Companies (Filing of Documents and Forms in XBRL) Amendment Rules, 2018

Companies (Filing of Documents and Forms in XBRL) Amendment Rules, 2018

The Ministry of Corporate Affairs has amended Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 (Principal Rules) vide notification dated 08.03.2018, through Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2018.

Rule 3 of the Principal Rules, shall be numbered as sub-rule (1) of rule 3 and after sub-rule (1) as so numbered, the following sub-rules shall be inserted, namely:–

“(2) The companies which have filed their financial statements under sub-rule (1) shall continue to file their financial statements and other documents though they may not fall under the class of companies specified therein in succeeding years.

(3) The companies which have filed their financial statements under the erstwhile rules, namely the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011, shall continue to file their financial statements and other documents as prescribed in sub-rule (1) though they do not fall under the class of companies specified therein.”

 Click here to view the MCA Notification dated 08.03.2018