This circular informs listed entities about the extension of the single filing system (via API-based integration between stock exchanges) to additional disclosures under Regulation 30 of SEBI (LODR) Regulations, 2015, effective February 21, 2026.
Key Highlights
1️⃣ Extension of Single Filing System (XBRL Filings)
The single filing system has now been extended to cover certain Regulation 30 events in XBRL format, including:
Fraud / Default / Arrest disclosures
Corporate Debt Restructuring
Resolution plans / Inter-Creditors Agreement (ICA)
One Time Settlement (OTS)
Issue Summary Document (ISD) – Buyback (Open & Tender Route)
⚠ Important Note:
Despite the XBRL integration, PDF filings for these Regulation 30 events must continue to be filed separately with both Exchanges until further notice.
2️⃣ Other Disclosures Already Covered Under Single Filing
The circular also reiterates that the single filing system is available for the following:
Integrated Filing – Financials
Annual Secretarial Compliance Report
Integrated Filing – Governance
Meetings of Shareholders & Voting Results
Reconciliation of Share Capital Audit Report
Investor Grievance Report
(Some applicability varies for Equity, Equity+Debt, Exclusively Debt, REITs and INVITs, as mentioned in the circular table.)
3️⃣ Scope Limitation
Currently, only the specific XBRL events listed in the table are covered under single filing for Regulation 30.
For:
Any other Regulation 30 events not listed
👉 Listed entities must continue making submissions separately to each Exchange.
4️⃣ Compliance Guidance
Listed entities are advised to avoid duplicate filings where single filing is enabled.
If clarification is sought by any one Exchange, the entity must respond directly to that Exchange.
For queries, entities may use the NEAPS platform or email takeover@nse.co.in.
Overall Purpose of the Circular
The circular aims to:
Streamline compliance
Reduce duplication of filings
Enhance efficiency via API-based integration between Exchanges
Gradually transition toward a unified disclosure framework
However, until further notice, a hybrid system (XBRL + separate PDF filing) continues for certain disclosures.
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