Statement of Deviation or Variation for proceeds of public, rights, preferential issues and QIPs must follow SEBI's Annex A format quarterly. Listed entities must submit a standardized Statement of Deviation or Variation in the Annex A format quarterly, describing deviations in use of proceeds and category-wise variations between projected and actual utilisation, reviewed by the audit committee (or Board if no audit committee), with committee comments and any auditor remarks filed with stock exchanges; disclosures are required until proceeds are fully utilised and must accompany quarterly financial results within prescribed timelines.