To,
The Company Secretaries,
All Listed Entities
This has reference to the amendments to the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR”) which have been published in the Gazette of India on December 13, 2024 and to give effect to certain recommendations of the Expert Committee and carry out consequential changes to the provisions of SEBI Master Circular dated November 11, 2024 on compliance with the SEBI LODR by listed entities, SEBI has issued a Circular No.SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated December 31, 2024 (‘SEBI Circular’). In this regard, a copy of SEBI Circular dated December 31, 2024 is enclosed for your reference and for necessary action at your end.
The copy of the circular will also be made available on the BSE website at https://www.bseindia.com/markets/MarketInfo/DispNewNoticesCirculars.aspx?page=20250102-1
Based on the above, the Integrated Filing shall be applicable for the filings to be done for the quarter ending December 31, 2024, and thereafter. The timelines for Integrated Filing shall be as follows:
a. Integrated Filing (Governance): within 30 days from the end of the quarter;
b. Integrated Filing (Financial): within 45 days from the end of the quarter, other than the last quarter, and 60 days from the end of the last quarter and the financial year.
In this regard, the first quarterly Integrated Filing i.e. Integrated Filing (Governance) and Integrated Filing (Financial) which is applicable for the quarter ending December 31, 2024, may be filed within a period of 45 days from the end of the quarter. However, for subsequent quarterly filings, the companies shall follow the timelines as mentioned under point a & b above.
Note:
Basis, the above the listed entities shall submit the Integrated filing in PDF as per the format available in the aforementioned SEBI Circular.
Further, in order to comply with the aforesaid timelines for the Integrated Filing in PDF, the Exchange has added category in the Listing Center with Subject titled ‘Integrated Filing - Governance’ and ‘Integrated Filing - Financial’ which will be available at the following path –
BSE Listing Centre → Listing Compliance → Corporate Announcement → Category / Sub Category
The listed entities shall use the above-mentioned subject and path for submission of the PDF format of the Integrated Filing. Entities are also requested to ensure that while submitting the disclosures under Integrated Filing in PDF, PAN details must be masked.
In addition to the above, the listed entities shall also continue to file the existing XBRLs / PDF filing, as the case may be, for each of the compliance provided in this Integrated Filing until further communication is issued by the Exchange.
For the quarterly/half-yearly/yearly compliance filing, as may be applicable, pertaining to the Integrated Filing, below is an example:
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Particulars
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Dec 2024- Quarterly
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Dec 2024- Half yearly
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Dec 2024- Annually
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Filing type
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Integrated Filing- Governance
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45 days
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Integrated Filing - in PDF as per the prescribed format
XBRL for Corporate Governance (existing utility)
XBRL for Investor Grievance Redressal (existing utility)
PDF & XBRL (existing utility) for Regulation 30 events, as may be applicable
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Integrated Filing- Financial
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45 days
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45 days
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60 days
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Integrated Filing in PDF as per the prescribed format shall be submitted within 24 hrs from the Outcome of the Board meeting (‘OBM’).
PDF for Regulation 30 events as per the current process for:
- Outcome of BM for Financial (Quick Results and OBM- as per new timelines i.e. 30 mins or 3 hrs as may be applicable)
- Quarterly disclosure of outstanding default on loans/debt securities as appliable
XBRL for Financials (existing utility as per current process and timeline)
XBRL for Impact of Audit Qualification (for annual in existing utility as per current process and timeline)
XBRL for Statement of Deviation (existing utility as per current process and timeline)
XBRL for RPT (for half year- on the same day of filing of financials results in existing utility)
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The listed entities are requested to take note of the above and comply accordingly.
In case any queries concerning the captioned subject, please reach out on helpdesk numbers – 022 69158560 / 45720460 / 45720660 or send an email to bse.regulation30@bseindia.com
Manu Thomas Harshad Naik
Addl. General Manager - Listing Compliance Deputy Manager - Listing Compliance
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