Filing of Balance Sheet and Profit & Loss Account A/c in XBRL Format for the Financial Year commencing on or after 01-04-2011 has been extended upto 15th January 2013 or 30 days from date of AGM whichever is later.
As per MCA, the following class of companies should file their Financial Statements in XBRL format.
(i) All companies listed in India and their Indian subsidiaries; or
(ii) All companies having a paid up capital of Rs. 5 Crore and above; or
(iii) All companies having a Turnover of Rs 100 Crore or above; or
(iv) All companies who were required to file their financial statements for FY2010-11, using XBRL mode.