Filing of statement of deviation or variation in XBRL mode by companies

1. Listed companies are now required to submit Statement of Deviation or Variation in XBRL mode with the submission of the Financial results in XBRL mode and
2. Continue to submit Statement of Deviation or Variation in PDF mode along with submission of Financial results in PDF mode

The disclosure to the Stock Exchange(s) shall be made by listed entities on quarterly basis along with the declaration of financial results (within 45 days of end of each quarter / 60 days from the end of the last quarter of the financial year) until such funds are fully utilized or the purpose for which these proceeds were raised has been achieved.

Effective date: July 22, 2020

Source: BSE notice no. 20200721-13 dated July 21, 2020