Rules explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 decide which companies file their financial statements with the Registrar in XBRL form, that is, in e-form AOC-4 XBRL, and require cost audit reports to be filed in XBRL too. This article is as amended up to G.S.R. 371(E) dated 6 June 2025 (in force 14 July 2025); the rule text is per the MCA e-book. Later amendments should be checked before you rely on it. For help with the annual filing, see our annual filing for large companies and section 8 companies service.
Rule 3(1) requires four classes of company to file under section 137 in e-form AOC-4 XBRL: listed companies and their Indian subsidiaries, companies with paid up capital of five crore rupees or above, companies with turnover of one hundred crore rupees or above, and all companies that prepare financial statements under the Indian Accounting Standards Rules. Non-banking financial companies, housing finance companies, banks and insurers are excluded. From 14 July 2025, new rule 3(1A) also requires a signed, authenticated PDF of the financial statements to be attached.
Rule 1: short title and commencement
The rules may be called the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 and came into force on the date of publication in the Official Gazette. They were notified on 9 September 2015 as G.S.R. 692(E) under section 469, read with section 398 of the Act.
Rule 2: definitions
| Term | Meaning in rule 2 |
|---|---|
| "Annexure" | The annexures appended to the rules |
| "Documents and forms" | Documents and forms required to be filed with any authority under the Act or its rules or regulations |
| "Extensible Business Reporting Language" (XBRL) | A standardised language for communication in electronic form to express, report or file financial information by companies under the Act |
| "Taxonomy" | In XBRL, an electronic dictionary for reporting business data as approved by the Central Government for the documents or forms indicated in the rules |
Words not defined take the meaning given in the Act or the Companies (Specification of Definition Details) Rules, 2014.
Rule 3(1): the companies that file in XBRL
The following classes must file their financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL as per Annexure-I:
- companies listed with stock exchanges in India and their Indian subsidiaries;
- companies having paid up capital of five crore rupees or above;
- companies having turnover of one hundred crore rupees or above;
- all companies required to prepare their financial statements under the Companies (Indian Accounting Standards) Rules, 2015.
Each limb is an alternative. A company that meets any one of them files in XBRL. The rule does not say that the paid up capital and turnover tests are combined.
Taxonomy
The first proviso says a company preparing its financial statements under the Companies (Accounting Standards) Rules, 2006 files using the Taxonomy in Annexure-II, and a company preparing them under the Indian Accounting Standards Rules, 2015 files using the Taxonomy in Annexure-II A. The reference to the 2006 Rules is printed as such; the Accounting Standards Rules of 2021 are covered in our article on those rules, and the reader should check which set applies to the company.
Exclusions
The second proviso exempts non-banking financial companies, housing finance companies and companies engaged in the business of banking and the insurance sector from filing financial statements under these rules.
Rule 3(2) and (3): once in, stay in
- Rule 3(2). A company that filed under sub-rule (1) continues to file its financial statements and other documents in XBRL in succeeding years, even if it no longer falls in a class listed in the sub-rule.
- Rule 3(3). A company that filed under the earlier Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011 continues to file as prescribed in sub-rule (1), though it does not fall under the listed classes.
Rule 3(1A): the signed PDF (from 14 July 2025)
G.S.R. 371(E), dated 6 June 2025 and in force from 14 July 2025, inserted sub-rule (1A). A company that has filed its financial statements under sub-rule (1) must also attach a copy of signed financial statements duly authenticated as specified in section 134 of the Act, including the Board's report, auditors' report and other documents, in PDF format in eForm AOC-4 XBRL. The same notification substituted the AOC-4 XBRL form in Annexure I. The new form is the one to use; its detailed fields are not walked through here. The matching change for the other AOC-4 forms is covered in our article on rules 10-12 of the Accounts Rules.
Rule 4: cost audit reports in XBRL
A company required to furnish a cost audit report and other documents to the Central Government under section 148(6) of the Act and its rules must file them using the XBRL taxonomy given in Annexure-III, for financial years commencing on or after 1 April 2014, in e-Form CRA-4 under the Companies (Cost Records and Audit) Rules, 2014. Annexure III was substituted in 2019; it is a long taxonomy annexure and is not described here. See rule 6 of the Cost Records Rules for the CRA-4 timeline.
The Annexures
| Annexure | What it is |
|---|---|
| Annexure I | Form AOC-4 XBRL (substituted in 2017, and again by G.S.R. 371(E) in 2025) |
| Annexure II | Taxonomy for statements under the 2006 Accounting Standards Rules |
| Annexure II A | Taxonomy for statements under the Indian Accounting Standards Rules, 2015 (inserted in 2017) |
| Annexure III | Taxonomy for the cost audit report (substituted in 2017 and 2019) |
A worked example
Sunrise Components Private Limited has paid up capital of rupees six crore and turnover of rupees eighty crore. Paid up capital is above five crore rupees, so it files in AOC-4 XBRL even though turnover is below one hundred crore. After the 2025 change, it attaches the signed and authenticated financial statements, with the Board's report and auditors' report, as a PDF. Next year its paid up capital is reduced and turnover falls, but rule 3(2) keeps it in the XBRL class. Had it been a housing finance company, the exclusion in the second proviso would have applied instead.
Need help with XBRL filing?
Choosing the right form, preparing the taxonomy mapping and attaching the signed PDF are where filings are returned. Our annual filing for large companies and section 8 companies team can prepare and file AOC-4 XBRL along with the rest of your annual compliance. See also our guide to filing AOC-4 XBRL.
Key takeaways
- Four alternative classes file in AOC-4 XBRL: listed companies and Indian subsidiaries, paid up capital of five crore rupees or above, turnover of one hundred crore rupees or above, and Ind AS companies.
- NBFCs, housing finance companies, banking and insurance companies are excluded.
- A company that has filed in XBRL continues to do so in later years.
- From 14 July 2025, a signed, authenticated PDF must be attached under rule 3(1A).
- Cost audit reports are filed in CRA-4 using the Annexure III taxonomy.
Read next
- Rules 10-12 of the Accounts Rules: circulation and filing in AOC-4
- Rule 6 of the Cost Records Rules: CRA-2, CRA-3 and CRA-4
- Rules 1-5 of the Accounting Standards Rules, 2021
- How to file Form AOC-4 XBRL
Disclaimer: Based on the Companies Act, 2013 rules (and the Companies (Auditor's Report) Order, 2020) named above as consolidated in the MCA e-book (consulted on 3 October 2026), with the later notifications the article names. Later amendments, fees, forms and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.