Description
BSE extends the single filing system via API-based integration to cover XBRL filings for Prior Intimation for Board Meeting and Closure of Trading Window events, effective March 07, 2026.
Summary
BSE has extended its single filing system (via API-based integration between stock exchanges) to include XBRL filings for two additional events: Prior Intimation for Board Meeting (Regulation 29 of SEBI LODR) and Closure of Trading Window (SEBI PIT Regulations), both effective March 07, 2026. This builds on the framework established in Exchange Notice No. 20240930-60 dated September 30, 2024.
Key Points
- Single filing system extended to XBRL filings for Prior Intimation for Board Meeting (Reg. 29) and Closure of Trading Window effective March 07, 2026.
- PDF filings for Regulation 29, Regulation 30 (SEBI LODR), and Trading Window disclosures must still be submitted separately to both exchanges until further notice.
- For all XBRL events now under single filing, listed entities should avoid duplicate submissions on both exchanges.
- If an exchange seeks clarification post-submission, the listed entity must respond only to the exchange that raised the query.
- The single filing system currently covers equity and equity+debt listed companies; availability for exclusively debt, REITs, and InvITs for some events will be communicated later.
Regulatory Changes
- Effective March 07, 2026: Prior Intimation for Board Meeting (Reg. 29 SEBI LODR) and Closure of Trading Window (SEBI PIT Regulations) added to the XBRL single filing framework for equity and equity+debt listed companies.
- The full list of events now covered under single filing includes:
- Integrated Filing – Governance (Reg. 13(3), 27(2) & 30): March 01, 2025
- Meetings of Shareholders and Voting Results (Reg. 44(3)): December 28, 2024
- Reconciliation of Share Capital Audit Report (Reg. 76): November 15, 2024
- Annual Secretarial Compliance Report (Reg. 24A(2)): September 15, 2025
- Integrated Filing – Financials (Reg. 23(9), 32(1), 33(3)): January 03, 2026
- Fraud/Default/Arrest (Reg. 30, Schedule III Para A): February 21, 2026
- Corporate Debt Restructuring; Resolution Plan/OTS (Reg. 30): February 21, 2026
- Issue Summary Document (ISD) – Buyback: February 21, 2026
- Prior Intimation for Board Meeting (Reg. 29): March 07, 2026 (new)
- Closure of Trading Window (SEBI PIT): March 07, 2026 (new)
- Corporate Governance Report (Reg. 27(2)): Merged with Integrated Filing – Governance per SEBI Circular dated December 31, 2024.
- Investor Grievance Report (Reg. 13(3)): October 01, 2024
Compliance Requirements
- Listed entities must file XBRL disclosures for the above-listed events through the single filing system (i.e., file once; it applies to both exchanges).
- PDF filings for Regulation 29 (Board Meeting), Regulation 30 (SEBI LODR), and Trading Window disclosures must continue to be submitted separately on both exchanges.
- Entities must not make duplicate XBRL filings on both exchanges for events covered under the single filing system.
- For any exchange-specific clarification requests, respond only to the exchange that raised the query.
- For queries, contact the Listing Compliance team via NEAPS (NEAPS > Help > Contact Us > Listing Compliance) or email takeover@nse.co.in.
Important Dates
| Event | Effective Date |
|---|---|
| Prior Intimation for Board Meeting (XBRL) | March 07, 2026 |
| Closure of Trading Window (XBRL) | March 07, 2026 |
| Fraud/Default/Arrest; Corporate Debt Restructuring; ISD-Buyback | February 21, 2026 |
| Integrated Filing – Financials | January 03, 2026 |
| Annual Secretarial Compliance Report | September 15, 2025 |
| Integrated Filing – Governance | March 01, 2025 |
| Meetings of Shareholders and Voting Results | December 28, 2024 |
| Reconciliation of Share Capital Audit Report | November 15, 2024 |
| Investor Grievance Report | October 01, 2024 |
Impact Assessment
- Operational Efficiency: Listed companies (equity and equity+debt) benefit from reduced administrative burden — a single XBRL submission now suffices for an expanding set of regulatory disclosures across BSE and NSE.
- PDF Filing Continuity: No relief on PDF filing duplication yet for Regulation 29, Regulation 30, and Trading Window disclosures; these remain dual-exchange obligations.
- Scope Limitation: Exclusively debt-listed entities, REITs, and InvITs are not yet included for most events; timelines for their inclusion will be announced separately.
- Risk of Non-Compliance: Entities must be careful not to duplicate XBRL filings on both exchanges, and must remain responsive to exchange-specific clarification requests.
Impact Justification
This circular expands the single filing system to additional event types, reducing duplicate filing burden for listed equity and debt companies, but does not alter fundamental regulations or affect specific securities directly.