BSE introduces XBRL utility facility for filing Violations related to Code of Conduct (CoC) under SEBI PIT Regulations, 2015

The BSE has issued a circular providing XBRL based filings for Violations related to Code of Conduct (CoC) under SEBI PIT Regulations, 2015. To  enhance accuracy and efficiency in disclosures, the Exchange has introduced an XBRL utility for reporting such violations through the Listing Centre, with effect from May 05, 2026.

Key Highlights:

1. Listed entities/intermediaries/fiduciaries must submit the reporting through the following paths:
   • To download XBRL Utility: Listing Centre > Listing Compliance Module > XBRL > Download XBRL Utility.
   • For submission: Listing Centre > Listing Compliance Module > XBRL > E-filing > Violation related to Code of Conduct (CoC).

2. The reporting must be made only in XBRL mode, without submission of any PDF file.
3. Any unlisted entity reporting in the capacity of Intermediary or Fiduciary shall continue to submit the disclosures through email at corp.relations@bseindia.com.
4. The disclosures pertaining to violations of the Code of Conduct will not be disseminated on the Exchange website.
5. Listed entities must mandatorily submit the reporting through the Listing Centre only. Submission through any other mode(s) shall not be taken on record and shall be considered as invalid submission. 

 Source: BSE