Circular

XBRL India (Circulars)

Relaxation of Additional Fees and extension of last date in filing AOC-4 XBRL E-formsusing Ind-AS under the Companies Act, 2013 click to Download (Notification date: 28 April, 2018, Release Date: 30th April, 2018).New link

Relaxation of Additional Fees and extension of last date in filing AOC-4 XBRL under the Companies Act, 2013 click to Download (Notification date: 28 March, 2018, Rel Date: 31st March, 2018).


MCA Releases Final Taxonomy for IND-AS, 2017,V4.2 click to Download (13 March, 2018).

MCA Releases Final Taxonomy for IND-AS, 2017,V4.1 click to Download.

MCA Releases Final Taxonomy for IND-AS, 2017,V4.0 click to Download.

REVISION OF AOC-4 XBRL and Non XBRL Forms applicable from 8th NOVEMBER 2017:

AoC-4 Non-XBRL and AoC-4 XBRL (Non-Ind AS) forms have been revised and notified on 7th November 2017 including therein demonetization related changes.


EXTENSION OF LAST DATE OF FILING: MCA Circular on Last Date of Filing AOC-4 Form XBRL IND-AS

MCA Releases Draft Taxonomy for IND-AS, 2017, click to Download

Extension of Last Date of Annual Filing 2016

MCA Releases Final VALIDATION TOOL for 2016, click to Download

MCA Releases Final TAXONOMY 2016, click to Download

29 JULY 2016: Relaxation of Additional Fees and extension of last date in filing AOC-4, AOC-4 XBRL, AOC-4 CFS, MGT7, under the Companies Act, 2013

Extension of Last Date of filing Form AOC-4 and AOC-4 XBRL till 30th December, 2015 (Click to Download) [Notification Date:30/11/2015]

Extension of Last Date of filing Form AOC-4 and AOC-4 XBRL till 30th November, 2015 (Click to Download)

Form for filing XBRL document in respect of financial statement 2015 - Form AOC-4 XBRL (Click to Download)

C&I Taxonomy 2015 released - (click to download)

Companies (Filing of documents and forms in XBRL) Rules, 2015

Relaxation of additional fees and extension of last date of in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act, 2013 - reg

Cost Audit and Compliance Report XBRL Filing Date extended upto 28th Feb 2013

Last date for Filing of Cost Audit Report and Compliance Report in the eXtensible Business Reporting Language (XBRL) mode has been extended upto within 180 days from the close of the company's financial year to which the report relates or by February 28, 2013, whichever is later.

Re Extension of XBRL Filing 2012 till 28th February 2013 as per General Circular No. 05/2013

Filing of Balance Sheet and Profit and Loss Account in extensible Business Reporting Language (XBRL) mode for the financial year commencing on or after 01.04.2011 (28.02.2013)

Extension of XBRL Filing 2012

Filing of Balance Sheet and Profit and Loss Account in extensible Business Reporting Language (XBRL) mode for the financial year commencing on or after 01.04.2011 (12.12.2012)

MCA XBRL Validation Tool (Final Version) (6th November, 2012)

MCA XBRL Validation Tool V2.0.2
List of Enhancements to MCA XBRL Validation Tool 2.0.2
Click here for Filing Manual V2.0

MCA XBRL Validation Tool (Final Version) (14th October, 2012)

Click here for MCA XBRL Validation Tool V2.0
Click here for Filing Manual V2.0

Final version of the MCA XBRL Validation Tool (for Financial Statements based upon new Schedule VI of the Companies Act, 1956) has been released. XBRL filings of financial statements for accounting year commencing on or after 01.04.2011 have been enabled on MCA website with effect from 14.10.2012. Stakeholders are also advised to refer to the 'Filing Manual' available on the XBRL portal for filing the financial statements in XBRL format.

MCA XBRL Validation Tool Beta Version (for Financial Statements) (06th October, 2012)

Stakeholders are requested to provide their comments/feedbacks on this Validation Tool by 10th October, 2012 at pankaj.srivastava@nic.in, nimesh.m@tcs.com and dipak.arora@tcs.com. Final Validation Tool and subsequent XBRL filings of financial statements for F.Y. 2011-12 on MCA website would be enabled with effect from 14th October, 2012.

Click here for MCA XBRL Validation Tool (Beta Version)
Click here for Filing Manual V2.0

Updated Taxonomy & Business Rules (for C & I Companies for FY 11-12 Filings) (04th October, 2012)

Click here for the Updated C&I Taxonomy v1.1 dated 04.10.2012
Click here for the list of changes in Updated C&I taxonomy v 1.1
Click here Business Rules XBRL C&I taxonomy 2012 (being updated)

Final Taxonomy for Cost Audit released (20th September, 2012)

Click here for the Final Costing Taxonomy
Click here Business Rules Final Costing Taxonomy 2012

Final Taxonomy & Business Rules (for C & I Companies for FY 11-12 Filings) (3th Aug,2012)

Click here for the Final Taxonomy
Click here Business Rules XBRL C&I taxonomy 2012

Extension of Date for Filing of Cost Audit Report and Compliance Report in the XBRL Format (General Circular - 26th July,2012)

http://www.icwai.org/icwainew/docs/circular/18-2012.pdf

XBRL Filing Date for Balance Sheet and Profit Loss for Year 01.04.2011 (General Circular - 6th July,2012)

http://www.mca.gov.in/Ministry/pdf/General_Circular_16_1_2012_XBRL.pdf

Comments Invited

+ By 14th July, 2012 , on draft C&I Taxonomy.
Kindly send comments, suggestions at: xbrl@icai.org, xbrl.technical@mca.gov.in and xbrl.suggestion@mca.gov.in

+ Comments invited by 15th July on PRODUCT GROUP CLASSIFICATION to be used in Cost Audit Report and Compliance Report

Stopping of Forms for Filing

Stopping of Form 23AC and Form 23AC- XBRL for financial year starting on or after 01.04.2011
Please note that existing Form 23AC, Form 23ACA, Form 23AC-XBRL and Form 23ACA-XBRL can not be filed by those companies whose financial year is starting on or after 1.4.2011 as Revised Schedule VI is applicable for such period. New e-forms are undergoing revision to align with the Revised Schedule VI and new forms would be updated shortly.

Stopping of Form I- Cost Audit Report and Form A- Compliance Report

It has been decided by the Ministry of Corporate Affairs to mandate the cost auditors and the companies to file Cost Audit Reports (Form-I) and Compliance Reports (Form-A) for the year 2011-12 onwards (including the overdue reports relating to any previous year) in XBRL mode.

Therefore, filing of existing Form I- Cost Audit Report and Form A- Compliance Report shall not be allowed till 30.06.2012 by which time the new XBRL mode of filing will be ready and enabled.

Exposure Draft of General Purpose Financial Reporting XBRL Taxonomy Based on Revised Schedule VI for Commercial and Industrial Companies - (04-04-2012)

The Ministry of Corporate Affairs (MCA) has laid down a new format of Schedule VI to the Companies Act, 1956 applicable for the Financial Statements prepared for the accounting year commencing on or after 1st of April, 2011.

With the new reporting format, the taxonomy also needed to undergo a change. Accordingly, the new taxonomy, based on the Revised Schedule VI requirements, for the Commercial & Industrial (C&I) companies has been developed by ICAI. The new taxonomy is a general purpose taxonomy capable of being used for filing annual financial statements for any Commercial & Industrial companies. It covers the financial statements, viz. Balance Sheet, Statement of Profit and Loss and Cash Flow Statement and the related notes and the non-financial information. The draft taxonomy has been developed conforming to the requirements of the Revised Schedule VI, existing notified Indian Accounting Standards and Guidance Notes on Accounting issued by ICAI while adapting the architectural features of the IFRS general purpose taxonomy 2011. MCA specific requirements have also been added to the taxonomy so as to meet their reporting requirements.

Comments are invited on the draft general purpose financial reporting XBRL taxonomy based on Revised Schedule VI for commercial and industrial companies. Comments may be sent by e-mail at xbrl@icai.org, so as to be received not later than May 7, 2012. Alternatively, comments may be submitted in writing to CA. Ruchika Bachchani, Deputy Secretary, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi - 110 002.

View the Taxonomy Linkbases

Why XBRL in INDIA?

Circular No-91
MCA Circular on Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language( XBRL) mode

MCA has mandated XBRL Filing in Phases, the first phase will be as follows:

Coverage in Phase I

The following class of companies have to file the Financial Statements in XBRL Form only from the year 2010-2011:

(i) All companies listed in India and their subsidiaries;

(ii) All companies having a paid up capital of Rs. 5 Crore and above or a Turnover of Rs 100 crore or above, excluding banking companies, insurance companies, power companies, Non Banking Financial Companies (NBFCs).

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XBRL in India will provide major benefits in the preparation, analysis and communication of business information. XBRL is a cutting-edge technology standard that enables faster and more cost-efficient electronic exchange of information.

XBRL is being implemented in India with the following objectives:

To promote and encourage the adoption of XBRL in India as the standard for electronic business reporting in India;
To facilitate education and marketing of XBRL;
To develop and manage XBRL taxonomies;
To keep the developed XBRL taxonomies updated with regard to international developments;
To represent Indian interests within XBRL International;
To contribute to the international development of XBRL.

Latest Circulars:

Circular No-57 Circular 57: Date Extension till November 2011

Circular No-431 Circular 43: Statutory Auditor's Certification

Circular No-371 Circular 37: XBRL Filing Criteria

Circular No-26 Circular No. 26: MCA on Filing in Electronic Mode

MCA Validation Tool Released on 23rd November 2011

MCA XBRL Validation Tool for validating XBRL instance documents has been released. The same can be downloaded by stakeholders for validating the instance documents prepared by them. The stakeholders should also refer to the XBRL filing manual for creation and validation of the instance documents.

Stakeholders may send concerns, if any, with respect to the Validation Tool by email to
xbrl.technical@mca.gov.in.

Further, any clarification or support with respect to errors in the instance documents may also be send email to
xbrl.technical@mca.gov.in.

XBRL Filing Manual Released on 23rd November 2011

http://www.mca.gov.in/XBRL/pdf/XBRL_Filing_Manual.pdf

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