Filing BRSR in XBRL: what the exchanges require, and the mistakes that cause trouble
The BRSR is filed with NSE and BSE in two forms on the same day as the annual report — a PDF for people and an XBRL file for machines — and the two must match. The XBRL is usually prepared with the exchanges' BRSR utility, validated and uploaded; common causes of trouble are units, scaling, "not applicable" answers without reasons, and figures that differ from the PDF.
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