Description
BSE extends the single filing system for XBRL filings to additional events including Prior Intimation for Board Meeting and Closure of Trading Window, effective March 07, 2026. Listed entities must avoid duplicate filings on both exchanges for covered disclosures.
Summary
BSE has extended the single filing system through API-based integration between stock exchanges to cover two additional XBRL event types — Prior Intimation for Board Meeting (Regulation 29) and Closure of Trading Window (SEBI PIT Regulations) — effective March 07, 2026. This builds on the framework established via Notice No. 20240930-60 dated September 30, 2024. Listed entities are required to avoid duplicate submissions on both exchanges for disclosures covered under the single filing system.
Key Points
- Single filing extended to Prior Intimation for Board Meeting (Reg 29) and Closure of Trading Window (SEBI PIT) from March 07, 2026, for equity and equity+debt listed companies.
- PDF filings for Regulation 29, Regulation 30, and Trading Window disclosures must still be submitted on both exchanges separately until further notice.
- Single filing covers only XBRL events; all non-XBRL and non-listed events still require separate submissions on each exchange.
- Listed entities must not make multiple filings of the same disclosure on both exchanges for covered events.
- If any exchange seeks clarification post-submission, the listed entity must respond only to the exchange that raised the query.
- Fraud/Default/Arrest disclosures (Reg 30, sub-para 6) and Corporate Debt Restructuring (sub-para 9 & 10) were already covered from February 21, 2026.
Regulatory Changes
- Effective March 07, 2026: Single filing via API-based integration extended to:
- Prior Intimation for Board Meeting — Regulation 29 of SEBI LODR (Equity and Equity+Debt companies)
- Closure of Trading Window — SEBI PIT Regulations (Equity and Equity+Debt companies)
- Previously covered events (still applicable): Fraud/Default/Arrest (Feb 21, 2026), Corporate Debt Restructuring, Resolution Plan/OTS, ISD-Buyback, Integrated Filing-Financials (Jan 03, 2026), Annual Secretarial Compliance Report (Sep 15, 2025), Integrated Filing-Governance (Mar 01, 2025), Meetings/Voting Results (Dec 28, 2024), Reconciliation of Share Capital Audit (Nov 15, 2024), Investor Grievance Report (Oct 01, 2024).
- Corporate Governance Report merged with Integrated Filing-Governance per SEBI Circular dated December 31, 2024.
Compliance Requirements
- Listed entities (equity and equity+debt) must use the single filing system for all covered XBRL disclosures.
- Do not file the same XBRL disclosure on both exchanges independently for events covered under single filing.
- PDF filings for Regulation 29, Regulation 30, and Trading Window disclosures must still be submitted on both exchanges until further notice.
- For any exchange queries post-submission, respond only to the exchange that sought clarification.
- For events/disclosures not covered in the single filing table, continue submitting on all exchanges separately.
- Queries can be directed to respective team members via NEAPS (NEAPS > Help > Contact Us > Listing Compliance) or by emailing takeover@nse.co.in.
Important Dates
| Event | Effective Date |
|---|---|
| Prior Intimation for Board Meeting (Reg 29) — XBRL | March 07, 2026 |
| Closure of Trading Window (SEBI PIT) — XBRL | March 07, 2026 |
| Fraud/Default/Arrest (Reg 30, sub-para 6) | 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
This circular has broad operational impact on all equity and equity+debt listed companies. The extension of single filing to Board Meeting intimations and Trading Window closures — two of the most frequently filed disclosures — significantly reduces compliance burden by eliminating duplicate submissions. However, the carve-out for PDF filings means companies must maintain a dual-track process (single filing for XBRL, dual filing for PDF) for these events, which requires careful process management to avoid accidental duplicate XBRL submissions. Compliance teams and secretarial departments must update filing workflows before March 07, 2026 to avoid regulatory violations.
Impact Justification
Affects all listed equity and debt companies on BSE by extending single filing obligations to new event types; non-compliance with single filing requirements or duplicate filings could cause regulatory issues for a large number of listed entities.