XBRL filing requirement: Cost audit and compliance reports must be filed in XBRL format under the prescribed taxonomy. The Ministry mandates that Cost Audit Reports (Form-I) and Compliance Reports (Form-A), including overdue reports, be filed by cost auditors and companies in XBRL mode using a prescribed taxonomy developed for the Form-I and Form-A formats, and that such reports be filed with the Central Government after the specified implementation date when the relevant taxonomy and XBRL formats are notified.
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Provisions expressly mentioned in the judgment/order text.
XBRL filing requirement: Cost audit and compliance reports must be filed in XBRL format under the prescribed taxonomy.
The Ministry mandates that Cost Audit Reports (Form-I) and Compliance Reports (Form-A), including overdue reports, be filed by cost auditors and companies in XBRL mode using a prescribed taxonomy developed for the Form-I and Form-A formats, and that such reports be filed with the Central Government after the specified implementation date when the relevant taxonomy and XBRL formats are notified.
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