3. Filing of financial statement with Registrar: – The following class of companies shall file their financial statement and other documents under section 137 of the Act, with the Registrar in e-form AOC-4 XBRL given in Annexure-I for the financial years commencing on or after 1 st April, 2014 using the XBRL taxonomy given in Annexure II, namely:-
(i) all companies listed with any Stock Exchange(s) in India and their Indian subsidiaries; or
(ii) all companies having paid up capital of rupees five crore or above;
(iii) all companies having turnover of rupees hundred crore or above; or
(iv) all companies which were hitherto covered under the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011:
Provided that the companies in Banking, Insurance, Power Sector and Non-Banking Financial companies are exempted from XBRL filing.
3. Filing of financial statements with Registrar - Substituted vide, the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2017 dated 6.11.2017. To view the notification, Click Here
(1) Renumbered vide, the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2018 dated 08.03.2018. To view the notification, Click Here
1. The Form is substituted vide, Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 dated 06.06.2025. To view the notification, Click Here. To view the revised Return with effect from 14.07.2025, Click Here.
2. The Form is substituted vide, the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2017 dated 6.11.2017. To view the Return, Click Here
Inserted vide, the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2017 dated 6.11.2017. To view the Notification, Click Here
(1A) Inserted vide MCA notification regarding Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 dated 06.06.2025. To view the notification, Click Here .
To view the revised eform AOC-4 (XBRL), Click Here .
(2) Inserted vide, the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2018 dated 08.03.2018. To view the notification, Click Here
(3) Inserted vide, the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2018 dated 08.03.2018. To view the notification, Click Here
To view the return, Click Here
