XBRL is the acronym for Extensible Business Reporting Language. The following companies are required to file Financial Statement in XBRL; (i) companies listed with stock exchanges in India and their Indian subsidiaries; (ii) companies having paid up capital of five crore rupees or above; (iii) companies having turnover of one hundred crore rupees or above; (iv) all companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015.
A copy of Financial Statements (including consolidated financial statements in case of holding company), shall be filed with Registrar of Companies with in 30 (Thirty) days from the date when the accounts were duly adopted at the annual General Meeting of the Company.
Every company shall file with the Registrar a copy of the annual return, within 60 (sixty) days from the date on which the annual general meeting is held
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1. Preparation of Directors Report and its annexures;
2. Preparation of XBRL template (Standalone)
3. Preparation of documents for attachment in e-forms;
4. Preparation of e-forms;
5. Arranging for Certification of e-forms;
6. Resubmission of e-forms, if any.
All businesses who have a turnover of Rs 100 crores or exceed. All companies who possess a paid-up capital of Rs 5 crores or exceeding to it.