{"id":193924,"date":"2018-03-12T13:32:02","date_gmt":"2018-03-12T08:02:02","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=193924"},"modified":"2018-03-12T13:36:37","modified_gmt":"2018-03-12T08:06:37","slug":"companies-filing-documents-forms-extensible-business-reporting-language-amendment-rules-2018-notified","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/03\/12\/companies-filing-documents-forms-extensible-business-reporting-language-amendment-rules-2018-notified\/","title":{"rendered":"The Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2018 notified"},"content":{"rendered":"<div class=\"fsize16\">\n<p style=\"text-align: justify;\"><strong>G.S.R. 213(E)<\/strong> .\u2013 In exercise of the powers conferred by sub-sections (1) and (2) of Section 469 read with Section 398 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, namely:<\/p>\n<p style=\"text-align: justify;\"><strong>1. Short title and commencement.\u2014<\/strong> (1) These rules may be called the <strong>Companies (Filing of Documents <\/strong><strong>and Forms in Extensible Business Reporting Language) Amendment Rules, 2018.<\/strong><\/p>\n<p style=\"text-align: justify;\">(2) They shall come into force on the date of their publication in the Official Gazette.<\/p>\n<p style=\"text-align: justify;\"><strong>2.<\/strong> In the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, Rule 3, shall be numbered as sub-rule (1) of Rule 3 and after sub-rule (1) as so numbered, the following sub-rules shall be inserted, namely:<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">\u201c(2) 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.<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">(3) 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.\u201d.<\/p>\n<p style=\"text-align: justify;\"><strong>Note :<\/strong> The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide notification number S.O. 692 (E), dated the 9th September, 2015 and was lastly amended vide notification number G.S.R. 1480 (E), dated the 4th December, 2017.<\/p>\n<p style=\"text-align: right;\">Ministry of Corporate Affairs<\/p>\n<div class=\"homeTitle margint-10\">\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>G.S.R. 213(E) .\u2013 In exercise of the powers conferred by sub-sections (1) and (2) of Section 469 read with Section 398 of <\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,4],"tags":[29473,29472],"class_list":["post-193924","post","type-post","status-publish","format-standard","hentry","category-foreign","category-legislationupdates","tag-companies-filing-of-documents-and-forms-in-extensible-business-reporting-language-rules","tag-xbrl"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2018 notified | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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mandates all Companies to report data on sexual harassment complaints","author":"Kriti","date":"July 1, 2025","format":false,"excerpt":"MCA also mandates compliance with provisions of the Maternity Benefit Act, 1961.","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Companies to report sexual harassment complaints data","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/05-112.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/05-112.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/05-112.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/05-112.webp?resize=700%2C400&ssl=1 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The provisions came into force on 2-6-2023. Rule 12 relating to Filing of financial statements and fees to be paid thereon has been revised whereby it is\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"ministry of corporate affairs","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-corporate-affairs.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-corporate-affairs.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-corporate-affairs.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-corporate-affairs.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":259976,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/01\/13\/mca-increases-additional-fee-for-delay-in-filing-of-forms-vide-companies-registration-offices-and-fees-amendment-rules-2022\/","url_meta":{"origin":193924,"position":2},"title":"MCA increases additional fee for delay in filing of forms vide Companies (Registration Offices and Fees) Amendment Rules, 2022","author":"Bhumika Indulia","date":"January 13, 2022","format":false,"excerpt":"On January 12, 2022, the Central Government in order to amend the Companies (Registration Offices and Fees) Rules, 2014 notified Companies (Registration Offices and Fees) Amendment Rules, 2022. 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The scheme supports companies in completing pending filings, obtaining dormant status, or applying for strike-off with significant fee concessions and limited immunity for delayed submissions.","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Companies Compliance Facilitation Scheme 2026","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Companies-Compliance-Facilitation-Scheme-2026.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Companies-Compliance-Facilitation-Scheme-2026.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Companies-Compliance-Facilitation-Scheme-2026.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Companies-Compliance-Facilitation-Scheme-2026.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":220615,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/mca-notifies-the-extension-of-last-date-of-filing-e-form-dir-3-kyc-companies-appointment-and-qualification-of-directors-fourth-amendment-rules-2019\/","url_meta":{"origin":193924,"position":4},"title":"MCA notifies the extension of last date of filing e-form DIR-3 KYC; Companies (Appointment and Qualification of Directors) Fourth Amendment Rules, 2019","author":"Bhumika Indulia","date":"October 9, 2019","format":false,"excerpt":"Ministry of Corporate Affairs extends the submission date of e-form DIR-3 KYC or web form DIR-3 KYC-WEB, as the case may be, on or before the 14-10-2019. 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