Companies (Filing of Documents and Forms in XBRL) Amendment Rules notified by MCA

Companies (Filing of Documents and Forms in XBRL) Amendment Rules notified by MCA

The MCA has notified the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) (XBRL) Amendment Rules, from time to time, relating to filing of Documents and Forms in XBRL format by certain companies.

MCA Notifies Companies (Filing of Documents and Forms in Extensible Business Reporting Language) (XBRL) Amendment Rules, 2018

The MCA has notified the “Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2018” to specify that companies once having filed their financial statements under XBRL Rules shall continue to do so though they may not fall under the class of companies specified therein in succeeding years.

Companies (Filing of Documents and Forms in XBRL) Amendment Rules, 2018: MCA Notification dt. 8 March 2018

Companies (Filing of Documents and Forms in XBRL) Second Amendment Rules 2017

MCA has notified the Companies (Filing of Documents/ Forms in XBRL) Second Amendment Rules 2017, applicable w.e.f. 4 Dec. 2017 (i.e. the date of publication of Notification in the Official Gazette), to amend/ substitute Annexure III of the Companies Filing of Documents and Forms in XBRL Rules, 2015, as under:

Companies (Filing of Documents/ Forms in XBRL) Second Amendment Rules 2017: MCA Notification dt. 4 Dec. 2017

Companies (Filing of Documents and Forms in XBRL) First Amendment Rules 2017

MCA has notified the Companies (Filing of Documents/ Forms in XBRL) Amendment Rules 2017, applicable w.e.f. 7 Nov. 2017 (i.e. the date of publication of Notification in the Official Gazette), containing e-form AOC-4 XBRL for ROC filing along with Taxonomy for preparing/ filing financial statements by certain companies u/s 137 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015, as under:

Companies (Filing of Documents/ Forms in XBRL) Amendment Rules 2017: MCA Notification dt. 6 Nov. 2017

Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2016: MCA Exempts Housing Finance Companies from XBRL Filing

Companies in Banking, Insurance, Power Sector and Non Banking Financial companies are already exempted from XBRL filing under Proviso to Rule 3 of the Companies (Filing of Documents and Forms in Extensible Business Reporting l-anguage) Rules, 2015. MCA has amended the XBRL Rules and has added Housing Finance Companies to the list of companies which are exempted from XBRL Filing.

MCA Notification dt. 4th April, 2016

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