MCA clerified that Once xbrl Applicable then always applicable

MCA clerified that Once xbrl Applicable then always applicable

1. 1338 GI/2018 (1)


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EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (i)
PART II—Section 3—Sub-section (i)
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PUBLISHED BY AUTHORITY
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No. 125] NEW DELHI, THURSDAY, MARCH 8, 2018/PHAL GUNA 17, 1939
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अिधसूचनाअिधसूचनाअिधसूचनाअिधसूचना
अिधसूचना धध8 .क21 ध3()—
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[फा. सं. 1/19/2013-सीएल-V]
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2. 2 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II—SEC. 3(i)]
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MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 8
th
March, 2018
G.S.R. 213(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, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules,
2015, rule 3, 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.”.
[F. No. 1/19/2013 –CL V]
K.V.R. MURTY, Jt. Secy.
Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide notification number S.O. 692 (E), dated the 9
th
September, 2015 and was lastly amended vide
notification number G.S.R. 1480 (E), dated the 4
th
December, 2017.











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