BSE Extends Single Filing System via API Integration to Additional XBRL Event Categories

Fri, 24 Apr 2026 13:52:26 +0000

Summary

BSE has extended the single filing system through API-based integration between stock exchanges to cover additional XBRL event categories, effective April 25, 2026. This builds on the earlier framework established via Exchange Notice No. 20240930-60 dated September 30, 2024. The extension reduces compliance burden for listed entities by enabling a single XBRL submission to be routed across exchanges simultaneously.

Key Points

The single filing system via API-based integration between stock exchanges is now extended to seven additional XBRL disclosure event types.
Effective date for the new event categories: April 25, 2026.
Applicable to Only Equity and Equity+Debt listed companies; not applicable to Exclusively Debt listed companies, REITs, or InvITs.
The extension covers disclosures under Regulation 30 and Regulation 39 of SEBI (LODR) Regulations 2015.
No attachment was included with this notice; it is an informational update to all listed entity company secretaries.

Regulatory Changes

The following event types under SEBI (LODR) Regulations 2015 are now included in the single filing system:

Event	Regulation
Outcome of Board Meeting for Dividend, Buyback, Bonus, and Voluntary Delisting	Reg. 30 read with sub-para 4 of Para A, Part A, Schedule III
Agreements/Contracts/Arrangements/MOU	Reg. 30 read with sub-paras 5 and 5A of Para A, Part A, Schedule III
Notice of Shareholders Meeting	Reg. 30 read with sub-para 12 of Para A, Part A, Schedule III
Corporate Insolvency Resolution Process (CIRP) events	Reg. 30 read with sub-para 16 of Para A, Part A, Schedule III
Issuance/Allotment/Alteration/Restriction on transferability of securities	Reg. 30 read with sub-para 2 of Para A, Part A, Schedule III
Awarding/Bagging/Amendment/Termination of orders not in normal course of business	Reg. 30 read with sub-para 4 of Para B, Part A, Schedule III
Loss of Share	Regulation 39 of SEBI LODR

Compliance Requirements

All equity and equity+debt listed companies must use the single filing system for the above event disclosures from April 25, 2026 onwards.
Company Secretaries of listed entities should update their internal filing workflows to route the specified XBRL disclosures through the API-integrated single filing system.
Exclusively Debt listed companies, REITs, and InvITs are not covered under this extension and should continue with existing filing procedures.

Important Dates

April 24, 2026: Notice issued by BSE.
April 25, 2026: Effective date for the extended single filing system covering the seven new XBRL event categories.
September 30, 2024: Original framework notice (Exchange Notice No. 20240930-60) establishing the single filing system.

Impact Assessment

This update has a moderate operational impact on all equity and equity+debt listed entities. By consolidating XBRL filings for high-frequency events such as board meeting outcomes (dividends, buybacks, bonus issues), shareholder meeting notices, and CIRP disclosures into a single submission routed across exchanges via API, the compliance effort and risk of inconsistent cross-exchange filings is reduced. Company secretaries and compliance teams will need to ensure their filing platforms support the API integration for the newly added event types before April 25, 2026. There is no direct market or trading impact, but timely adoption is essential to avoid non-compliance with SEBI LODR disclosure obligations.