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LODR-23-RPThighSEBI

Related Party Transactions (Reg 23) due date — Related Party Transaction Disclosure

Also searched as: RPT disclosure · LODR-23-RPT

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.

Next due date

14 November 2026for H1 FY 2026-27

If it is late: ₹1,000 per day of delay under the SEBI standard operating procedure on a delayed related party disclosure

Track Related Party Transactions (Reg 23) and every other filing — free for 14 days

Get told before Related Party Transactions (Reg 23) is due

We will email you a week before the next one, and before each one after that.

One email per occurrence of Related Party Transactions (Reg 23), and nothing else unless you tick the box above — and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.

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

Where this date comes from

The instrument
Reg. 23(9), SEBI (LODR) Regulations 2015

Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.

Who has to file it

Every one of these has to hold before Related Party Transactions (Reg 23) 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

What is the due date of Related Party Transactions (Reg 23)?
It is next due on 14 Nov 2026, for H1 FY 2026-27. 14 Nov and 30 May. It falls due twice a year.
Who has to file Related Party Transactions (Reg 23)?
It applies to listed on Main board (NSE / BSE) and SME platform (NSE Emerge / BSE SME).
What is the penalty for filing Related Party Transactions (Reg 23) late?
₹1,000 per day of delay under the SEBI standard operating procedure on a delayed related party disclosure
How do I file Related Party Transactions (Reg 23)?
The company secretary submits it on NSE NEAPS and on the BSE Listing Centre — both exchanges, where the shares are listed on both — in the format the exchange prescribes, within the time the regulation allows.
What is the full form of LODR in Related Party Transactions (Reg 23)?
LODR stands for Listing Obligations and Disclosure Requirements — the SEBI (LODR) Regulations, 2015. Related Party Transactions (Reg 23) is the Related Party Transaction Disclosure.

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.

Other SEBI / LODR obligations