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Home / Company Law & Secretarial Services / XBRL Filing of Financial Statements of Financial Statements
Last updated: 2 October 2026
Larger companies must file their financial statements with the MCA in XBRL format rather than as PDF. Our team prepares the XBRL instance document from your audited accounts, validates it and files it with Form AOC-4 XBRL.
Under the Companies (Filing of Documents and Forms in XBRL) Rules, 2015, the following companies file financial statements in XBRL:
Banking, insurance, power and non-banking financial companies are excluded. XBRL (eXtensible Business Reporting Language) tags each figure in the balance sheet, profit and loss statement and notes, so the MCA can read and compare data. The instance document is validated with the MCA’s tools and filed with Form AOC-4 XBRL, within 30 days of the AGM.
Based on the Companies Act, 2013 and the rules made under it. Last updated: 27 September 2026.
Paid-up capital from which XBRL applies
Turnover from which XBRL applies
All listed companies and their Indian subsidiaries
Form used to file XBRL financial statements
From the AGM to file financial statements
Banking, insurance, power companies and NBFCs
Errors in tagging are hard to spot but visible to the regulator.
Figures tagged to the wrong element, so the MCA data does not match the audited accounts.
A company crosses ₹5 crore capital or ₹100 crore turnover and still files in PDF.
Errors found close to the due date, leading to late fees.
XBRL is part of the yearly filing cycle.
The yearly company calendar.
Your statutory auditor.
For larger companies.
Company records.
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We confirm whether XBRL applies this year.
Financial statements mapped to the MCA taxonomy.
Instance document prepared with all tags and notes.
Validated with the MCA tool and errors fixed.
Rendered output checked against the audited accounts with you.
AOC-4 XBRL filed within the due date.
Keep XBRL data consistent from year to year.
Tags carried forward consistently to the next year.
Errors after filing may need a revised filing, where allowed.
Additional fees apply for filing after the due date.
Companies with subsidiaries file consolidated statements too.
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Listed companies and their Indian subsidiaries, companies with paid-up capital of ₹5 crore or more, turnover of ₹100 crore or more, or those required to follow Ind AS.
No. Banking, insurance, power companies and NBFCs are excluded.
Form AOC-4 XBRL, filed within 30 days of the AGM.
Yes. Companies preparing consolidated statements file them in XBRL as well.
Additional fees apply for each day of delay.
ACS – Director, Expertvuw Management Pvt Ltd
This work is handled by Expertvuw’s team, with filings made on the MCA portal. Certifications and audits required by law are issued by independent practising professionals engaged for your case.