The Ministry of Corporate Affairs has issued a notification no. G.S.R.(E) dated 9th September, 2015 w.r.t Companies (Filing of documents and forms in XBRL) Rules, 2015 which shall come into force form the date of publication in the official gazette.
The financial statements in Form AOC-4 and the cost audit report in Form CRA-4 are required to be filed with the Registrar in XBRL mode, if applicable.
The class of companies are also defined in the notification which are required to file the same in the XBRL mode.
To download the taxonomies and access the related complete notifications and forms, please click on the below provided links.