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The Ministry of Corporate Affairs has vide Circular No. 57/2011, dated 28th July 2011, has allowed the filing of Balance Sheet and Profit and Loss account in XBRL mode for companies falling in Phase-I without any additional fee up to 30th November 2011 or within 60 days of their due date, whichever is later. Further in supersession of the Circular No. 43/2011, dated 7th July 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 the authorised signatory for the company and professionals like Chartered Accountant, Company Secretary or Cost Accountant in whole-time practice. [Circular_58-2011 _01aug2011.pdf]
