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SEBISEBI periodic filings

Integrated Filing (Governance)

One quarterly governance filing to the stock exchanges that replaced the separate investor grievance statement and corporate governance report.

Next due

30 Oct 2026

Later this yearIn 49 days

For Q2 FY2026-27

Regulator
SEBI
Category
SEBI periodic filings
Form
Not specified
Last verified
2026-09-01
Read statutory basis

Integrated Filing (Governance) is due within 30 days of the end of each quarter. It covers the investor grievance statement under Reg 13(3), the corporate governance compliance report under Reg 27(2)(a), the cyber security disclosure under Reg 27(2)(ba), and three material events that SEBI allows to be reported once a quarter. It replaced the two 21-day filings from the quarter ending 31 December 2024.

What changed

This row absorbed two older filings. The Reg 13(3) investor grievance statement and the Reg 27(2)(a) corporate governance report were each due within 21 days of quarter end and were filed separately. Both moved to 30 days and both are now items inside this single filing, applicable from the quarter ending 31 December 2024. Anyone still working to a 21-day clock, or still submitting two filings, is following superseded guidance: the 11 November 2024 master circular. The current source is the master circular dated 30 January 2026, Section VI-L.

All dates this year

Past dates are kept, so a late filing can still be dated.

30 Jul 2026Q1 FY2026-2743 days ago
30 Oct 2026Q2 FY2026-27In 49 days
30 Jan 2027Q3 FY2026-27In 141 days
30 Apr 2027Q4 FY2026-27In 231 days

The rule

Stated as the law states it, so you can work out any period yourself.

Quarterly governance filing

Within 30 days from the end of each quarter, under Section VI-L para 4(a) of the Master Circular dated 30 January 2026.

Who must comply

  • Every entity with specified securities listed on a recognised stock exchange, from the quarter ending 31 December 2024

Statutory basis

Read the provision here where we hold it, or on the regulator's site.

Before you file

  • Collect the investor complaint numbers for the quarter from the RTA and the SCORES account.
  • Get the quarterly corporate governance data on board composition, committee composition and meetings.
  • Get the cyber security incident and data loss record for the quarter from the IT function.
  • List each acquisition of 5 percent or more of shares in an unlisted company during the quarter.
  • List each fine or penalty below the Schedule III Part A Para A(20) monetary threshold.
  • Get the status of each ongoing tax litigation or dispute in the Annexure 18 format.
  • Ask the compliance officer to approve the data before submission.

How to file

  1. 1Open the exchange filing portal for the listed entity.
  2. 2Select the Integrated Filing (Governance) form for the quarter.
  3. 3Enter the data in the Annexure 25 format.
  4. 4Attach the quarterly material event details required by Section VI-L para 5.
  5. 5Submit the filing in XBRL.
  6. 6Submit the same filing on each exchange where the securities are listed.
  7. 7Save the acknowledgement for the compliance record.

Stock exchange electronic filing system, in XBRL

If you miss it

The exchanges levy a per-day fine on each item inside this filing, not one fine on the filing. Late submission of the corporate governance compliance report under Reg 27(2) costs ₹2,000 a day. Late submission of the shareholder complaints statement under Reg 13(3) costs ₹1,000 a day. Failure to take adequate steps to redress investor complaints under Reg 13(1) costs a further ₹1,000 a day, and that one keeps running even while trading is suspended. The fine accrues until the exchange is satisfied the default is cured, or until the scrip is suspended. The exchange has to notify a defaulting entity within 30 days of the due date, and the entity then has 15 days to comply and pay.

  • The promoter and promoter group shareholding is frozen, along with every other security in the promoter's demat accounts, if the entity does not comply and pay after the notice to the company and the follow-up notice to the promoters
  • Failure on the Reg 27(2) report for two consecutive quarters moves the scrip to the Z category, where trades settle on a trade-for-trade basis, and then to suspension of trading
  • The exchange publishes the default and the fine on its website every quarter
  • The default and the exchange's action have to be placed before the board at its next meeting, and the board's comments go back to the exchange for public dissemination
  • Six months of suspension without compliance or payment starts compulsory delisting
  • SEBI can act separately under section 15A of the SEBI Act and section 23E of the Securities Contracts (Regulation) Act, because the fine is a first-resort exchange action and not a settlement of the default

Common questions

Do the investor grievance statement and the corporate governance report still need separate filings?

No. Both are items inside Integrated Filing (Governance). SEBI omitted their standalone formats from the master circular, and the exchanges now label the filing as Integrated Filing (Governance), formerly Corporate Governance Report.

Is the deadline 21 days or 30 days?

30 days. Reg 13(3) and Reg 27(2)(a) were both rewritten to drop their own 21-day period and to defer to timelines specified by SEBI. The 30-day period sits in Section VI-L para 4(a) of the master circular.

What else rides on this filing?

The Reg 27(2)(ba) cyber security incident and data loss disclosure, because Reg 27(2)(ba) says it goes in with the Reg 27(2)(a) report. Three material events also move here: acquisitions of 5 percent or more in an unlisted company, fines below the Para A(20) threshold, and updates on ongoing tax litigation.

Last verified 2026-09-01. Confirm against the official source before you rely on it.