The BRSR Filing Timeline — and Who's in Scope by Year

Who this is for

Anyone trying to build an internal compliance calendar around BRSR and confused about why there's no single fixed "BRSR due date" the way there is for, say, a tax filing.

Plain explanation

BRSR isn't filed on its own — it's a mandatory section of your annual report, submitted to stock exchanges under SEBI (LODR) Regulation 34. That means its timeline follows the same rhythm as your annual report and AGM:

1. Financial year ends (31 March for most Indian companies).
2. Annual accounts get finalized and audited over the following months.
3. Annual General Meeting (AGM) must be held within 6 months of financial year-end for most companies — so by 30 September for a March year-end.
4. The annual report — including BRSR — is circulated to shareholders ahead of the AGM (Companies Act requires this well before the meeting) and filed with stock exchanges around the same window.

So while there's no single universal "BRSR deadline" printed on a calendar, in practice most companies end up finalizing and filing BRSR data in the months leading up to their AGM — commonly July through September for companies with a standard April–March financial year.

India specifics

Your scope can change every year. BRSR applies to the top 1,000 listed companies by market capitalisation — not a fixed list of companies. If your company's valuation moves you across that line (in either direction), your BRSR obligation moves with it. A company that wasn't in scope last year can suddenly be in scope this year purely because its market cap grew, or because other companies' valuations fell.

The BRSR Core assurance requirement follows a separate, additive glide path — even once you know you're in scope for BRSR itself, you need to separately check whether you've crossed into the tier that requires third-party reasonable assurance for that year (see our assurance vs. assessment guide):

Worked example

Harini Polymers ends its financial year on 31 March. Its market cap has hovered near the bottom of the top 1,000 for two years running. In one year, it's ranked #985 — just inside scope, and it has to prepare a full BRSR for the first time, working through the summer to have data ready before its AGM in September. The following year, a dip in valuation puts it at #1,050 — technically outside the top 1,000. Its sustainability lead still keeps the data-collection process running, because a rebound in valuation the year after could put the company back in scope with little warning, and starting from scratch each time is far more expensive than maintaining the habit.

Checklist

• Don't treat BRSR as a fixed calendar deadline — track it against your own AGM and annual report timeline instead.
• Re-check your market-cap rank each year — scope is not permanent in either direction.
• Separately track your BRSR Core assurance tier, since it follows its own glide path and can lag behind your BRSR-itself obligation.
• If you're near the top-1,000 threshold in either direction, keep collecting the underlying data year-round rather than starting fresh only when you're confirmed in scope.
• Build your internal data-collection calendar to finish well before AGM season (commonly July–September for March year-end companies), not right up against it.

What to do next

Not sure whether you're currently inside the top 1,000 or the assurance tiers above? Check your scope directly.

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Current as of: 22 July 2026. Exact filing windows depend on each company's AGM date and financial year-end; verify your specific deadline against SEBI (LODR) Regulation 34 and your own Companies Act AGM timeline rather than relying on a generic date.

Sources:

• ClearTax — BRSR reporting in India
• CA2013.com — SEBI LODR Regulation 34