Description

BSE extends the single filing system via API-based integration to cover Annual Report XBRL filings and additional event-based disclosures for listed companies effective April 20, 2026.

Summary

BSE has extended the single filing system through API-based integration between stock exchanges to include Annual Report XBRL filings, effective April 20, 2026. This builds on the earlier notice 20240930-60 dated September 30, 2024, and expands the range of disclosures that listed entities can submit once across exchanges.

Key Points

  • The single filing system via API-based integration now includes Annual Report XBRL filings (Regulation 34, SEBI LODR) effective April 20, 2026.
  • Applicable to equity-listed and equity+debt listed companies; not applicable to exclusively debt-listed companies, REITs, or InvITs.
  • Disclosures for Acquisition/Amalgamation/Merger/De-merger/Sale or disposal/Restructuring (Regulation 30, Schedule III Part A) are included.
  • Changes in directors, KMP (MD, CEO, CFO, Company Secretary, etc.), senior management, auditors, compliance officers, and registrars are covered.
  • Resignation of Statutory Auditor, Independent Director, Director, KMP, SMP, and Compliance Officer disclosures are included.
  • Business Responsibility and Sustainability Report (BRSR) under Regulation 34(2)(f) was available from March 31, 2026.
  • Prior Intimation for Board Meetings under Regulation 29 was available from March 7 (date truncated in source).
  • The utility provides an option to submit resignation details and resignation letters as required under sub-paras 7A, 7B, and 7C of Para A Part A Schedule III of SEBI LODR.

Regulatory Changes

  • Annual Report XBRL filing added to the single filing system under Regulation 34 of SEBI LODR, effective April 20, 2026.
  • All listed equity companies (equity-only and equity+debt) must use the integrated API-based system for the covered disclosures.

Compliance Requirements

  • Company Secretaries and listed entities should use the single filing system for all covered disclosures instead of filing separately on each exchange.
  • Entities must ensure their systems are compatible with the API-based integration for submitting XBRL annual reports and event-based disclosures.
  • Resignation-related filings must include resignation letters as required under sub-paras 7A, 7B, and 7C of Schedule III.

Important Dates

  • April 20, 2026: Annual Report XBRL filing added to single filing system.
  • March 31, 2026: BRSR filing made available on the single filing system.
  • March 7, 2026 (approximate): Prior Intimation for Board Meetings under Regulation 29 made available.
  • September 30, 2024: Original single filing system notice (20240930-60) issued.

Impact Assessment

This update reduces the administrative burden on listed entities by enabling a single submission for key regulatory disclosures across stock exchanges. The inclusion of XBRL annual reports is significant as it streamlines a high-volume, periodic filing. The impact is primarily operational — improving efficiency for compliance teams and Company Secretaries. No new compliance obligations are introduced; existing SEBI LODR requirements remain unchanged. Exclusively debt-listed companies, REITs, and InvITs are not affected by this extension.

Impact Justification

Operational update expanding the single filing system to XBRL annual reports and key managerial disclosures; affects all listed equity companies but is a process improvement rather than a new compliance obligation.