Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language(XBRL) mode. - Companies Law - 43/2011

General Circular No. 43/2011 No. HQ/MCA/DigitisedBS/AR/2009 Government of India Ministry of Corporate Affairs 5 th Floor, A Wing, Shastri Bhawan, Dr. R.P. Road, New Delhi 110001 Dated 07/07/2011 All the Regional Directors, All the Registrar of Companies/ Official Liquidators All stakeholders Sub: Filing of Balance Sheet and Profit and Loss Account in extensible Business Reporting Language (XBRL) mode. Sir, In partial modification to Pan 2 of Ministry s Circular No. 26/2011 dated 18.05.2011, the filing on MCA 21 in the XBRI mode will be effective In respect of financial statements closing on or after 31.03.2011 Instead of the year 2011-12. 2. Further, in continuation to the Circular no. 37/2011 dated 07.06.2011, the further information Is given as under: - (i) Besides signing by signatories as specified u/s 215 of the Companies Act, 1956 , the Statutory Auditor has to certify the financial statements prepared in XBRI. mode for filing on MCA-21 portal. (ii) Phase-1 class of companies as per Circular 9/2011 dated 31 03.2011 and later exempted from XBRL filing (under Power sector, Insurance sector, NBFC and Bank sector) who are unable to file their financial statements would be exempted from additional fee due to delay in filing up to 30.09.2011. 3. This issue with approval of Competent Authority. Yours faithfully (J. N. Tikku) Joint Director