Integrated Filing (Financial)
One quarterly financial filing to the stock exchanges carrying the financial results, the deviation statement, the outstanding default disclosure and the half-yearly related party transactions.
14 Nov 2026
- SEBI
- SEBI periodic filings
- Not specified
- 2026-09-01
Integrated Filing (Financial) is due within 45 days of the end of each quarter other than the last, and within 60 days of the end of the last quarter and the financial year. It carries the Reg 33(3) financial results, the Reg 32(1) deviation and variation statement, the Reg 30 outstanding default disclosure, and the Reg 23(9) related party transaction disclosure, which is half-yearly.
Four obligations that used to be filed separately now sit in this one filing: Reg 33(3) financial results, Reg 32(1) deviation and variation statement, Reg 30 read with Section V-B outstanding default disclosure, and Reg 23(9) related party transactions. The regulation timelines did not change; the filing vehicle did. SEBI omitted the standalone formats from the master circular, so a separate results filing has nothing to file into.
All dates this year
The rule
Within 45 days from the end of each quarter other than the last, under Section VI-L para 4(b) of the Master Circular dated 30 January 2026, matching Reg 33(3)(a).
Within 60 days from the end of the last quarter and the financial year, under Section VI-L para 4(b) of the Master Circular dated 30 January 2026, matching Reg 33(3)(d).
Who must comply
- Every entity with specified securities listed on a recognised stock exchange, from the quarter ending 31 December 2024
Statutory basis
- LODR Reg 10(1A), read with Reg 33(3)(a) and Reg 33(3)(d)
- Master Circular for compliance with LODR by listed entities, Section VI-L
- Circular for implementation of the Expert Committee recommendations, SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185
- LODR Reg 23(9) related party transactions, Reg 30 read with Master Circular Section V-B, Reg 32(1) deviation statement
Before you file
- Get the audit committee to review the financial results before the board meeting.
- Get the board to approve the financial results.
- Get the limited review report or the audit report from the statutory auditor.
- Prepare the related party transaction disclosure for the half-year in the prescribed format.
- Include ratified related party transactions under Reg 23(2) in Table D of that format.
- Get the status of each outstanding default on loans and debt securities in the Section V-B format.
- Prepare the statement of deviation or variation in the use of issue proceeds.
How to file
- Open the exchange filing portal for the listed entity.
- Select the Integrated Filing (Financial) form for the period.
- Enter the financial results in the Annexure 25 format.
- Enter the outstanding default data for the quarter.
- Enter the deviation and variation statement for the quarter.
- Enter the related party transaction disclosure in a half-yearly filing only.
- Submit the filing in XBRL on each exchange where the securities are listed.
- Save the acknowledgement for the compliance record.
Stock exchange electronic filing system, in XBRL
If you miss it
Each item in this filing carries its own per-day fine. Late financial results under Reg 33 cost ₹5,000 a day, and that fine sits on top of the separate duty to give the exchange reasons for not filing on time. Late related party transaction disclosure under Reg 23(9) costs ₹5,000 a day. A late deviation and variation statement under Reg 32(1) costs ₹1,000 a day. The fine keeps accruing until the exchange accepts that the default is cured, or until trading is suspended. The exchange notifies the entity within 30 days of the due date and gives it 15 days to comply and pay.
- The promoter and promoter group shareholding is frozen, along with all other securities in the promoter's demat accounts, if the entity does not comply and pay within the notice periods
- Missing the Reg 33 financial results for two consecutive quarters moves the scrip to the Z category and then to suspension of trading
- Six months of suspension without compliance or payment starts compulsory delisting
- The exchange publishes the default and the fine quarterly, and the board has to consider the matter at its next meeting and report its comments back for dissemination
- SEBI can act separately under section 15A of the SEBI Act and section 23E of the Securities Contracts (Regulation) Act
Recent changes affecting this
Common questions
Why are there two deadlines?
Reg 33(3) always ran on two clocks. Results for a quarter other than the last are due in 45 days; results for the last quarter and the year are due in 60 days. Integrated Filing (Financial) inherits both, so the filing that covers the year end gets the longer window.
Is the related party transaction disclosure quarterly?
No, it stays half-yearly. It rides whichever Integrated Filing (Financial) covers the half-year, so it gets 45 days for the half-year ending in September and 60 days for the one ending with the financial year.
Do financial results still get filed on their own?
No. SEBI deleted the standalone formats for the results, the deviation statement and the related party disclosure. All four items go in as one filing under Reg 10(1A).
Does the monitoring agency report under Reg 32(6) go in this filing?
The Phase 0 sweep did not establish that it does. Reg 32(6) carries its own 45-day period and was not listed among the Integrated Filing items, so treat it as a separate submission until the exchanges say otherwise. It has its own row here.