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

MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 8th March, 2018

G.S.R. 213(E) .– 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:–
1. Short title and commencement.—(1) These rules may be called the Companies (Filing of Documents
and Forms in Extensible Business Reporting Language) Amendment Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. 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 subrules shall be inserted, namely:–
“(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.
(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.”.

[F. No. 1/19/2013 –CL V]
K.V.R. MURTY, Jt. Secy.

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