valid as on 13/10/2024

Regulation 91C. Disclosures by a Not for Profit Organization.
Effective date 25.07.2022

91C. (1) A Not for Profit Organization registered on the Social Stock Exchange(s), including a Not for Profit Organization whose designated securities are listed on the Social Stock Exchange(s), shall be required to make to the Social Stock Exchange(s) on matters specified by the Board, within 60 days from the end of the financial year or within such period as may be .
(2) In addition to the disclosures referred in sub-regulation (1), the Social Stock Exchange(s) may specify matters that shall be disclosed by the Not for Profit Organization on an annual basis.

Inserted vide the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2022 dated 25.07.2022. To view the Notification, Click Here 
1. NSE & BSE vide their Circular dated 31.07.2024 have revised their Annual Disclosures and Annual Impact Report filing formats, along with a guiding framework on logic model for integrating the theory of change in projects to be listed in SSE. To view the NSE Circular, Click here & for BSE Circular, Click here. To view the Return Form 1A, Click here & for Form 1B, Click here.
2. Refer SEBI Circular dated 19.09.2022 regarding framework on Social Stock Exchange. To view the Circular, Click here.
1. SEBI, NSE and BSE has vide it’s Circular dated 07.10.2024 and 08.10.2024 extended the timeline for submission of the Annual Disclosures to the SSE upto 31.01.2025 for the Financial Year 2023-24. To view the SEBI Circular, Click Here. To view the NSE Circular, Click Here. To view the BSE Circular, Click Here.
2. As per the SEBI Circular, NPOs are required to make annual disclosures to the SSE by 31st October, 2024 for the Financial Year 2023-24. Refer SEBI Circular dated 27.05.2024. To view the Circular, Click here.

SECURITIES AND EXCHANGE BOARD OF INDIA (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) (FIFTH AMENDMENT) REGULATIONS, 2022 dated 25.07.2022


BSE Circular on Reporting Forms for Social Enterprises listed and registered on SSE dated 31.07.2024


BSE Circular regarding Extended Timelines for disclosures by Social Enterprises on SSE for F.Y. 2023-24 dated 08.10.2024


NSE Circular on Reporting Forms for Social Enterprises listed and registered on SSE dated 31.07.2024


NSE Circular regarding Extension of Timelines for disclosures by Social Enterprises on Social Stock Exchange (“SSE”) for FY 2023-24 dated 08.10.2024


SEBI Circular dated 19.09.2022 regarding Framework on Social Stock Exchange.


SEBI Circular on Timelines for disclosures by Social Enterprises on Social Stock Exchange (“SSE”) for FY 2023-24 dated 27.05.2024


SEBI Circular regarding Timelines for disclosures by Social Enterprises on Social Stock Exchange (“SSE”) for FY 2023-24 dated 07.10.2024


Form 1A- Annual Self-Disclosures Report for NPOs revised vide BSE & NSE Circular dated 31.07.2024


Form 1B- Annual Self-Disclosures Report for NPOs revised vide BSE & NSE Circular dated 31.07.2024


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