1. Rule 3 of the Companies (filling of documents and forms in XBRL) Rules 2015

The following class of companies shall file their financial statements and other documents us 137 of the companies Act with ROC in Form AOC-4 XBRL.

A. Listed Companies and their Indian subsidiary.

B. Companies having paid up capital Rs. 5 Crore or above;

C. Companies which having turnover of Rs. 100 crore or more;

D. Companies which are required to prepare their financial statements in accordance with Companies (IndAS) Rules 2015.

2. Proviso to Rule 3

Companies preparing financial statements under Companies (AS) Rules 2006 shall file the financial statements using the taxonomy provided in Annexure-II and companies preparing their financial statement under companies (IndAS), shall file the statements using the taxonomy provided in Annexure-IIA. Provided further that NBFC, HFC, Companies engaged in banking and insurance sector exempted from filling of financial statements under these rule.

3. Rule 3(2) of the Companies (filling of documents and forms in XBRL) Rules 2015

The companies which have filed their financial statements under rule 3(1) shall continue to file their financial statements and other documents though they may not fall under the class of companies specified therein succeeding years.

4. Rule 3(3) of the Companies (filling of documents and forms in XBRL) Rules 2015

The Companies which have filed their financial statements under the companies (filling of documents and forms  in XBRL) Rules, 2011, shall continue to file their financial statements and other documents prescribed in rule 3(1) although they do not fall under the class of companies specified therein.

Filling of cost Audit Report

5. Cost Audit report in XBRL Rule 4  of the Companies (filling of documents and forms in XBRL) Rules 2015

As per section 148(6) of the Companies Act, 2013, a company is required to furnished Cost Audit report and other docs to CG shall file such report and documents using XBRL taxonomy given in Annexure-iii for FY commencing on or after 1st April 2014, in e-form CRA-4 specified under the Companies (Cost records and Audit) Rules, 2014

6. XBRL

The full form of XBRL is Extensible Business Reporting Language it means a Standardized Language for communication in electronic form to express report or file financial information by the companies under the Act

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