General Circular No: 39/2012
Government of India
Ministry of Corporate Affairs
5th Floor, “A” Wing, Shastri Bhawan,
Dr. R.P. Road, New Delhi – 110001
All the Regional Directors,
All the Registrar of Companies.
Sub: 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.
- In continuation of the Ministry’s General Circular Nos: 16/2012 dated 06.07.2012 and 34/2012 dated 25.10.2012 on the subject cited above,it is stated that the time limit to file the financial statements in the XBRL mode without any additional fee/penalty has been extended up to 15th January 2013 or within 30 days from the date of AGM of the company, whichever is later.
- All other terms and conditions of the General Circular No: 16/2012 dated06.07.2012 will remain the same.
(Sanjay Kumar Gupta)
- All Stakeholders, ICAI, ICSI, ICAI-CMA, Chambers of Commerce
- PS to CAM
- PS to Secretary, Additional Secretary, JS (R), JS (M)