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XBRL Filing Rules Notification dated 09.09.2015

The Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015

The classes of company that must file financial statements and cost audit reports with the Registrar in Extensible Business Reporting Language, and the taxonomy to be used.

4 Rules
09.09.2015 Notified
398 Section
Notification dated 09.09.2015 Enacted 09 September 2015 Enforced 09 September 2015 Ministry of Corporate Affairs
Made under

The Companies Act, 2013 Chapter XXIV

s. 398 s. 469
4 rules
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Opening text

Preamble

NOTIFICATION
New Delhi, the 09th September, 2015
G.S.R. ….. (E).- In exercise of the powers conferred under sub-sections (1) and (2) of section 469 read with section 398 of the Companies Act, 2013 (18 of 2013), and in supersession of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely:
Chapter I

Filing in XBRL

4 rules
R. 1 Short title and commencement
Open rule
1.Short title and commencement.-
(1) These rules may be called the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015.
(2) They shall come into force from the date of their publication in the Official Gazette.
R. 2 Definitions
Open rule
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(1) In these rules, unless the context otherwise requires,-
(a) “Act” means the Companies Act, 2013.
(b) “Annexure” means annexures appended to these rules;
(c) “Documents and forms” means the documents and forms required to be filed with any authority as specified under the Act or rules or regulations made thereunder;
(d) “Extensible Business Reporting Language” (XBRL), means a standardised language for communication in electronic form to express, report or file financial information by the companies under the Act;
(e) “Taxonomy” means in XBRL, an electronic dictionary for reporting the business data as approved by the Central Government in respect of any documents or forms indicated in these rules.
(2) Words and expressions used in these rules but not defined and defined in the Act or in the Companies (Specification of definitions details) Rules, 2014 shall have the meanings respectively assigned to them in the Act and said rules.
R. 3 Filing of financial statement with Registrar
Open rule
1Rule 3 subs. by G.S.R. 1372(E), dated 6th November, 2017 (Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2017), w.e.f. 6th November, 2017, for the former rule 3, which required financial-year-2014-onward filing in AOC-4 XBRL using the Annexure-II taxonomy for the four classes of companies listed, with a proviso (as substituted by G.S.R. 397(E), dated 4th April, 2016) exempting companies in the banking, insurance, power sector, non-banking financial and housing finance sectors.Filing of financial statements with Registrar-
1Rule 3 subs. by G.S.R. 1372(E), dated 6th November, 2017 (Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2017), w.e.f. 6th November, 2017, for the former rule 3, which required financial-year-2014-onward filing in AOC-4 XBRL using the Annexure-II taxonomy for the four classes of companies listed, with a proviso (as substituted by G.S.R. 397(E), dated 4th April, 2016) exempting companies in the banking, insurance, power sector, non-banking financial and housing finance sectors.2Sub-rule numbered "(1)" by G.S.R. 213(E), dated 8th March, 2018 (Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2018), w.e.f. 8th March, 2018.(1) The following class of companies shall file their financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL as per Annexure-I :-
1Rule 3 subs. by G.S.R. 1372(E), dated 6th November, 2017 (Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2017), w.e.f. 6th November, 2017, for the former rule 3, which required financial-year-2014-onward filing in AOC-4 XBRL using the Annexure-II taxonomy for the four classes of companies listed, with a proviso (as substituted by G.S.R. 397(E), dated 4th April, 2016) exempting companies in the banking, insurance, power sector, non-banking financial and housing finance sectors.(i) companies listed with stock exchanges in India and their Indian subsidiaries;
1Rule 3 subs. by G.S.R. 1372(E), dated 6th November, 2017 (Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2017), w.e.f. 6th November, 2017, for the former rule 3, which required financial-year-2014-onward filing in AOC-4 XBRL using the Annexure-II taxonomy for the four classes of companies listed, with a proviso (as substituted by G.S.R. 397(E), dated 4th April, 2016) exempting companies in the banking, insurance, power sector, non-banking financial and housing finance sectors.(ii) companies having paid up capital of five crore rupees or above;
1Rule 3 subs. by G.S.R. 1372(E), dated 6th November, 2017 (Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2017), w.e.f. 6th November, 2017, for the former rule 3, which required financial-year-2014-onward filing in AOC-4 XBRL using the Annexure-II taxonomy for the four classes of companies listed, with a proviso (as substituted by G.S.R. 397(E), dated 4th April, 2016) exempting companies in the banking, insurance, power sector, non-banking financial and housing finance sectors.(iii) companies having turnover of one hundred crore rupees or above;
1Rule 3 subs. by G.S.R. 1372(E), dated 6th November, 2017 (Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2017), w.e.f. 6th November, 2017, for the former rule 3, which required financial-year-2014-onward filing in AOC-4 XBRL using the Annexure-II taxonomy for the four classes of companies listed, with a proviso (as substituted by G.S.R. 397(E), dated 4th April, 2016) exempting companies in the banking, insurance, power sector, non-banking financial and housing finance sectors.(iv) all companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015:
1Rule 3 subs. by G.S.R. 1372(E), dated 6th November, 2017 (Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2017), w.e.f. 6th November, 2017, for the former rule 3, which required financial-year-2014-onward filing in AOC-4 XBRL using the Annexure-II taxonomy for the four classes of companies listed, with a proviso (as substituted by G.S.R. 397(E), dated 4th April, 2016) exempting companies in the banking, insurance, power sector, non-banking financial and housing finance sectors.Provided that the companies preparing their financial statements under the Companies (Accounting Standards) Rules, 2006 shall file the statements using the Taxonomy provided in Annexure-II and companies preparing their financial statements under Companies (Indian Accounting Standards) Rules, 2015, shall file the statements using the Taxonomy provided in Annexure-II A:
1Rule 3 subs. by G.S.R. 1372(E), dated 6th November, 2017 (Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2017), w.e.f. 6th November, 2017, for the former rule 3, which required financial-year-2014-onward filing in AOC-4 XBRL using the Annexure-II taxonomy for the four classes of companies listed, with a proviso (as substituted by G.S.R. 397(E), dated 4th April, 2016) exempting companies in the banking, insurance, power sector, non-banking financial and housing finance sectors.Provided further that non-banking financial companies, housing finance companies and companies engaged in the business of banking and insurance sector are exempted from filing of financial statements under these rules.
3Sub-rule (1A) ins. by G.S.R. 371(E), dated 6th June, 2025 (Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2025), w.e.f. 14th July, 2025.(1A) The companies which have filed their financial statements under sub-rule (1), shall also attach a copy of signed financial statements duly authenticated as specified in section 134 of the Act (including Board's report, auditors' report and other documents) in PDF format in eForm AOC-4 XBRL.
4Sub-rules (2) and (3) ins. by the same G.S.R. 213(E), dated 8th March, 2018, w.e.f. 8th March, 2018.(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.
4Sub-rules (2) and (3) ins. by the same G.S.R. 213(E), dated 8th March, 2018, w.e.f. 8th March, 2018.(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.
1. Rule 3 subs. by G.S.R. 1372(E), dated 6th November, 2017 (Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2017), w.e.f. 6th November, 2017, for the former rule 3, which required financial-year-2014-onward filing in AOC-4 XBRL using the Annexure-II taxonomy for the four classes of companies listed, with a proviso (as substituted by G.S.R. 397(E), dated 4th April, 2016) exempting companies in the banking, insurance, power sector, non-banking financial and housing finance sectors.
2. Sub-rule numbered "(1)" by G.S.R. 213(E), dated 8th March, 2018 (Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2018), w.e.f. 8th March, 2018.
3. Sub-rule (1A) ins. by G.S.R. 371(E), dated 6th June, 2025 (Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2025), w.e.f. 14th July, 2025.
4. Sub-rules (2) and (3) ins. by the same G.S.R. 213(E), dated 8th March, 2018, w.e.f. 8th March, 2018.
R. 4 Filing of cost audit report
Open rule
A company required to furnish cost audit report and other documents to the Central Government under sub-section (6) of section 148 of the Act and rules made there under, shall file such report and other documents using the XBRL taxonomy given in Annexure III for the financial years commencing on or after 1st April, 2014 in e-Form CRA-4 specified under the Companies (Cost Records and Audit) Rules, 2014.