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LODR-32-DEVIATIONmediumSEBI

Statement of Deviation (Reg 32) due date — Statement of Deviation in Use of Funds

Also searched as: statement of deviation in use of funds · LODR-32-DEVIATION

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 and submitted with the financial results.

Next due date

14 November 2026for Q2 FY 2026-27

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

Track Statement of Deviation (Reg 32) and every other filing — free for 14 days

Get told before Statement of Deviation (Reg 32) is due

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

One email per occurrence of Statement of Deviation (Reg 32), 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
45 days after the quarter ends: 14 Aug / 14 Nov / 14 Feb / 15 May
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

Where this date comes from

The instrument
Reg. 32, 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chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes.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 Statement of Deviation (Reg 32) 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

What is the due date of Statement of Deviation (Reg 32)?
It is next due on 14 Nov 2026, for Q2 FY 2026-27. 45 days after the quarter ends: 14 Aug / 14 Nov / 14 Feb / 15 May. It falls due every quarter.
Who has to file Statement of Deviation (Reg 32)?
It applies to listed on Main board (NSE / BSE) and SME platform (NSE Emerge / BSE SME).
What is the penalty for filing Statement of Deviation (Reg 32) late?
₹1,000 per day of delay under the SEBI standard operating procedure on a delayed statement of deviation
How do I file Statement of Deviation (Reg 32)?
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 Statement of Deviation (Reg 32)?
LODR stands for Listing Obligations and Disclosure Requirements — the SEBI (LODR) Regulations, 2015. Statement of Deviation (Reg 32) is the Statement of Deviation in Use of Funds.

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