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SEBISEBI periodic filings

Reconciliation of Share Capital Audit report

The quarterly audit under D&P Reg 76 that reconciles issued capital with securities held in dematerialised and physical form.

Next due

30 Oct 2026

Later this yearIn 49 days

For Q2 FY2026-27

Regulator
SEBI
Category
SEBI periodic filings
Form
Not specified
Last verified
2026-09-01
Read statutory basis

The Reconciliation of Share Capital Audit report is due within 30 days of the end of each quarter. D&P Reg 76 creates the quarterly duty, and paragraph 3.20.2 of the Depositories Master Circular supplies the 30-day deadline.

All dates this year

Past dates are kept, so a late filing can still be dated.

30 Jul 2026Q1 FY2026-2743 days ago
30 Oct 2026Q2 FY2026-27In 49 days
30 Jan 2027Q3 FY2026-27In 141 days
30 Apr 2027Q4 FY2026-27In 231 days

The rule

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

Quarterly reconciliation audit

Within 30 days from the end of each quarter.

Who must comply

  • Every issuer covered by D&P Reg 76

Statutory basis

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

Before you file

  • Get the issued-capital and listed-capital records.
  • Get the dematerialised and physical holding records.
  • Get the audit completed for the quarter.

How to file

  1. 1Open the stock exchange filing portal.
  2. 2Select the reconciliation of share capital audit filing.
  3. 3Attach the signed audit report.
  4. 4Submit it within 30 days of quarter end.
  5. 5Save the acknowledgement.

Stock exchange single-filing system

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