valid as on 18/05/2022

24A. Secretarial Audit and Secretarial Compliance Report.
Effective date 01.04.2019

Section 204 of The Companies Act, 2013

 Every listed entity and its material unlisted subsidiaries incorporated in India shall undertake secretarial audit and shall annex a secretarial audit report given by a company secretary in practice, in such form as specified, with the annual report of the listed entity.

Every listed entity and its material unlisted subsidiaries incorporated in India shall undertake secretarial audit and shall annex with its annual report,  given by a company secretary in practice, in such form as may be specified with effect from the year ended March 31, 2019.

 Every listed entity shall submit a secretarial compliance report in such form as specified, to stock exchanges, within sixty days from end of each financial year.


Refer SEBI Circular- Formats specifying disclosure of Corporate Governance by High value debt listed entities dated 01.10.2021. To view the notification, Click Here

The words ‘and Secretarial Compliance Report’ inserted vide SEBI (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2021 notification dated 05.05.2021. To view the notification, Click Here.

  1. Relaxation w.r.t. the financial year ending March 31, 2021 provided vide SEBI Circular dated 29.04.2021. The due date for financial year ending March 31, 2021 shall be June 30, 2021. To view the circular, Click Here.
  2. Further relaxation w.r.t. the financial year ending March 31, 2020 provided vide SEBI Circular dated 25.06.2020. The due date for financial year ending March 31, 2020 shall be July 31, 2020. To view the circular, Click Here.
  3. Relaxation w.r.t. the financial year ending March 31, 2020 provided vide SEBI Circular dated 19.03.2020. The due date for financial year ending March 31, 2020 shall be June 30, 2020. To view the circular, Click Here.
  4. Inserted vide SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) (AMENDMENT) REGULATIONS, 2018 dated 9th May, 2018 effective from 1 April, 2019. To view the notification Click Here.
  5. To refer the Circular on format for annual secretarial audit report and annual secretarial compliance report for listed entities and their material subsidiaries dated 08.02.2019 Click Here.
  6. Filing of Annual Secretarial Compliance Report in XBRL mode by companies within 60 days of end of the Financial year. To view the circular, Click Here
Numbered and substituted vide SEBI (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2021 notification dated 05.05.2021. To view the notification, Click Here
  1. Extension vide SEBI Circular dated 26.03.2020 provided for implementation of circular on non-compliance with certain provisions of the SEBI LODR and the Standard Operating Procedure for suspension and revocation of trading of specified securities dated 22.01.2020. The revised implementation date is for compliance periods ending on or after June 30, 2020 from earlier date of March 31, 2020. To view the circular, Click Here.
  2. Refer SEBI Circular on non-compliance with certain provisions of the SEBI LODR and the Standard Operating Procedure for suspension and revocation of trading of specified securities dated 22.01.2020 to be implemented for compliance periods ending on or after March 31, 2020. To view the circular Click Here
Inserted vide SEBI (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2021 notification dated 05.05.2021. To view the notification, Click Here

SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2018 dated 09.05.2018


Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2021 dated 05.05.2021


Circular dated 19.03.2020 regarding relaxation from compliance with certain provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 due to the CoVID -19 virus pandemic


Filing of Annual Secretarial Compliance Report in XBRL mode by companies dated 31.03.2021


Relaxation from compliance with certain provisions of the SEBI (Listing Obligations Disclosure Requirements) Regulations, 2015 due to the CoVID-19 pandemic dated 29.04.2021


SEBI Circular dated 25.06.2020 regarding further extension of time for submission of Annual Secretarial Compliance Report by listed entities due to the continuing impact of the CoVID-19 pandemic


SEBI Circular on format for annual secretarial audit report and annual secretarial compliance report for listed entities and their material subsidiaries dated 08.02.2019


SEBI Circular on Further relaxations from compliance with certain provisions of LODR and the SEBI circular dated January 22, 2020 relating to SOP due to the CoVID -19 virus pandemic dated 26.03.2020


SEBI Circular on non-compliance with certain provisions of the SEBI LODR and the Standard Operating Procedure for suspension and revocation of trading of specified securities dated 22.01.2020


SEBI Circular- Formats specifying disclosure of Corporate Governance by High value debt listed entities dated 01.10.2021


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