Compliance calendar
SEBISEBI events and governance

Reg 57 payment obligation certificate

A certificate on the status of payment of interest, dividend, principal repayment or redemption on non-convertible securities, within one working day of it becoming due.

How this is timed

1 working day from the payment becoming due

Counted from the date on which the interest, dividend, principal repayment or redemption becomes due

Regulator
SEBI
Category
SEBI events and governance
Form
Not specified
Last verified
2026-09-01

One working day of the payment becoming due. There is a single certificate now. The two quarterly items that used to sit in Reg 57, the pre-quarter list of upcoming obligations and the post-quarter payment certificate with its unpaid-obligations list, were both removed when Reg 57 was substituted with effect from 15 June 2023.

What changed

Reg 57 shrank from three obligations to one. Until 15 June 2023 it carried a list of payment obligations falling due in the next quarter, filed five working days before the quarter, and a certificate of payments made with a list of unpaid obligations, filed seven working days after the quarter. Both went. What remains is one certificate within one working day of a payment becoming due, and a compliance calendar still carrying the two quarterly rows is showing filings that no longer exist.

Deadlines counted from an event

These have no calendar date. The clock starts when the event happens.

1 working day from the payment becoming duefrom the date on which the interest, dividend, principal repayment or redemption becomes due

Within one working day of the interest, dividend, principal repayment or redemption becoming due, submit a certificate to the stock exchange on the status of that payment. Reg 57 was substituted with effect from 15 June 2023, which replaced the earlier quarterly items with this single certificate.

The rule

Stated as the law states it, so you can work out any period yourself.

1 working day from the payment becoming due

Within one working day of the interest, dividend, principal repayment or redemption becoming due, submit a certificate to the stock exchange on the status of that payment. Reg 57 was substituted with effect from 15 June 2023, which replaced the earlier quarterly items with this single certificate.

Who must comply

  • An entity with listed non-convertible securities
  • Each payment of interest, dividend, principal repayment or redemption on those securities

Carve-outs

  • The pre-quarter list of payment obligations falling due in the next quarter, previously due five working days before the quarter, no longer exists.
  • The post-quarter certificate of payments made and the list of unpaid obligations, previously due seven working days after the quarter, no longer exists.

Statutory basis

Read the provision here where we hold it, or on the regulator's site.

Before you file

  • Maintain a schedule of every interest, dividend, repayment and redemption date on the listed securities.
  • Confirm the payment was made on the due date, or record why it was not.
  • Prepare the certificate in the format the exchange requires.

How to file

  1. 1Note the date the payment became due.
  2. 2Confirm the status of that payment.
  3. 3Submit the certificate to the stock exchange within one working day of the due date.
  4. 4Keep the acknowledgement for the compliance record.

Stock exchange electronic filing system

If you miss it

No per-day exchange fine is asserted here, because this provision is not on the fine table we have verified. SEBI adjudicates a late or missed disclosure under section 15A(b) of the SEBI Act, which reaches ₹1 lakh for each day the failure continues and is capped at ₹1 crore. Section 23E of the Securities Contracts (Regulation) Act is the other head, at not less than ₹5 lakh and up to ₹25 crore for a breach of listing conditions. Orders in this area normally land in lakhs rather than near the ceiling.

  • The exchange records the default in the entity's compliance history, and a repeated default feeds SEBI's decision to adjudicate
  • The disclosure still has to be made after the deadline passes, and it has to carry an explanation for the delay
  • Disclosing favourable events on time while letting unfavourable ones slip is charged as a breach of Reg 4(1)(d) in its own right, alongside the specific provision
  • A default on the payment itself is separately disclosable, and it triggers the debenture trustee's own reporting to the holders

Recent changes affecting this

From the regulator's own circulars and notifications.

Common questions

Are there still two quarterly Reg 57 filings?

No. Both were removed when Reg 57 was substituted with effect from 15 June 2023. Only the certificate within one working day of the payment becoming due survives.

Does the certificate go in even where the payment was made on time?

Yes. The certificate reports the status of the payment, whatever that status is.

Last verified 2026-09-01. Confirm against the official source before you rely on it.