MCA vide Notification no. 1372(E) dt. 6th November, 2017 issued the Companies (Filing of documents and documents in Extensible Business Reporting Language) Amendment Rules, 2017 to amend the Companies (Filing of documents and documents in Extensible Business Reporting Language) Rules, 2015. The Notification shall come into force w.e.f date of publication in the Official Gazette i.e. 7th November, 2017.
The Notification amends –
- The rule 3 of the aforesaid Rules with reference to the applicability of Filing financial statements in XBRL format and the respective Taxonomies to be used.
- In the rule 3, e-form AOC-4 XBRL (Filing XBRL document in respect of financial statement and other documents with the Registrar) given under Annexure – I.
The said Notification can be accessed from the following link: MCA Rules_GSR 1372(E)_06.11.2017_Cos (filing of docs and forms in XBRL) Amendment Rules, 2017