Description
BSE extends the single filing system through API-based integration between stock exchanges to cover additional XBRL events under Regulation 30 of SEBI LODR, effective February 21, 2026.
Summary
BSE has extended the single filing system through API-based integration between stock exchanges to include additional XBRL events under Regulation 30 of SEBI LODR, effective February 21, 2026. This builds on the earlier circular NSE/CML/2024/28 dated September 30, 2024. Listed entities (equity and equity+debt) can now file certain disclosures once across both exchanges, though PDF filings for Regulation 30 events must still be submitted at both exchanges separately.
Key Points
- Four new event categories added to single filing system effective February 21, 2026: Fraud/Default/Arrest, Corporate Debt Restructuring, Resolution Plan/Restructuring (ICA/OTS), and Issue Summary Document (ISD) for Buyback
- Coverage applies to Equity and Equity+Debt listed companies; REITs, InvITs, and exclusively debt entities are not yet covered for the new events
- PDF filing of Regulation 30 events must continue at both exchanges until further notice — not covered under single filing
- Listed entities must avoid duplicate filings of the same disclosure on both exchanges
- If any exchange seeks clarification post-submission, the listed entity must respond only to the exchange that raised the query
- Single filing for non-listed XBRL events under Regulation 30 is not yet available; separate submissions to all exchanges remain required
Regulatory Changes
The following disclosures are newly added to the single filing system from February 21, 2026:
| Event | Regulation | Applicable To |
|---|---|---|
| Fraud/Default/Arrest | Reg 30, Sub-para 6, Para A Part A Schedule III | Equity, Equity+Debt |
| Corporate Debt Restructuring | Reg 30, Sub-para 9 & 10, Para A Part A Schedule III | Equity, Equity+Debt |
| Resolution Plan/Restructuring (ICA/OTS) | Reg 30 | Equity, Equity+Debt |
| Issue Summary Document (ISD) – Buyback | SEBI Circular on ISD | Equity, Equity+Debt |
Previously included disclosures remain in scope: Integrated Filing-Financials (Jan 3, 2026), Annual Secretarial Compliance Report (Sep 15, 2025), Integrated Filing-Governance (Mar 1, 2025), Shareholder Meetings & Voting Results (Dec 28, 2024), Reconciliation of Share Capital Audit Report (Nov 15, 2024), Corporate Governance Report (Oct 26, 2024), and Investor Grievance Report (Oct 1, 2024).
Compliance Requirements
- Listed entities must use the single filing system for the newly added XBRL events under Regulation 30 from February 21, 2026 onward
- PDF filings for Regulation 30 events must still be submitted at both BSE and NSE independently until further notice
- Entities must not make duplicate filings of the same disclosure on both exchanges via the single filing system
- When an exchange seeks post-submission clarification, the entity must respond to that specific exchange only
- For queries, contact BSE helpdesk: 022-69158560 / 45720460 / 4570660 or email bse.regulation30@bseindia.com
Important Dates
- February 21, 2026: New Regulation 30 XBRL events (Fraud/Default/Arrest, Corporate Debt Restructuring, ICA/OTS, ISD-Buyback) go live on the single filing system
- January 3, 2026: Integrated Filing-Financials added (already effective)
- September 15, 2025: Annual Secretarial Compliance Report added (already effective)
- March 1, 2025: Integrated Filing-Governance added (already effective)
Impact Assessment
This update streamlines compliance operations for all equity and equity+debt listed companies by reducing redundant filings for select XBRL-based Regulation 30 events. The operational burden for compliance teams is reduced for covered events. However, the continued requirement for dual PDF filings and the exclusion of non-XBRL Regulation 30 events limits the full benefit of the single filing initiative. REITs, InvITs, and exclusively debt-listed entities see no change at this stage. Overall market impact is low, but operational impact on listed company compliance teams is moderate.
Impact Justification
Operational compliance update affecting all listed equity and debt entities; simplifies filing procedures but does not impose new regulatory burdens. PDF filing at both exchanges still required for Regulation 30 events until further notice.