LODR-32-DEVIATIONmediumSEBI
LODR-32-DEVIATION — Statement of Deviation in Use of Funds
Quarterly statement of any deviation or variation in the use of proceeds of a public issue, rights issue or preferential issue, reviewed by the audit committee.
- Due
- 15th, 2 months after quarter end
- Frequency
- Quarterly
- If it lapses
- ₹1,000 per day of delay under the SEBI standard operating procedure on a delayed statement of deviation
- Statutory reference
- Reg. 32, SEBI (LODR) Regulations 2015
Who has to file it
Every one of these has to hold before LODR-32-DEVIATION 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:
- 2 hours
Common questions
- When is LODR-32-DEVIATION due?
- 15th, 2 months after quarter end. It falls due every quarter.
- Who has to file LODR-32-DEVIATION?
- It applies to listed on Main board (NSE / BSE) and SME platform (NSE Emerge / BSE SME).
- What is the penalty for filing LODR-32-DEVIATION late?
- ₹1,000 per day of delay under the SEBI standard operating procedure on a delayed statement of deviation
- Where is LODR-32-DEVIATION 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.