Integrated Filing for Listed Entities

In a bid to simplify compliance for listed entities, the Integrated Filing mechanism has been introduced, effective from the quarter ending December 31, 2024.

Applicability: This filing is mandatory for all listed entities.

Purpose: The initiative aims to streamline governance and financial filings, reducing complexity while enhancing compliance timelines.

Due Dates:

Integrated Filing - Governance: Within 30 days from the end of the quarter.

Integrated Filing - Financial: Within 45 days from the end of the first three quarters, and within 60 days from the end of the last quarter and financial year.

Due Dates for Quarter ending December 31, 2024:

Integrated Filing - Governance: Within 45 days from the end of the quarter.

Integrated Filing - Financial: Within 45 days from the end of the quarter.

Mode of Filing:

As per Notice No. 20250113-56 dated January 13, 2025, BSE mandates the Integrated Filing - Governance be done only in XBRL format, even if submitted in PDF.

Currently, the Integrated Filing - Financials is to be uploaded in both PDF and XBRL formats. No updates have been provided for any further changes yet.

Material Events to be Disclosed Quarterly along with Integrated Filing- Governance:

a. Acquisition of shares or voting rights by listed entities in unlisted companies, aggregating to 5%, or any subsequent changes exceeding 2%, as per Para A(1) of Part A of Schedule III of LODR.

b. Imposition of fines or penalties lower than the monetary thresholds specified under Para A(20) of Part A of Schedule III of LODR.

c. Updates on ongoing tax litigations or disputes, as per Para B(8) of Part A of Schedule III of LODR and the corresponding provisions of Annexure 18 of the Master Circular.

The Integrated Filing mechanism consolidates various regulatory requirements under the SEBI (LODR) Regulations, 2015:

For more details, visit: NSE Circular on Integrated Filings

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