The Ministry of Corporate Affairs ("MCA"), vide notification dated March 08, 2018, has notified the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2018 ("Amendment Rules"), thereby amending the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 ("Principal Rules").
As per the same, it has been notified that in the Principle Rules, 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:–
"(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."
The entire text of the Amendment Rules can be accessed on the online portal of the MCA.
17 March 2018
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