The National Stock Exchange of India Ltd. (NSE), vide Circular Ref No. NSE/CML/2026/03 dated February 20, 2026, has extended the single filing system through API-based integration between stock exchanges to include additional XBRL filings under Regulation 30 of the SEBI (LODR) Regulations, 2015, effective February 21, 2026. The newly covered disclosures include fraud/default/arrest, corporate debt restructuring, resolution plans including inter-creditor agreements and one-time settlements, and Issue Summary Document (ISD) for buybacks under open and tender routes. The circular also consolidates earlier integrations covering financial results, governance filings, annual secretarial compliance reports, shareholder meetings and voting results, reconciliation of share capital audit reports, and investor grievance reports, with specified effective dates. However, PDF filings for Regulation 30 events must continue at both exchanges until further notice. Only specified XBRL events are covered under single filing, while other disclosures require separate submissions. Listed entities are advised to avoid duplicate filings and respond directly to exchange-specific queries.
NSE
Circular
Department: Listing
Circular Ref No: NSE/CML/2026/03 | Dated: February 20, 2026
To,
The Company Secretaries,
All Listed Entities
Subject: Update on single filing system through API-based integration between Stock Exchanges
This has reference to Exchange Circular No. NSE/CML/2024/28 dated September 30, 2024, with respect to single filing system through API-based integration between Stock Exchanges. In this connection, we are pleased to inform you that the single filing system has been extended for the XBRL filing pertaining to the below mentioned events of Regulation 30 of SEBI LODR with effect from February 21, 2026.
With this, the Single filing system through API-based integration shall now be available for below mentioned disclosures: –
Particulars |
Regulation as per SEBI (LODR)Regulations 2015/ SEBI (Depositories & Participants) Regulations 2018 |
Effective date |
Type of Listed Companies |
|||
Only
|
Equity+ Debt |
Exclusively
|
REITs and INVIT |
|||
Fraud/Default/Arrest |
Regulation 30 of SEBI LODR, sub-para 6 of Para A Part A Schedule III of SEBI LODR |
February 21, 2026* |
1 |
1 |
– |
– |
Corporate Debt Restructuring |
Regulation 30 of SEBI LODR, sub-para 9 and10 of Para A Part A Schedule III of SEBI LODR |
1 |
1 |
– |
– |
|
Resolution plan//Restructuring in relation to loans/borrowings from banks/financial institutions (Inter-Creditors Agreement) and One time settlement (OTS) |
1 |
1 |
– |
– |
||
Issue Summary Document (ISD)- Buyback- Open and Tender Route |
SEBI Circular on Introduction of Issue Summary Document (ISD) and dissemination of issue advertisements |
1 |
1 |
– |
– |
|
Integrated Filing- Financials |
23(9), Reg 30 r/w Section V-B of the Master circular, 32(1) & 33(3) |
January 03, 2026 |
1 |
1 |
shall becommunicated
|
shall becommunicated
|
Annual Secretarial Compliance Report |
24A (2) |
September 15, 2025 |
1 |
1 |
shall be communicated
|
shall be communicated
|
Integrated Filing (Governance) |
13 (3), 27 (2) & 30 |
March 01, 2025 |
1 |
1 |
shall be communicated
|
shall be communicated
|
Meetings of shareholders and Voting Results |
44 (3) |
December 28, 2024 |
1 |
1 |
– |
– |
Reconciliation of Share Capital Audit Report |
76 |
November 15, 2024 |
1 |
1 |
– |
– |
Corporate Governance Report |
27 (2) |
October 26, 2024 |
Merged with Integrated Filing- Governance pursuant to the SEBI Circular dated December 31, 2024. |
shall be communicated later |
shall be communicated
|
|
Investor Grievance Report |
13 (3) |
October 01, 2024 |
1 |
shall be communicated
|
||
* Please note that the listed entities will continue the PDF filing of the aforesaid events of Regulation 30, at both the Exchanges and the same will not be covered under single filing until further notice.
Further, please note that presently Regulation 30 disclosures are covered in Single filing to the limited extent mentioned in table above (XBRL events), for all the other events (not included above) listed entities will be required to make submissions on all Exchanges separately.
Since the aforesaid implementation is being aimed at enabling single filing system, the Listed Entities are requested to avoid multiple filings of the same disclosure on both the Exchanges.
In case any Exchange seeks any clarification post submission, for any queries/clarifications, the Listed Entity shall be required to respond to the Exchange which has sought the clarification.
The listed entities are requested to take note of the above and comply accordingly.
In case of any queries concerning the captioned subject, please reach out to the respective team members on the contact details available in the NEAPS platform at path NEAPS > Help > Contact Us > Listing Compliance or send an email to takeover@nse.co.in.
Yours faithfully,
For National Stock Exchange of India Limited
Yukti Sharma
Head – Listing
