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Corporate Laws Central Ministry of Finance Securities and Exchange Board of India Act, 1992

NSE makes XBRL filing mandatory for submission of Disclosure under Regulation 50

21-Nov-2025 | NSE/CML/2025/09

NSE has issued a circular mandating that all entities with listed non-convertible securities must submit disclosures under Regulation 50 of the SEBI LODR Regulations exclusively in XBRL mode from December 1, 2025. This follows SEBI's 2024 amendment requiring XBRL-based filings for prior intimations of board meetings related to debt securities.

By virtue of this notice, NSE has introduced a common XBRL taxonomy and an offline Excel utility available on the NEAPS portal, along with a detailed user manual on the NEAPS portal on the below path:
Compliance > Debt Common XBRL Upload > Regulation 50

- Listed entities must download the utility, fill in and validate details offline, generate the XML file, and upload it through the XBRL E-Filing module on the portal.
- Submissions in any format other than XBRL, including PDF, will be treated as non-submission.
- Acknowledgements and filed disclosures will be accessible under the portal's report section, and the submitted intimation will also be disseminated on the company's Get Quote page. Entities are advised to comply accordingly.

For more information, kindly refer to the attached document.

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