The Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2018

Mar 12, 2018 | by Avantis RegTech Legal Research Team

Ministry of Corporate Affairs (MCA) vide notification dated March 08, 2018 has issued amendment to the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015. Vide this amendment, in Rule 3, -

·         New sub-rule (2) shall be inserted which reads as- 

“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.”

·         New sub-rule (3) shall be inserted which reads as-

“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.”

[G.S.R. 213(E)]

 

URL: http://www.egazette.nic.in/WriteReadData/2018/183599.pdf

 


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