What Is Integrated Filing Under SEBI LODR?

Integrated filing under SEBI's LODR Regulations is a consolidated quarterly submission that replaces six separate periodic filings with two. SEBI introduced it under Regulation 10(1A) by circular dated 31 December 2024, applicable from the quarter ending 31 December 2024. One filing covers governance and is due in 30 days. The other covers financials and is due in 45 days. For anyone reading a company's disclosures, this is the single biggest change in where quarterly LODR information now lands.

What goes into each integrated filing?

The circular maps each old filing to one of the two new containers.

The split is not arbitrary. Governance items are cheap to produce and land early, at 30 days. Financial items wait on the numbers and land at 45 days, or 60 days for the last quarter and the financial year, when annual results are involved.

Three disclosures that became quarterly

Integrated filing did more than repackage. SEBI moved three categories of material event or information into the quarterly governance filing rather than leaving them as event-based disclosures:

1. Acquisitions in unlisted companies. Acquisition of shares or voting rights by the listed entity in an unlisted company aggregating to 5 percent, or any subsequent change in holding exceeding 2 percent, under Para A(1) of Part A of Schedule III.
2. Small fines and penalties. Impositions below the monetary thresholds in Para A(20) of Part A of Schedule III, which previously fell below the event-disclosure bar.
3. Tax litigation updates. Updates on ongoing tax litigations or disputes under Para B(8) of Part A of Schedule III.

There is also a change inside the RPT format. Under Regulation 23(2), details of ratified related party transactions must be disclosed alongside the half-yearly RPT disclosures, so the value of ratified RPTs now appears in a dedicated table within Integrated Filing (Financial). See how to check related party transactions.

What integrated filing means when you are reading a company

Three practical consequences.

The clock changed, so a filing calendar built on the old deadlines will be wrong. Corporate governance reports and grievance statements now arrive at 30 days. Results and RPT disclosures arrive at 45, or 60 after the final quarter.

Formats moved. SEBI deleted the standalone formats for the corporate governance report, financial results, statement of deviation and RPTs from the Master Circular and folded them into the integrated filing annexure. A parser reading the old format will break.

Some filings are becoming system driven. The same circular directs the exchanges, in consultation with SEBI, to specify the process and timelines for system-driven disclosure of the shareholding pattern under Regulation 31(1)(b) and of new or revised credit ratings under Regulation 30(6). That follows the pattern already established for system-driven disclosures under the PIT and SAST regulations.

Integrated filing under LODR is a container change with real consequences for timing. The underlying record, who owns a company and what changed, still comes from the filings themselves: the quarterly shareholding pattern, the bulk and block deal tape, and material event disclosures. Flock reads those filings and keeps each one dated and source-linked. What they mean for you is your call to make. Not investment advice.