XBRL filing mandate for cost audit and compliance reports allows a penalty-free transition period for affected filings. Mandate to file Cost Audit Reports and Compliance Reports in XBRL format applies to the 2011-12 year and any overdue reports; required taxonomy, business rules, validation tools and Product Group classification will be provided by the Ministry; a limited penalty-free transition period to permit XBRL filing has been authorised and the enabling date will be notified by the Ministry.