XBRL filing: which companies must file in XBRL format
XBRL is the machine-readable format for MCA financial filings, required for listed companies and those with ₹5 crore paid-up or ₹100 crore turnover.
Short answer
XBRL (eXtensible Business Reporting Language) is a machine-readable format for business and financial reports. Under the Companies (Filing of Documents and Forms in XBRL) Rules, 2015, specified classes of companies must file their financial statements with the ROC in XBRL format, in Form AOC-4 XBRL, instead of PDF. The MCA prescribes the taxonomy.
- Rules
- Companies (Filing of Documents and Forms in XBRL) Rules, 2015
- Form
- AOC-4 XBRL
- Applies to
- Listed companies and their Indian subsidiaries; paid-up ₹5 crore+; turnover ₹100 crore+; Ind AS companies
- Exempt sectors
- Banking, insurance, power, NBFCs, housing finance
Which companies must file in XBRL
The rules cover the following classes of companies. A company that falls in any one category must file in XBRL for that year, so check the criteria each year against the latest audited figures.
- Companies listed in India and their Indian subsidiaries
- Companies with paid-up capital of ₹5 crore or more
- Companies with turnover of ₹100 crore or more
- Companies required to prepare financial statements under Ind AS
How XBRL filing works
The audited financial statements are converted into an XBRL instance document using the MCA taxonomy, tagging each line item and disclosure. The file is validated using the MCA's validation tool, converted to PDF for verification by the directors and auditor, and attached to Form AOC-4 XBRL. Consolidated financial statements are filed in XBRL too where required. Companies in banking, insurance, power, NBFC and housing finance sectors are exempt from these rules. Errors in tagging can lead to rejection or misreporting, so the conversion needs care.
Why it matters for startups
A funded startup can cross ₹5 crore of paid-up capital after a single large round, triggering XBRL filing even with modest revenue. Watch the thresholds after each round, budget for conversion, and leave time before the AOC-4 due date, which is 30 days from the AGM.
Related services
Sources
Written by the Refogo Editorial Team from the official sources above and checked on 2026-10-31. Laws, rates and due dates change, and authorities often extend deadlines, so confirm your own case with a qualified professional. This is general information, not legal or tax advice. Read our editorial policy or report an error to support@refogo.com.
Common questions
Is XBRL filing required for small companies?
Generally no, unless they meet one of the criteria, such as paid-up capital of ₹5 crore or more. Most small companies file AOC-4 in the normal format.
Which form is used for XBRL filing?
Form AOC-4 XBRL, along with AOC-4 CFS XBRL for consolidated statements where applicable.
Are NBFCs required to file in XBRL?
No. NBFCs and housing finance companies are exempt from the XBRL filing rules.