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LODR-76-RSCAmediumSEBI

Reconciliation of Share Capital Audit: due date and penalty

Also searched as: RSCA · reconciliation of share capital audit report · LODR-76-RSCA

Quarterly reconciliation of share capital audit report from a practising Company Secretary or Chartered Accountant, filed within 30 days of the quarter end.

Next due date

30 January 2027for Q3 FY 2026-27

If it is late: ₹1,000 per day of delay under the SEBI standard operating procedure on a delayed reconciliation of share capital audit

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Get told before Reconciliation of Share Capital Audit is due

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

One email per occurrence of Reconciliation of Share Capital Audit, 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
30th, 1 month after quarter end
Frequency
Quarterly
If it lapses
₹1,000 per day of delay under the SEBI standard operating procedure on a delayed reconciliation of share capital audit
Statutory reference
Reg. 76, SEBI (Depositories and Participants) Regulations 2018

Where this date comes from

The instrument
Reg. 76, SEBI (Depositories and Participants) Regulations 2018

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chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes.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 Reconciliation of Share Capital Audit 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:
3 hours

Common questions

What is the due date of Reconciliation of Share Capital Audit?
It is next due on 30 Jan 2027, for Q3 FY 2026-27. 30th, 1 month after quarter end. It falls due every quarter.
Who has to file Reconciliation of Share Capital Audit?
It applies to listed on Main board (NSE / BSE) and SME platform (NSE Emerge / BSE SME).
What is the penalty for filing Reconciliation of Share Capital Audit late?
₹1,000 per day of delay under the SEBI standard operating procedure on a delayed reconciliation of share capital audit
How do I file Reconciliation of Share Capital Audit?
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 Reconciliation of Share Capital Audit?
LODR stands for Listing Obligations and Disclosure Requirements — the SEBI (LODR) Regulations, 2015. Reconciliation of Share Capital Audit is the Reconciliation of Share Capital Audit.

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