MCA on Wednesday, 9th September, 2015 issued the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 to be effective from the date of Publication in Official Gazette, (the same are yet to be Gazetted).
The said Rules are applicable to:
- all the listed companies; or
- Companies hving paid up share capital of Rs. 5 crores or more;
- Companies having turnover of Rs. 100 Crores or more; or
- Companies that were covered under the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011
Companies under Banking, Power, Insurance and NBFCs are exempt.
Companies are also required to file their Cost Audit Report in XBRL Format for Financial Year commencing on or after 01.04.2014 in Form CRA-4
The said Notification can be accessed at the following link: Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 dated 09.09.2015
along with the said rules MCA also released the XBRL Taxonomies. the same can be accessed at the following link: