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Form I – XBRL
What is Form I – XBRL?
Form for filing XBRL document in respect of cost audit report and other documents with the Central Government.
When has to File?
As per General Circular No. 8/2012 dated 10.05.2012, MCA had notified that XBRL filing for Cost Compliance Report will be enabled after 30.06.2012 which was modified to 31.07.2012 vide Circular dated 29.06.2012.
Thereafter vide General Circular No. 18/2012 dated 26.07.2012, MCA has further extended the due date to 31.12.2012.
As per the XBRL website maintained by MCA, the Validation Tool for XBRL filing of Compliance Report to MCA is presently under development. Filing can be enabled only after the validation tool is ready.
Ministry of Corporate Affairs has mandated filing of the Cost Audit Report and Compliance Report from the financial year 2011-12 onwards (including overdue reports relating to any previous year) by all cost auditors and companies concerned by using the XBRL taxonomy. MCA vide Circular No. 18/2012 dated July 26, 2012, has extended the last date of filing of cost audit reports and compliance reports with the Central Government in XBRL format up to December 31, 2012. The relevant General Circular No. 8/2012 dated 10.5.2012 [as amended on 29.6.2012] and No. 18/2012 dated 26.7.2012 issued by MCA can be accessed from the following link: http://www.mca.gov.in/Ministry/companies_act.html