Annual report under LODR Reg 34
The listed entity's annual report submitted to the exchanges and published before dispatch to shareholders.
Annual report before shareholder dispatch
Counted from commencement of dispatch of the annual report to shareholders
- SEBI
- SEBI periodic filings
- Not specified
- 2026-09-01
The annual report has no fixed calendar date under Reg 34. Submit it to the exchanges and publish it on the website on or before dispatch to shareholders. If the AGM changes the report, submit the revised copy within 48 hours after the AGM.
Reg 34(1)(a) now says on or before the commencement of dispatch. Earlier wording required submission not later than the day dispatch began.
Deadlines counted from an event
Submit to the exchange and publish on the website on or before the commencement of dispatch to shareholders.
Submit the revised copy within 48 hours after the AGM.
The rule
Submit to the exchange and publish on the website on or before the commencement of dispatch to shareholders.
Submit the revised copy within 48 hours after the AGM.
Who must comply
- Every listed entity covered by LODR Reg 34(1)
Statutory basis
Before you file
- Complete the annual report before dispatch starts.
- Add Form MR-3 to the annual report.
- Add the applicable BRSR and BRSR Core disclosures.
How to file
- Submit the annual report to each stock exchange before dispatch starts.
- Publish the annual report on the listed entity's website before dispatch starts.
- Dispatch the annual report to shareholders.
- Check whether the AGM changed the report.
- Submit a revised copy within 48 hours if the AGM changed it.
Stock exchange filing system and the listed entity's website
Common questions
Is the annual report due on a fixed date after year end?
No. Reg 34 ties the submission to dispatch to shareholders. The date depends on the entity's AGM and dispatch timetable.