In order to enables issuers who intend/ propose to list their Non-Convertible Debentures (NCDs)/ Non-Convertible Redeemable Preference Shares (NCRPS)/ Commercial Paper(s), SEBI has granted the following relaxations in timeline:
| Particulars | Available Audited financials | Date of issuance | Extended date for issuance | Period of relaxation |
| Cutoff date for issuance of NCDs/NCRPs/ CPs | As on 30th September, 2019 | On or before 31st March, 2020 | On or before 31st May, 2020 | 60 days |
The timelines for certain filings as required under the provisions of SEBI (LODR), 2015 and aforesaid circulars are extended, as follows:
| S. No. | Regulation and associated filing | Filing | Relaxation w.r.t. the half year/financial year ending 31st March, 2020 | |||
| Frequency | Due within | Due date | Extended date | Period of relaxation on | ||
| 1. | Large Corporate-initial disclosure and Annual Disclosure (SEBI Circular HO/DDHS/CIR/P/2018/144 dated 26th November, 2018) | Yearly | Initial Disclosure- within 30 days from the beginning of financial year. | 30th April, 2020 | 30th June, 2020 | 60 days |
| Annual Disclosure- within 45 days from the end of financial year. | 15th May, 2020 | 30th June, 2020 | 45 days | |||
| Non-Convertible Debentures (NCDs) / Non-Convertible Redeemable Preference Shares (NCRPs) | ||||||
| 2. | Regulation 52(1) and (2): Financial Results | Half yearly | 45 days from the end of the half year | 15th May, 2020 | 30th June, 2020 | 45 days |
| Yearly | 60 days from the end of Financial Year for Annual Financial Results | 30th May, 2020 | 30th June, 2020 | 30 days | ||
| 3. | Common obligations prescribed under Chapter III of SEBI (LODR) Regulations, 2015 | Timeline as prescribed in SEBI Circular dated 19th March, 2020. | ||||
| Commercial Papers (CPs) | ||||||
| 4. | Financial Results | Half yearly | 45 days from the end of the half year | 15th May, 2020 | 30th June, 2020 | 45 days |
| Yearly | 60 days from the end of Financial Year for Annual Financial Results | 30th May, 2020 | 30th June, 2020 | 30 days | ||
The timelines for certain filings as required under the provisions of SEBI (ILDM) Regulations and SEBI circular nos. CIR/IMD/DF1/60/2017 dated 19th June, 2017 and SEBI/HO/DDHS/CIR/P/134/2019 dated 13th November, 2019 are extended, as follows:
| S. No. | Regulation and associated filing | Filing | Relaxation w.r.t. the half year/ financial year ending 31st March, 2020 | |||
| Frequency | Due within | Due date | Extended date | Period of relaxation on | ||
| 1. | Investor Grievance Report as per Municipal Bond | Half Yearly | Within 30 working days from end of Half Year | 30th April, 2020 | 30th June, 2020 | 45 days |
| 2. | Financial Results | Half Yearly | 60 days from the end of Financial Year for Annual Financial Results | 30th May, 2020 | 30th June, 2020 | 30 days |
| 3. | Accounts maintained by issuers under ILDM Regulations | Quarterly | 45 days from end of quarter | 15th May, 2020 | 30th June, 2020 | 45 days |