LODR-76-RSCAmediumSEBI
LODR-76-RSCA — Reconciliation of Share Capital Audit
Quarterly reconciliation of share capital audit report from a practising Company Secretary or Chartered Accountant, filed within 30 days of the quarter end.
- 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
Who has to file it
Every one of these has to hold before LODR-76-RSCA 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
- When is LODR-76-RSCA due?
- 30th, 1 month after quarter end. It falls due every quarter.
- Who has to file LODR-76-RSCA?
- It applies to listed on Main board (NSE / BSE) and SME platform (NSE Emerge / BSE SME).
- What is the penalty for filing LODR-76-RSCA late?
- ₹1,000 per day of delay under the SEBI standard operating procedure on a delayed reconciliation of share capital audit
- Where is LODR-76-RSCA 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.