BSE Limited and National Stock Exchange of India Limited have jointly issued FAQs on the submission of the Quarterly Integrated Filing – Governance (formerly Corporate Governance Report), addressed to all listed entities for reference and compliance. The FAQs are for guidance purpose only and do not substitute provisions of Law, Regulation, or SEBI/Exchange circulars. This circular supersedes all previously issued FAQs on this subject.

FAQs cover seven areas.

1. On general submission, the report is due within 30 days from quarter-end under Regulation 27(2).
2. newly listed entities must file from the quarter immediately after listing.
3. SMEs with post-issue paid-up capital exceeding Rupees 25 crore must comply under Regulation 280 of SEBI (ICDR) Regulations, 2018. On Board composition, dummy DIN (99999999) and dummy PAN (ZZZZZ9999Z) are prescribed where actual identifiers are unavailable; director names must match PAN records.
4. tenure details are mandatory only for Independent Directors.
5. fractions in composition calculations are to be rounded up. On committee composition, mandatory disclosures cover Audit, Stakeholders Relationship, Nomination and Remuneration, and Risk Management Committees; date of committee appointment is the date of induction into the committee. On Board and Committee meetings, total number of Directors as on the date of the meeting is to be disclosed.
6. entities without a regular Chairperson must indicate “No” and disclose the name of the Director who chaired the latest meeting. On filing mechanics, Integrated Filing – Governance operates under a Single filing system with automatic cross-exchange dissemination via API.
   1. revised submissions are permitted through NEAPS. On quarterly disclosures under Schedule III, acquisition of five percent or more voting rights in an unlisted company, fines or penalties below prescribed thresholds, and quarterly updates on ongoing tax litigations or disputes are to be disclosed under Integrated Filing Governance XBRL.