BSE extends single filing system for XBRL filing for disclosures under Regulation 30 of SEBI (LODR) Regulations, 2015
The BSE has issued a notice regarding the extension of the single filing system for the XBRL filing pertaining to the below mentioned events of Regulation 30 of SEBI Listing Obligations and Disclosure Requirements (LODR) Regulations, 2015 with effect from February 21, 2026.
Listed entities are directed to continue the PDF Filing of the aforesaid events of Regulation 30, at both the Exchanges and the same will not be covered under single filing until further notice.
Presently, Regulation 30 disclosures are covered in Single filing to the limited extent mentioned in table above (XBRL events), for all the other events (not included above) listed entities will be required to make submissions on all Exchanges separately.
Listed entities are advised to refrain from making multiple filings of the same disclosure on both exchanges.
The single filing system through API-based integration shall be available for the following disclosures:
| Particulars | Regulation as per SEBI (LODR)Regulations 2015/ SEBI (Depositories & Participants) Regulations 2018 |
| Fraud/Default/Arrest | Regulation 30 of SEBI LODR, sub-para 6 of Para A Part A Schedule III of SEBI LODR |
| Corporate Debt Restructuring | Regulation 30 of SEBI LODR, sub-para 9 and10 of Para A Part A Schedule III of SEBI LODR |
| Resolution plan/ /Restructuring in relation to loans/borrowings from banks/financial institutions (Inter-Creditors Agreement) and One time settlement (OTS) | Regulation 30 of SEBI LODR, sub-para 9 and10 of Para A Part A Schedule III of SEBI LODR |
| Issue Summary Document (ISD)- Buyback- Open and Tender Route | SEBI Circular on Introduction of Issue Summary Document (ISD) and dissemination of issue advertisements |
| Integrated Filing-Financials | 23(9), Reg 30 r/w Section V-B of the Master circular, 32(1) & 33(3) |
| Annual Secretarial Compliance Report | 24A (2) |
| Integrated Filing (Governance) | 13 (3), 27 (2) & 30 |
| Meetings of shareholders and Voting Results | 44 (3) |
| Reconciliation of Share Capital Audit Report | 76 |
| Corporate Governance Report | 27 (2) |
| Investor Grievance Report | 13 (3) |
Source: BSE
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