The Bombay Stock Exchange (BSE) on May 05, 2026, issued an update on Single Filing System via API Integration for XBRL Disclosures.
BSE has extended the single filing system through API-based integration between stock exchanges to additional XBRL-based disclosures, effective May 05, 2026. This initiative aims to streamline compliance by enabling listed entities to file certain disclosures only once across exchanges.
The following has been stated:
• The single filing system has been expanded to cover multiple XBRL-based disclosures, including forensic audit initiation, insider trading disclosures, board meeting outcomes, corporate actions, governance changes, and annual reports.
• The facility is applicable primarily to equity and equity+debt listed entities, with limited applicability to REITs/InvITs and debt-listed entities for specific disclosures.
• Despite XBRL integration, certain filings (e.g., under Regulations 29, 30, 34, 39, and trading window disclosures) must continue to be submitted in PDF format to both exchanges until further notice.
• For disclosures not covered under the single filing system, entities must continue separate submissions (PDF/XBRL, as applicable) to each exchange.
• The system aims to reduce duplication; hence, listed entities are advised to avoid multiple filings of the same disclosure.
• In case of queries, entities must respond directly to the exchange that has raised the clarification.
• Entities are advised to take note of the enhanced scope of the single filing system and ensure compliance accordingly.
[Notice No. 20260504-16]
