09-Jun-2023 | 82.3350


Login to

You will be redirected to
another link to complete the login

Login to Exchange, Mutual Fund, NCFM

XBRL Filing Information

Listed Companies are required to submit periodical compliance filings to Stock Exchanges within the prescribed timelines as laid down in SEBI Listing Regulations. For this, each Stock Exchange has provided customized and distinct electronic compliance filings platforms. Effectively, listed companies are obligated to file the compliance information in each stock exchange separately in the format and structure unique to it. Additionally, Listed Companies also make compliance filings with MCA separately in XBRL format. This has resulted in duplication of efforts for the listed companies. By and large this issue can be addressed if Stock Exchanges follow an identical and standardized structures for compliance filings and adopt filing structures of MCA wherever specified.

For the benefit of listed companies, NSE has decided to introduce XBRL based compliance filing mechanism featuring identical and homogenous compliance data structures between Stock Exchanges / MCA. This will help listed companies to use the compliance data generated in XBRL format in other Stock Exchange to upload in NSE. Alternatively, submit compliance information in NSE and generate compliance data in XBRL format for further use.

About XBRL

XBRL (eXtensible Business Reporting Language) is a standardized and structured way of communicating business and financial data in an electronic form. XBRL provides a language containing various definitions (tags) which uniquely represent the contents of each piece of financial statements or other kinds of compliance and business reports. Due to the structured elements of data, it enables reporting information move between organizations rapidly, accurately and digitally.

XBRL makes the data readable, with the help of two documents - Taxonomy and instance document. Taxonomy defines the elements and their relationships based on the regulatory requirements. Using the taxonomy, companies can map their reports, and generate a valid XBRL instance document. In addition to assigning XBRL tag from taxonomy, information like unit of measurement, period of data, scale of reporting etc., are included in the instance document.

XBRL mode of filing increases efficiency and accuracy and enhances reliability to all those involved in providing business and financial data or using the data. XBRL increases the usability of financial statement information as the need to re-key the financial data for analytical and other purposes can be eliminated. By presenting its statements in XBRL, a company can benefit investors and other stakeholders.


The Exchange has provided online platform NEAPS (NSE Electronic Application Processing System) wherein listed companies are required to submit all the compliance disclosures to the Exchange in the SEBI prescribed format. In order to facilitate ease in compliance filings for listed companies across multiple Stock Exchanges, NSE has decided to provide XBRL based compliance reporting featuring identical and homogeneous compliance data structures between Stock Exchanges and MCA. This facility has been provided with an added flexibility for companies to file compliance reports in the following ways:

  • Data entry / file upload: Currently, listed companies submit the compliance reports through NEAPS system using data entry / file upload options. Continuing the same, under XBRL mode of filings, companies shall submit the compliance reports through the same module, however the data submitted by listed companies shall automatically be converted into XBRL format through a utility in-built in the NEAPS system. Post such submission, listed companies can download the XBRL files for further use.
  • XBRL file upload: Listed Company can upload XBRL files generated using their back office / through utility provide by other Stock exchanges (wherever provided) in NEAPS system.
S.No Particulars XBRL Taxonomy
1 Regulation 13 (3) - Statement of Investor complaints Download File Download File
2 Statement of Investor complaints-REITS/InvITs  Download File Download File
3 Regulation 27 (2) - Corporate Governance NEAPS > COMPLIANCE > Periodic Compliances > Corporate Governance > CG Submission Download File
4 Regulation 31 - Shareholding Pattern Download File Download File
5 Reconciliation of Share Capital Audit NEAPS > COMPLIANCE > Periodic Compliances > Reconciliation of Share Capital Audit Report Download File
6 Regulation 33 - Financial Results - Ind AS [Equity and Debt Format] Download File Download File
7 Regulation 33 - Financial Results - Other than Banks [Equity And Debt Format] Download File Download File
8 Regulation 33 - Financial Results - REITS/InvITs Download File Download File
9 Regulation 33 - Financial Results - General Insurance Download File Download File
10 Regulation 33 - Financial Results - Life Insurance Download File Download File
11 Regulation 33 - Financial Results - Banking Download File Download File
12 Regulation 33 - Financial Results -NBFC Download File Download File
13 Regulation 44 – Voting Result NEAPS > COMPLIANCE > Event Based Compliances > Voting Result Download File
14 Regulation 7(2) - SEBI (PIT) Regulations, 2015 NEAPS > COMPLIANCE > Disclosures > Insider Trading Download File
15 Regulation 32 (1) - Statement of deviation/variation NEAPS > COMPLIANCE > Periodic Compliances > Statement Of Deviation Download File
16 Regulation 24A - Secretarial Compliance Report NEAPS > COMPLIANCE > Periodic Compliances > Secretarial Compliance Report Download File
17 Regulation 60 – Record Date/ Date of closure of transfer book Download File Download File
18 Unit Holding Pattern Download File Download File
19 Regulation 23 (9) - Related Party Transactions Download File Download File
20 Business Responsibility and Sustainability Reporting Download File Download File
21 Credit Rating Download File Download File
22 Default History Information Download File Download File
23 Interest Payment Download File Download File
24 Redemption Payment Download File Download File
25 Regulation 29- Prior Intimation of Board Meeting Download File Download File

Regulation 30- Change in directors, key managerial personnel (Managing Director, Chief Executive Officer, Chief Financial Officer, Company Secretary etc.), Auditor, Compliance Officer, Share transfer agent

Download File Download File

Regulation 30- Acquisition(s) (including agreement to acquire), Scheme of Arrangement (amalgamation/ merger/ demerger/restructuring), or sale or disposal of any unit(s), division(s) or subsidiary of the listed entity or any other restructuring

Download File Download File
28 Regulation 30- Outcome of Board Meeting for Dividend, Bonus, Voluntary Delisting and Buyback Download File Download File
29 Regulation 30- Issuance or forfeiture of securities, split or consolidation of shares, buyback of securities, any restriction on transferability of securities or alteration in terms or structure of existing securities including forfeiture, reissue of forfeited securities, alteration of calls, redemption of securities, allotment of securities etc. Download File Download File


Regulation 30- Agreements (viz. shareholder agreement(s), joint venture agreement(s), family settlement agreement(s) (to the extent that it impacts management and control of the listed entity), agreement(s)/treaty(ies)/contract(s) with media companies) which are binding and not in normal course of business, revision(s) or amendment(s) and termination(s) thereof. Download File Download File
31 Regulation 30- Fraud/defaults by promoter or key managerial personnel or by listed entity or arrest of key managerial personnel or promoter. Download File Download File
32 Regulation 30- One time settlement with a bank  Download File Download File
33 Regulation 30- Resolution plan/ Restructuring in relation to loans/borrowings from banks/financial institutions (Inter-Creditors Agreement) and Corporate Debt Restructuring.  Download File Download File
34 Regulation 30- Notice of Shareholders Meeting Download File Download File
Updated on: 11/05/2023