The National Stock Exchange of India (NSE) has issued a circular regarding updates on the implementation of recommendations for ease of doing business for listed entities. Effective April 1, 2025, listed entities must submit financial results using the “Integrated Filing-Financial” XBRL utility on the NEAPS portal. PDF submissions for financial results and related filings, including the Statement of Deviation, will be discontinued. The new XBRL utility replaces existing utilities for financial results, related party transactions, audit qualifications, and deviation statements. Entities are required to submit their financial results in PDF format via the standard announcement pathway, followed by the XBRL submission on the same day. This change aims to streamline the filing process and enhance data standardization.
National Stock Exchange of India
Circular Ref. No.: NSE/CML/2025/20 Date: April 02, 2025
To,
The Company Secretaries,
All Listed Entities
Subject: Updates on the Implementation of recommendations of the Expert Committee for facilitating ease of doing business for listed entities- Disclosure of Integrated Filing- Financial
This has reference to the SEBI circular SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated December 31, 2024 (‘SEBI Circular’) and read with Exchange’s circular Ref No: NSE/CML/2025/02 dated January 02, 2025, regarding implementation of recommendations of the Expert Committee for facilitating ease of doing business for listed entities.
In this connection, this is to inform you that the XBRL utility for Integrated Filing – Financial has been made available on NEAPS portal on the below path:
Compliance > Common XBRL Upload > Integrated Filing > Integrated Filing- Financial
Listed entities are required to submit financial results in XBRL mode using “Integrated Filing-Financial” utility only.
Note:
1. Outcome of the Board Meeting in PDF mode for Financial Results to be submitted within the prescribed timelines of 30 mins or 3 hours as may be applicable, on the below path only:
Compliance > Announcements/Corporate actions > Create announcement/ corporate actions > Intimation type: Announcement > Regulation 30 – Para A > Subject – Outcome of board meeting > Type – Financial results
2. Further, the listed entities shall submit Integrated Filing – Financial in XBRL on same date of submission of the financial results (in PDF form), on the below path only:
Compliance > Common XBRL Upload > Integrated Filing > Integrated Filing – Financial
Please note that the following shall be discontinued w.e.f. April 01, 2025:
1. Financial results submitted in PDF form under NEAPS – Quick Results tab
2. PDF filing of ‘Integrated Filing – Financial’ in the Corporate Announcement under following path: NEAPS > Compliance > Announcements > Announcements/Corporate Actions > Create Announcement.
3. Existing XBRL utilities for filing Financial Results, Related Party Transactions Disclosure, Statement of Deviations and Impact of Audit Qualifications.
4. Submission of Statement of Deviation(s) / variation(s) in PDF format.
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 listingfr@nse.co.in
Yours faithfully,
For National Stock Exchange of India Limited
Yukti Sharma
Head -Listing
