Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2025
Ministry of Corporate Affairs (MCA), through Notification No. 01/19/2013 dated June 6, 2025, has issued amendments to the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015. Titled the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2025, the changes will take effect from July 14, 2025. The notification introduces a new sub-rule (1A) under rule 3 of the existing rules. As per the amendment, companies that file their financial statements in XBRL format under sub-rule (1) are now required to additionally attach a signed copy of the financial statements in PDF format. This attachment must include the Board’s Report, Auditor’s Report, and any other related documents duly authenticated in accordance with Section 134 of the Companies Act, 2013. Furthermore, changes have also been made to Annexure-I, which relates to the format of eForm AOC-4 XBRL. These amendments are aimed at enhancing transparency and ensuring the authenticity of financial filings by requiring the submission of a digitally signed version of the complete financial statement along with the XBRL filings.
Ministry of Corporate Affairs
New Delhi
Notification No. G.S.R. 371(E) Dated: 6th June, 2025
G.S.R. 371(E).— In exercise of the powers conferred by sub-sections (1) and (2) of section 469 read with section 398 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, namely:—
1. Short title and commencement. – (1) These rules may be called the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2025.
(2) They shall come into force with effect from the 14th day of July, 2025.
2. In the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 (hereinafter referred to as the said rules), in rule 3, after sub-rule (1), the following sub-rule shall be inserted, namely:—
“(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.”
3. In the said rules, in Annexure-I, for “eForm AOC-4 XBRL”, the following shall be substituted, namely:-
“Form No. AOC-4 XBRL
Form for filing XBRL document in respect of financial statement and other documents with the Registrar [Pursuant to section 137 of the Companies Act, 2013 And rule 12(2) of the Companies (Accounts) Rules,2014]
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[F. No. 01/19/2013-CL-V(Pt.)]
BALAMURUGAN D, Jt. Secy.
Note: The principal rules were published in the Gazette of India, Part II, Extra ordinary, Section 3, Sub-section (i) vide number G.S.R. 692(E), dated the 9th September, 2015 and was last amended, vide number G.S.R. 794(E), dated the 15th October, 2019.
