MCA clerified that Once xbrl Applicable then always applicable

1. 1338 GI/2018 (1)
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (i)
PART II—Section 3—Sub-section (i)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 125] ubZ fnYyh] c`gLifrokj] ekpZ 8] 2018@iQkYxqu 17] 1939
No. 125] NEW DELHI, THURSDAY, MARCH 8, 2018/PHALGUNA 17, 1939
कारपोरेट कायᭅ मंᮢालयकारपोरेट कायᭅ मंᮢालयकारपोरेट कायᭅ मंᮢालयकारपोरेट कायᭅ मंᮢालय
अिधसूचनाअिधसूचनाअिधसूचनाअिधसूचना
नई ᳰद᭨ली, 8 माचᭅ, 2018
सा.का.िन. 213(अ).सा.का.िन. 213(अ).सा.का.िन. 213(अ).सा.का.िन. 213(अ).————कᱶᮤीय सरकार, कंपनी अिधिनयम, 2013 (2013 का 18) कᳱ धारा 398 के साथ पᳯठत धारा 469 कᳱ
उपधारा (1) और (2) ᳇ारा ᮧदᱫ शिᲦयᲂ का ᮧयोग करते ᱟए कंपनी (द᭭तावेजᲂ और ᮧᱨपᲂ को ᮧसारणीय कारबार ᳯरपोटᭅ भाषा मᱶ
फाइल करना) िनयम, 2015 मᱶ आगे और संशोधन करने के िलए िन᳜िलिखत िनयम बनाती है अथाᭅत्:-
1. (1) इन िनयमᲂ का संिᭃ᳙ नाम कंपनी (द᭭तावेजᲂ और ᮧᱨपᲂ को ᮧसारणीय कारबार ᳯरपोटᭅ भाषा मᱶ फाइल करना) संशोधन
िनयम, 2018 है।
(2) ये िनयम राजपᮢ मᱶ ᮧकाशन कᳱ तारीख को ᮧवृᱫ हᲂगे।
2. कंपनी (द᭭तावेजᲂ एवं ᮧᱨपᲂ को ᮧसारणीय कारबार ᳯरपोटᭅ भाषा मᱶ फाइल करना) िनयम, 2015 के िनयम 3, को उपिनयम
(1) के ᱨप मᱶ सं᭎यांᳰकत ᳰकया जाए और उपिनयम (1) के ᱨप मᱶ सं᭎यांᳰकत ᳰकए जाने के प᳟ात् उसमᱶ िन᳜िलिखत उपिनयम
अंतः᭭थािपत ᳰकए जाएं, अथाᭅत्:-
“(2) उपिनयम (1) के अधीन अपने िवᱫीय िववरण दायर करने वाली कंपिनयां, उसमᱶ िविन᳸दᭅ᳥ कंपिनयᲂ के अधीन न आने के
बावजूद अनुवतᱮ वषᲄ मᱶ अपने िवᱫीय िववरण और अ᭠य द᭭तावेज फाइल करतᱭ रहेगᱭ।
(3) कंपिनयां िज᭠हᲂने अपने िवᱫीय िववरण त᭜कालीन िनयमᲂ अथाᭅत् कंपनी (द᭭तावेजᲂ एवं ᮧᱨपᲂ को ᮧसारणीय कारबार
ᳯरपोटᭅ भाषा मᱶ फाइल करना) िनयम, 2011 के अधीन दायर ᳰकए हᱹ उसमᱶ िविन᳸दᭅ᳥ कंपिनयᲂ के अधीन न आने के बावजूद
अपने िवᱫीय िववरण और अ᭠य द᭭तावेज उपिनयम (1) मᱶ यथािविन᳸दᭅ᳥ ᱨप से फाइल करती रहेगी।
[फा. सं. 1/19/2013-सीएल-V]
के.वी.आर. मूᳶतᭅ, संयुᲦ सिचव

2. 2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
ᳯट᭡पणःᳯट᭡पणःᳯट᭡पणःᳯट᭡पणः मूल िनयम अिधसूचना सं᭎या सा.का.िन. 692(अ) तारीख 09 िसतंबर, 2015 ᳇ारा भारत के राजपᮢ, असाधारण, भाग II,
खंड 3, उपखंड (i) मᱶ ᮧकािशत ᳰकए गए थᱶ और अिधसूचना सं᭎या सा.का.िन. 1480(अ) तारीख 04 ᳰदसंबर, 2017 ᳇ारा इसमᱶ
अंितम संशोधन ᳰकए गए थे।
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 8th
March, 2018
G.S.R. 213(E) .– In exercise of the powers conferred by sub-sections (1) and (2) of section 469 read with
section 398 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules
further to amend the Companies (Filing of Documents and Forms in Extensible Business Reporting Language)
Rules, 2015, namely:–
1. Short title and commencement.—(1) These rules may be called the Companies (Filing of Documents
and Forms in Extensible Business Reporting Language) Amendment Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules,
2015, rule 3, shall be numbered as sub-rule (1) of rule 3 and after sub-rule (1) as so numbered, the following sub-
rules shall be inserted, namely:–
“(2) The companies which have filed their financial statements under sub-rule (1) shall continue to file
their financial statements and other documents though they may not fall under the class of companies
specified therein in succeeding years.
(3) The companies which have filed their financial statements under the erstwhile rules, namely the
Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011,
shall continue to file their financial statements and other documents as prescribed in sub-rule (1) though
they do not fall under the class of companies specified therein.”.
[F. No. 1/19/2013 –CL V]
K.V.R. MURTY, Jt. Secy.
Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide notification number S.O. 692 (E), dated the 9th
September, 2015 and was lastly amended vide
notification number G.S.R. 1480 (E), dated the 4th
December, 2017.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
RAKESH
SUKUL
Digitally signed by
RAKESH SUKUL
Date: 2018.03.09 17:57:28
+05'30'