LODR-23-RPThighSEBI
LODR-23-RPT — Related Party Transaction Disclosure
Half-yearly disclosure of related party transactions to the stock exchanges, in the format prescribed by SEBI, published alongside the results for the relevant half year.
- Due
- 14 Nov and 30 May
- Frequency
- Half-yearly
- If it lapses
- ₹1,000 per day of delay under the SEBI standard operating procedure on a delayed related party disclosure
- Statutory reference
- Reg. 23(9), SEBI (LODR) Regulations 2015
Who has to file it
Every one of these has to hold before LODR-23-RPT binds an entity:
- listed on Main board (NSE / BSE) and SME platform (NSE Emerge / BSE SME)
- Filed on:
- NSE NEAPS / BSE Listing Centre
- Usually owned by:
- Company Secretary
- Typical effort:
- 4 hours
Common questions
- When is LODR-23-RPT due?
- 14 Nov and 30 May. It falls due twice a year.
- Who has to file LODR-23-RPT?
- It applies to listed on Main board (NSE / BSE) and SME platform (NSE Emerge / BSE SME).
- What is the penalty for filing LODR-23-RPT late?
- ₹1,000 per day of delay under the SEBI standard operating procedure on a delayed related party disclosure
- Where is LODR-23-RPT filed?
- NSE NEAPS / BSE Listing Centre.
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.