Clarification on filing of annual reports in XBRL mode

May 20, 2019 | by Avantis RegTech Legal Research Team


The Bombay Stock Exchange (BSE) on May 16, 2019, had adopted the XBRL taxonomy issued by the Ministry of Corporate Affairs (MCA), for submission of Financial Statements in XBRL mode, in order to enable ease of business and make filing easier.

All the listed entities can submit to the Exchange, the Annual Report prepared using the XBRL taxonomy of MCA:

Filings of Annual Report has to be done by all listed entities in XBRL mode in addition to the currently used PDF mode mandatorily, for period ending March 31, 2019. 

The submission in XBRL mode may be made at the same time when the listed entities file Form AOC-4 (XBRL) with MCA. 

The timeline for submission of Annual Report in PDF mode shall be as per the amended Regulation 34 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2018, which specifies the procedure for submission of Annual Report, with effect from April 01, 2019.

Listed entities may, if they so desire, file their Annual Report for FY 2017-18 in XBRL on the BSE Listing Centre. BSE has provided an online real-time Helpdesk to assist Users with their XBRL filings – they may email queries if any to [email protected] or call the Helpdesk on toll free number 1800 233 0445.

[Circular No. LIST/COMP/13/2019-20]

Click here to download the Circular.


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