Extensive Business Reporting Language (XBRL) is an open royalty free software developed by 650 members consisting of global companies, accounting, technology, government and financial services bodies. The following companies are specified to file their financial statements with ROC 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;
XBRL Filing due dates for different forms to be uploaded
| E-Form | Purpose of filing | When to be filed | FY 2021-22 Due Date |
| e-Form AOC-4 (XBRL) | Filing of Financial Statements in XBRL mode | Within 30 days from AGM | 29.10.2022 |
| e-Form CRA-4 | Filing of Cost Auditors’ Report | 30 days from receipt of Cost Audit Report | 30 days from receipt of Cost Audit Report |
What if not filed by the due date of XBRL filing
e-Form AOC-4 (XBRL) is an Annual Filing Form. If the due date is passed, the penalty (additional fees) @ Rs. 100 per day is to be paid.
For e-Form CRA-4 and other non-Annual Filing Documents, the penalty (additional fees) is levied as under:
| Period of delay from due date | Penalty of additional fees |
| Upto 30 days from due date | 2 times the normal fees |
| Beyond 30 days, upto 60 days | 4 times the normal fees |
| Beyond 60 days, upto 90 days | 6 times the normal fees |
| Beyond 90 days upto 180 days | 10 times the normal fees |
| Beyond 180 days upto 270 days | 12 times the normal fees |
Thereafter your have to make and application and approach Regional Director for condonation of delay. After condonation, the RD directs ROC to allow filing of documents of the applicant.
