, Board Report, and Auditor Report to every member before the AGM. | Sec 136 | At least 21 clear days before AGM |
| 4 | AGM | Hold the Annual General Meeting — adopt financials, declare dividend, appoint/reappoint director or auditor. | Sec 96 | By 30 September 2026 |
| 5 | Secretarial Audit (MR-3) | Mandatory for public companies with paid-up capital ≥ ₹50 Cr or turnover ≥ ₹250 Cr. Report by a PCS annexed to Board’s Report. | Sec 204 r/w Rule 9 | Report included in Annual Report |
| 6 | MSME-1 (Apr–Sep) | First half-year return for the April to September period. | Sec 405 r/w MSMED Act | By 31 October 2026 |
| 7 | NRC Meeting | Nomination & Remuneration Committee to meet at least once a year — typically before the AGM. | Sec 178 | At least once per year (before AGM) |
| 8 | Board Meeting | At least one board meeting in Q2. | Sec 173 r/w SS-1 | Gap ≤ 120 days from last meeting |
| QUARTER 3 October – December 2026 |
The following filings are due in Q3 (October–December 2026) under the Companies Act, 2013.
| S.No. | Form / Compliance | What It Means | Law / Rule | Deadline |
| 1 | AOC-4 / AOC-4 XBRL | File audited financial statements (including consolidated, if applicable) with the Registrar of Companies. | Sec 129(3) r/w Rule 137 | Within 30 days of AGM (by ~29 October 2026) |
| 2 | MGT-7/MGT-7A | Annual Return with shareholding structure, directors, KMP, and other statutory details. | Sec 92 r/w Rule 11 | Within 60 days of AGM (by ~29 November 2026) |
| 3 | MGT-8 | Certification of Annual Return by a Practicing Company Secretary. Mandatory if paid-up capital ≥ ₹10 Cr or turnover ≥ ₹50 Cr. | Sec 92(2) r/w Rule 11(2) | Annexed to MGT-7; within 60 days of AGM |
| 4 | Board Meeting | At least one board meeting in Q3. | Sec 173 r/w SS-1 | Gap ≤ 120 days from last meeting |
| QUARTER 4 January – March 2027 |
The following filings are due in Q4 (January – March 2027) under the Companies Act, 2013
| S.No. | Form / Compliance | What It Means | Law / Rule | Deadline |
| 1 | Board Meeting | At least one board meeting in Q4 (and ensure 4 meetings in FY total). | Sec 173 r/w SS-1 | Gap ≤ 120 days from last meeting |
| 2 | CSR-2 | Companies with net worth ≥ ₹500 Cr, turnover ≥ ₹1,000 Cr, or net profit ≥ ₹5 Cr must file CSR-2. | Sec 135 r/w CSR Rules | Within 30 days of AGM (already due by Q3 if AGM in Sep) |
| 3 | MSME-1 (Oct–Mar) | Half-yearly return for October to March period — due early next FY. | Sec 405 r/w MSMED Act | By 30 April 2027 |
| 4 | Plan for Next FY | Prepare DIR-8, MBP-1, RPT omnibus approvals, and DPT-3 for Q1 of FY 2027-28. | — | April 2027 (first board meeting) |
| PART B — SEBI LODR COMPLIANCES Applicable to all listed entities on NSE / BSE (Mainboard and SME) |
| QUARTER 1 April – June 2026 |
The following filings are due in Q1 (April–June 2026) under the SEBI (LODR) Regulations, 2015
| S.No. | Compliance | What It Means | Regulation | Due Date (FY 2026-27) |
| 1 | Shareholding Pattern | Disclose exact shareholding of promoters, public, and other categories to the stock exchange. | Reg. 31 SEBI LODR | By 21 July 2026 (Q1 end = 30 June) |
| 2 | Integrated Filing – Governance (comprising Regulation 13(3): Statement on redressal of investor grievances and 27(2): Compliance Report on Corporate Governance and few provisions of Regulation 30) | Submit CG compliance report confirming board composition, committees, and governance practices. | Reg. 27 SEBI LODR | By 30 July 2026 |
| 3 | Integrated Filing – Financials (comprising Regulation 33 (3) (a) Financial Results alongwith Limited review report/Auditor’s report, Regulation 23(9) Disclosure of Related Party Transactions and Regulation 32 (1) Statement of deviation(s) or variation(s)* | Submit unaudited quarterly financial results with a limited review report from the auditor. | Reg. 33 SEBI LODR | By 14 August 2026 (45 days from Q1 end) |
| 4 | Reconciliation of Share Capital | Certificate from PCS reconciling total shares held in demat/physical form vs. total issued capital. | Reg. 76 SEBI DP Regs. | By 30 July 2026 (30 days from Q1 end) |
| 5 | Board Meeting | Board must meet to approve Q1 financial results. | Reg. 33 + Sec 173 | Before 14 August 2026 |
| QUARTER 2 July – September 2026 |
The following filings are due in Q2 (July–Sept 2026) under the SEBI (LODR) Regulations, 2015
| S.No. | Compliance | What It Means | Regulation | Due Date (FY 2026-27) |
| 1 | Shareholding Pattern | Quarterly disclosure of promoter, public, and DII/FII holdings. | Reg. 31 SEBI LODR | By 21 October 2026 |
| 2 | Integrated Filing – Governance (comprising Regulation 13(3): Statement on redressal of investor grievances and 27(2): Compliance Report on Corporate Governance and few provisions of Regulation 30) | Half-year CG report — more detailed than quarterly; includes independent director confirmation. | Reg. 27 SEBI LODR | By 30 October 2026 |
| 3 | Integrated Filing – Financials (comprising Regulation 33 (3) (a) Financial Results alongwith Limited review report/Auditor’s report, Regulation 23(9) Disclosure of Related Party Transactions and Regulation 32 (1) Statement of deviation(s) or variation(s)* | Unaudited financials for Q2 (July–September 2026) with limited review. | Reg. 33 SEBI LODR | By 14 November 2026 |
| 4 | Certificate – Share Transfer | Certificate from PCS confirming timely share transfers and no pending cases. | Reg. 40(9) SEBI LODR | Within 30 days of half-year end |
| 5 | Annual Report | Dispatch annual report to shareholders at least 21 days before AGM. | Reg. 34 SEBI LODR | At least 21 days before AGM |
| 6 | AGM (for listed companies) | Hold AGM; adopt financial statements, appoint/reappoint directors as applicable. | Sec 96 Companies Act | By 30 September 2026 |
| 7 | BRSR Disclosure | Disclose Business Responsibility and Sustainability Report in Annual Report. Top 250 companies: third-party assurance now mandatory in FY 2026-27. | Reg. 34(2)(f) SEBI LODR | Along with Annual Report (by AGM date) |
New in FY 2026-27: The top 250 listed companies must include mandatory third-party assessment or assurance of BRSR
Core disclosures (including value chain ESG data) in the Annual Report.
| QUARTER 3 October – December 2026 |
The following filings are due in Q3 (October–December 2026) under the SEBI (LODR) Regulations, 2015
| S.No. | Compliance | What It Means | Regulation | Due Date (FY 2026-27) |
| 1 | Shareholding Pattern | Quarterly shareholding disclosure for October–December 2026 period. | Reg. 31 SEBI LODR | By 21 January 2027 |
| 2 | Integrated Filing – Governance (comprising Regulation 13(3): Statement on redressal of investor grievances and 27(2): Compliance Report on Corporate Governance and few provisions of Regulation 30) | Q3 CG compliance report. | Reg. 27 SEBI LODR | By 30 January 2027 |
| 3 | Integrated Filing – Financials (comprising Regulation 33 (3) (a) Financial Results alongwith Limited review report/Auditor’s report, Regulation 23(9) Disclosure of Related Party Transactions and Regulation 32 (1) Statement of deviation(s) or variation(s)* | Unaudited Q3 financials (October–December 2026) with limited review. | Reg. 33 SEBI LODR | By 14 February 2027 |
| QUARTER 4 January – March 2027 |
The following filings are due in Q4 (January–March 2027) under the SEBI (LODR) Regulations, 2015
| S.No. | Compliance | What It Means | Regulation | Due Date (FY 2026-27) |
| 1 | Shareholding Pattern | Q4 disclosure for January–March 2027. | Reg. 31 SEBI LODR | By 21 April 2027 |
| 2 | Integrated Filing – Governance (comprising Regulation 13(3): Statement on redressal of investor grievances and 27(2): Compliance Report on Corporate Governance and few provisions of Regulation 30) | Q4 CG compliance report. | Reg. 27 SEBI LODR | By 30 April 2027 |
| 3 | Audited Annual Financial Results- Integrated Filing – Financials (comprising Regulation 33 (3) (a) Financial Results along with Limited review report/Auditor’s report, Regulation 23(9) Disclosure of Related Party Transactions and Regulation 32 (1) Statement of deviation(s) or variation(s)* | Full-year audited financial results. Replaces Q4 unaudited results if audited results submitted within 60 days. | Reg. 33 SEBI LODR | By 30 May 2027 (60 days from FY end) |
| 4 | Secretarial Compliance Report | Annual secretarial compliance report submitted to the stock exchange by a PCS. | Reg. 24A SEBI LODR | By 29 May 2027 |
Penalty Quick Reference
| Violation | Penalty / Consequence | Authority |
| Late SEBI LODR quarterly filing | ₹5,000 per day of delay | SEBI / Stock Exchange |
| Late ROC filing (AOC-4 / MGT-7) | ₹100 per day + additional fees | MCA / ROC |
| Delayed Reg. 30 event disclosure | SEBI adjudication, fine up to ₹25 Cr | SEBI |
| Non-compliance with CG norms | Show cause notice, suspension of trading | Stock Exchange / SEBI |
| Failure to appoint secretarial auditor | Fine up to ₹5 lakh on company and officers | MCA |
Some Frequently Asked Questions
Q1. Is this compliance calendar the same for SME-listed and mainboard-listed companies?
Not entirely. SME-listed companies have a lighter governance framework, but from April 2025, those with paid-up capital above ₹10 crore or net worth above ₹25 crore must also comply with Related Party Transaction provisions under Regulation 23 of SEBI LODR. Mainboard companies are subject to the full LODR framework.
Q2. When must the secretarial compliance report be filed?
The secretarial compliance report under Regulation 24A must be submitted to the stock exchange within 60 days from the end of each financial year — i.e., by 29 May 2027 for FY 2026-27.
Q3. What is the difference between the secretarial audit (MR-3) and the secretarial compliance report (Reg. 24A)?
The MR-3 secretarial audit under the Companies Act is annexed to the Board’s Report and covers overall compliance with applicable laws. The Reg. 24A secretarial compliance report is filed directly with the stock exchange and is specifically focused on compliance with SEBI regulations. Both are required for listed companies meeting the thresholds.
Q4. Is BRSR mandatory for all listed companies in FY 2026-27?
BRSR disclosure is mandatory for the top 1,000 listed companies by market capitalisation. Third-party assessment or assurance of BRSR Core parameters is mandatory for the top 250 listed companies from FY 2026-27. Others may voluntarily comply.
Q5. What happens if a director’s resignation is not disclosed within 24 hours?
It constitutes a violation of Regulation 30 of SEBI LODR and can attract a SEBI adjudication notice and financial penalty. In recent years, SEBI has taken action in several cases of delayed event-based disclosures.