The Ministry of Corporate Affairs in exercise of the powers conferred by Section 469(1) and Section 469(2) read with Section 398 of the Companies Act, 2013, vide Notification No. G.S.R. 371(E),[1] dated June 06, 2025, has issued the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2025. These rules shall come into force with effect from July 14, 2025.
Key Highlights:
- A new sub-rule (1A) has been inserted in Rule 3 of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2014, mandating that companies which have filed their financial statements under sub-rule (1) of Rule 3 shall also attach a copy of signed financial statements duly authenticated as specified in Section 134 of the Companies Act, 2013 (including Board’s report, auditors’ report and other documents) in PDF format in eForm AOC-4 XBRL.
- Further, the existing format of ‘eForm AOC-4 XBRL’ pursuant to the filing of the XBRL document, in respect of financial statement and other documents with the Registrar, has been substituted.
[1]https://www.mca.gov.in/bin/dms/getdocument?mds=Jpyki6BVSzmkFBoTVCqJdw%253D%253D&type=open