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of <h1>Cost auditors must file reports using XBRL Taxonomy for financial years from April 2011 per Companies Rules 2011.</h1> Every cost auditor or lead cost auditor of a company must file the cost audit report and other necessary documents with the Central Government using the Extensible Business Reporting Language (XBRL) Taxonomy as specified in Annexure III. This requirement applies to financial years starting on or after April 1, 2011, and includes overdue reports from previous years. The filing should be done using Form I-XBRL as per the Companies (Cost Audit Report) Rules, 2011. This provision was introduced through a notification dated November 30, 2012.
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