{"id":36484,"date":"2022-04-19T17:22:13","date_gmt":"2022-04-19T11:52:13","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=36484"},"modified":"2024-06-01T15:07:22","modified_gmt":"2024-06-01T09:37:22","slug":"xbrl-filing-process-applicability-under-companies-act-2013","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/xbrl-filing-process-applicability-under-companies-act-2013\/","title":{"rendered":"XBRL Filing Process &#038; Applicability under Companies Act, 2013"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-36486 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/04\/XBRL-Filing-Process-Applicability-under-Companies-Act-2013-1.png\" alt=\"XBRL Filing Process &amp; Applicability under Companies Act 2013\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/04\/XBRL-Filing-Process-Applicability-under-Companies-Act-2013-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/04\/XBRL-Filing-Process-Applicability-under-Companies-Act-2013-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/04\/XBRL-Filing-Process-Applicability-under-Companies-Act-2013-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/04\/XBRL-Filing-Process-Applicability-under-Companies-Act-2013-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/04\/XBRL-Filing-Process-Applicability-under-Companies-Act-2013-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/04\/XBRL-Filing-Process-Applicability-under-Companies-Act-2013-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Companies must file annual reports, quarterly reports, management discussion and analysis, and other filings with authorities and investors. Most businesses prepare these financial reports manually, which means they suffer challenges common to manual processes, such as a high chance of error, extended cycle times, and, most significantly, a lack of a reporting standard. With the introduction of XBRL (eXtensible Business Reporting Language), these difficulties were overcome. In this article, we&#8217;ll discuss about <\/span><a href=\"https:\/\/www.cagmc.com\/xbrl-filing\/\"><span style=\"font-weight: 400;\">XBRL Filing<\/span><\/a><span style=\"font-weight: 400;\"> Process &amp; Applicability elaborately.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\">\n<p style=\"text-align: justify;\"><b>Table of Content:<\/b><\/p>\n<ul>\n<li><a href=\"#XBRL\"><span style=\"font-weight: 400;\">XBRL Filing Process &amp; Applicability- Concept of XBRL<\/span><\/a><\/li>\n<li><a href=\"#Applicability\"><span style=\"font-weight: 400;\">XBRL\u2019s Applicability<\/span><\/a><\/li>\n<li><a href=\"#Concept\"><span style=\"font-weight: 400;\">Concept of CRA (Cost Audit Report) Under MCA Rules<\/span><\/a><\/li>\n<li><a href=\"#Exemption\"><span style=\"font-weight: 400;\">Exemption from XBRL Requirements<\/span><\/a><\/li>\n<li><a href=\"#Requirement\"><span style=\"font-weight: 400;\">Requirement of Documents for XBRL Processing<\/span><\/a><\/li>\n<li><a href=\"#Procedure\"><span style=\"font-weight: 400;\">Procedure for filing\u00a0<\/span><\/a><\/li>\n<li><a href=\"#The\"><span style=\"font-weight: 400;\">The Advantages of XBRL Filing<\/span><\/a><\/li>\n<li><a href=\"#Penalties\"><span style=\"font-weight: 400;\">Penalties for non-filing of Financial\u00a0<\/span><\/a><\/li>\n<li><a href=\"#Endnote\"><span style=\"font-weight: 400;\">Endnote<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"XBRL\" style=\"text-align: justify;\"><b>XBRL Filing Process &amp; Applicability- Concept of XBRL<\/b><\/h2>\n<p id=\"Applicability\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">XBRL is an electronic business and financial data communication language that is transforming <\/span><span style=\"font-weight: 400;\">business<\/span><span style=\"font-weight: 400;\"> reporting around the world. It has significant advantages in the preparation, analysis, and communication of company data. All parties involved in supplying or using financial data benefit from cost reductions, increased efficiency, and enhanced accuracy and reliability. eXtensible Business Reporting Language (XBRL) is an acronym for eXtensible Business Reporting Language. It is already being used in a number of nations, and XBRL deployments are fast increasing around the world.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>XBRL\u2019s Applicability<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Section 137 of the Companies Act,\u00a02013 read with the Companies (Filing of Documents and Forms in XBRL) Rules 2015 and the additional subjected laws of the <\/span><span style=\"font-weight: 400;\">Companies Act,\u00a02013<\/span><span style=\"font-weight: 400;\"> read with the rules made in it, as well as any statutory modification(s) or re-enactment thereof for the time being in force, would provide their financial statements and other documents to the registrar inside e-form AOC-4 XBRL under <\/span><span style=\"font-weight: 400;\">MCA<\/span><span style=\"font-weight: 400;\">: &#8211;<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">India&#8217;s companies and their Indian subsidiaries that are listed on stock exchanges<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Companies with a paid-up capital of 5 crore rupees or more are eligible.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Companies with a revenue of $100 million or more are eligible.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Companies (Indian Accounting Standards) Rules, 2015 apply to all companies that must prepare financial statements in accordance with the Companies (Indian Accounting Standards) Rules, 2015.<\/span><\/li>\n<\/ul>\n<p id=\"Concept\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Indeed, companies\u00a0that submitted their financial statements in XBRL under section 137 would continue to submit their financial statements and supporting documents in XBRL, and so would no longer fall into the above-mentioned group.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Companies that filed their financial statements under the Companies (Accounting Standards) Rules, 2006 would use AS &#8220;Taxonomy,&#8221; while companies that filed their financial statements under the Companies (Indian Accounting Standards) Rules, 2015, would use IND-AS Taxonomy.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Concept of CRA (Cost Audit Report) Under MCA Rules<\/b><\/h2>\n<p id=\"Exemption\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Under sub-section (6) of section 148 of the act, the <\/span><span style=\"font-weight: 400;\">company<\/span><span style=\"font-weight: 400;\"> is required to file the cost of the audit report and any additional documents to the union government, and the compliance made in that would furnish the report and any additional documents via the costing taxonomy for fiscal years beginning on or after April 1, 2014 in e-form CRA-4 mentioned under the companies (cost records and audit) rules 2014.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Exemption from XBRL Requirements<\/b><\/h2>\n<p id=\"Requirement\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Companies in the banking or insurance industry, as well as <a href=\"https:\/\/www.cagmc.com\/non-banking-finance-company-in-india\/\" target=\"_blank\" rel=\"noopener\">non-banking financial companies<\/a> and housing finance companies, would be exempt from filing financial statements under these laws. Without any technical errors, the CS and lawyer may create XBRL sheets using software.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Requirement of Documents for XBRL Processing<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A whole set of Annual Reports must be in XBRL format, according to the Ministry of Company Affairs Taxonomy. For standalone and reports under consolidation, separate instance papers must be generate. For XBRL filing, there is the need of following components of an annual report:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Balance Sheet<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account of Profit and Loss<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Statement of Cash Flows (whether Direct or Indirect)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial Statement Notes (including Schedules)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting Regulations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Statement of Equity Changes<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Annexes to the Independent Auditors&#8217; Report<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Board&#8217;s Report and its Appendices<\/span><\/li>\n<\/ul>\n<h2 id=\"Procedure\" style=\"text-align: justify;\"><b>Procedure for filing of Financial Statements in XBRL<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The following is the procedure for filing financial statements in XBRL mode:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Formation of XBRL Instance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The <a href=\"https:\/\/www.mca.gov.in\/mcafoportal\/\" target=\"_blank\" rel=\"noopener\">MCA portal<\/a> has an XBRL validation tool that you can download.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use that tool, for example, to validate documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Moreover, you can use the tool to do a pre-scrutiny of a valid example document.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Further, link the instance to the AOC-4 XBRL E-Form.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">On the MCA portal, submit the E-Form AOC-4 XBRL.<\/span><\/li>\n<\/ul>\n<h2 id=\"The\" style=\"text-align: justify;\"><b>The Advantages of XBRL Filing<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">At all phases of business reporting and analysis, XBRL provides significant benefits. Automation, cost savings, faster, more reliable, and accurate data handling, improved analysis, and better information and decision-making are all advantages.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">XBRL allows financial data producers and users to shift resources away from time-consuming manual operations such as data comparison, assembling, and re-entry. They may focus their efforts on analysis thanks to tools that can validate and interpret XBRL data.<\/span><\/p>\n<p id=\"Penalties\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">XBRL is a versatile language designed to cover all aspects of reporting in many countries and sectors. Because of its expandable nature, we can customize to fit specific business needs, even at the level of individual organizations.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Penalties for non-filing of Financial Statements in XBRL<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a company fails to file its financial statements with the Registrar before the deadline (i.e. 30 days), the company will pay fine of ten thousand rupees and, if the delay continues, a further penalty of one hundred rupees per day will be levied, up to a maximum of two lakh rupees.<\/span><\/p>\n<p id=\"Endnote\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The company&#8217;s Managing Director and Chief Financial Officer, if any, and, in the absence of the Managing Director and Chief Financial Officer, any other director charged by the Board with the responsibility of complying with the provisions of this section, and, in the absence of any such director, all the company&#8217;s directors, shall be liable to a penalty of Ten Thousand Rupees, with a further penalty of One Hundred Rupees in case of consistent failure.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Endnote<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">At all phases of business reporting and analysis, XBRL provides significant benefits. Automation, cost savings, faster, more reliable, and accurate data handling, improved analysis, and better information and decision-making are all advantages. However, we can state that this is a big step by the government that will benefit not just businesses but also the progress of the country.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Companies must file annual reports, quarterly reports, management discussion and analysis, and other filings with authorities and investors. Most businesses [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":36486,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[88],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>XBRL Filing Process &amp; Applicability under Companies Act 2013<\/title>\n<meta name=\"description\" content=\"Latest Guide - XBRL Filing Process &amp; Applicability under Companies Act 2013. 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