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Company Law updates-CL : Balance sheet in XBRL mode can be filed upto 30-11-2011 or within 60 days of due date

FILING OF BALANCE SHEET AND PROFIT AND LOSS ACCOUNT IN EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) MODE - EXTENSION OF DATE OF FILING AND VERIFICATION AND CERTIFICATION OF THE XBRL DOCUMENT OF FINANCIAL STATEMENTS BY AUTHORIZED SIGNATORY OF THE COMPANY AS WELL AS PROFESSIONAL LIKE CHARTERED ACCOUNTANT OR COMPANY SECRETARY OR COST ACCOUNTANT IN WHOLE TIME PRACTICE.

CIRCULAR NO. 57/2011, DATED 28-7-2011

The Para 3 of the Circular No. 37/2011, dated 7-6-2011 may be read as under: -

"All companies falling in Phase-I class of companies (excluding exempted class) are permitted to file their financial statements without any additional fee up to 30-11-2011 or within 60 days of their due date, whichever is later."

2. Further, in supersession of Para 2(i) of Ministry's Circular No. 43/2011, dated 7-7-2011, it is informed that the verification and certification of the XBRL document of financial statements on the e-forms would continue to be done by authorized signatory of the company as well as professional like Chartered Accountant or Company Secretary or Cost Accountant in whole time practice.

3. This issue with approval of Competent Authority.

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